Take a look at the list of new generic TLDs that are run by Donuts LLC now Identity Digital, a US based company.

https://en.wikipedia.org/wiki/Identity_Digital

But that list does not include .horse, which is on another list as operated by Minds + Machines, "a British Virgin Islands-based company".

https://en.wikipedia.org/wiki/List_of_English-language_gener...

I suppose they're in California really, but perhaps not for legal purposes. Likewise Uniregistry (.lol) "was registered in the Cayman Islands", for what good that does.