Definition: A legal document that creates a specific type of organization, a corporation, under the laws of a particular state. State law prescribes specific statements that must be included in Articles of Incorporation, and nonprofit corporations in particular must include certain provisions in order to qualify as nonprofit under state law. Furthermore, in order to obtain federal tax-exempt status, certain provisions must be included either in a nonprofit organization's Articles of Incorporation or its Bylaws.
Examples: Every organization that incorporates must file Articles of Incorporation with the state in which it resides.
