The Articles of Incorporation is the first document that needs to be filed with the appropriate government agency, typically the Secretary of State, for the business entity to receive legal recognition as a corporation. This legal document generally provides information regarding the corporation's name, business purpose, names of the incorporators and initial board of directors, the number of shares the corporation is authorized to issue, address of the registered office, etc. The Articles of Incorporation is required to be filed by both for-profit corporations as well as non-profit corporations.