Answer:
Fiscal year for incorporated companies generally runs from the month of incorporation to 365 days later. ( If incoporated June 15th 2009 generally year end would be May 31, 2010 and the next would run from June 1, 2010 to May 31, 2011 and the so on)
Calendar year runs from Jan to Dec, all un-incorporated business have a fiscal year that is the same as calendar year from Jan to Dec