Articles of incorporation is the pertinent filing with a government body (usually the state) that signifies the creation of a corporation. In the U.S., articles of incorporation are filed with the Office of the Secretary of State where the business chooses to incorporate. Broadly, articles of incorporation should include the company's name, type of corporate structure, and number and type of authorized shares. Bylaws work in conjunction with the articles of incorporation to form the legal backbone of the business.