S Corp Articles of Incorporation Template serves as the primary formation document for businesses seeking to operate as S Corporations in the United States. This document is essential when establishing a corporation that wants to maintain limited liability protection while enjoying pass-through taxation benefits. It must comply with both state corporation laws and federal S Corporation requirements, including restrictions on stock classes and shareholders. The document typically includes fundamental information about the corporation's structure, governance, and operations, and must be filed with the appropriate state authority before applying for S Corporation status with the IRS.
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1. Article I - Name: Corporate name and designation
2. Article II - Purpose: Statement of business purpose and permitted activities
3. Article III - Registered Office and Agent: Official address and registered agent information
4. Article IV - Stock: Authorized shares, par value, and stock class details
5. Article V - Directors: Initial board of directors information
1. Article VI - Incorporator: Details of incorporator(s) when different from initial directors
2. Article VII - Preemptive Rights: Shareholders' rights to purchase new stock issuances
3. Article VIII - Bylaws: Provisions for adoption and amendment of bylaws
1. Schedule A - Initial Shareholders: List of initial shareholders and their stock allocations
2. Schedule B - Director Information: Detailed information about initial directors
3. Appendix A - S Corporation Election Form: IRS Form 2553 for S Corporation election
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