Article I, Section 8, Clause 18:
[The Congress shall have Power . . .] To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.
In addition to the creation of banks, Congress has been held to have authority to charter a railroad corporation, 1 or a corporation to construct an interstate bridge, 2 as instrumentalities for promoting commerce among the states, and to create corporations to manufacture aircraft 3 or merchant vessels 4 as incidental to the war power.