Decentralized Autonomous Organizations (DAOs), as one of the most significant manifestations of blockchain-based governance, have challenged traditional structures of corporate and contract law. The main issue addressed in this research is the legal nature of DAOs and the possibility of recognizing them within the Iranian legal system through a comparative study with the legal system of the United States. Using a descriptive-analytical method and library-based sources, this study examines the relationship between DAOs and smart contracts, while also analyzing legal challenges arising from the lack of legal personality, members’ liability, contractual ambiguity, and technical errors. The findings indicate that the United States legal system, particularly in states such as Wyoming and Vermont, has gradually moved toward recognizing DAOs within blockchain-based corporate frameworks, whereas Iranian law still lacks a clear legal framework for such entities. The study further demonstrates that DAOs cannot be fully aligned with traditional commercial companies, and that the closest interpretation under Iranian law is to regard them as organizational agreements based on Article 10 of the Iranian Civil Code. Ultimately, the article concludes that the development of DAOs within the Iranian legal system requires reconsideration of the concept of legal personality, recognition of smart contracts, and the enactment of specific regulations concerning digital assets.