What are Articles of Incorporation? Articles of Incorporation are a set of formal documents that establish the existence of a company in the United States and Canada. For a business to be legally recognized as a corporation, it must file these documents with the Secretary of State or company registrar where the company chooses to operate. Some states, such as Nevada and Delaware, attract a large number of firms seeking incorporation due to their favorable tax advantages and regulatory environments. The main components of the Articles of Incorporation include the name of the corporation, type of corporate structure, registered agent, number of authorized shares, and names and signatures of the owners of the corporation.