Home Dictionary A Articles of Incorporation The memorandum of association is the documents filed with a government body (usually the state), which means the creation of a corporation. In the United States, the constituent documents are submitted to the office of the Secretary of State at the place of registration of the company. Generally speaking, the founding documents include the name of the company, the type of corporate structure, and the number and type of authorized shares. While articles of association are used almost exclusively outside the company, other documents such as articles of association, operating agreements or business plans are more useful internally. By filling in the articles of incorporation, corporations can receive favorable tax breaks, the ability to issue shares and raise capital, or protect owners from liability.