Copyright protects "original works of authorship" that are "fixed in any tangible medium of expression."  Here is the full text of Title 17, sec. 102:

§ 102. Subject matter of copyright: In general

(a) Copyright protection subsists, in accordance with this title, in original works of authorship fixed in any tangible medium of expression, now known or later developed, from which they can be perceived, reproduced, or otherwise communicated, either directly or with the aid of a machine or device. Works of authorship include the following categories:

(1) literary works;
(2) musical works, including any accompanying words;
(3) dramatic works, including any accompanying music;
(4) pantomimes and choreographic works;
(5) pictorial, graphic, and sculptural works;
(6) motion pictures and other audiovisual works;
(7) sound recordings; and
(8) architectural works.

(b) In no case does copyright protection for an original work of authorship extend to any idea, procedure, process, system, method of operation, concept, principle, or discovery, regardless of the form in which it is described, explained, illustrated, or embodied in such work.

The definition is very broad and inclusive.  The US Copyright Office's Circular 1 discusses the basics.  For example, a computer program is regarded as a literary work, and it is also regarded as "fixed" in a tangible medium when it exists in a computer's Random Access Memory.

Just about everything, then is covered by copyright as soon as it comes into existence.  Subsection (b) above summarizes things that are not covered by copyright.  Note that facts are not covered, though their arrangement or mode of presentation may be copyrightable.  If their arrangement displays some minimum amount of non-trivial creativity, then that "original" work will be covered.  Ideas, discoveries, procedures and works not fixed in a tangible medium, like choreographic concepts, or improvisational speech are not covered. Simple, common names and symbols cannot be copyrighted, nor can information that is common property, like calendars, or height/weight charts, and so on.  (See Crews 1, chapters 3-7 for details).

For example, a "garden variety white pages telephone book" lacks the minimum creativity to be covered by copyright, but that a "yellow pages" listing may be covered.

What is a fixed medium?  Just about anything.  Everything on a web server, CD or even in RAM of a computer is fixed, at least for the sake of this definition.

A notable exception to works covered by copyright are works of the United States government.  Works of non-governmental officials using federal funding, however, may be covered.  The copyright status of works of State and local governments are determined by those governments.

You will find a great deal of further explanatory material, along with fascinating examples, at The Copyright Website:  http://www.benedict.com/. 

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