Articles of incorporation are needed when a business decides to incorporate. Articles of incorporation are a set of rules that determines how a corporation should be managed and they are filed with the government in your area. In order for a business to become a corporation, the Articles of Incorporation must be filed with the appropriate agency. It is important to know that in, they may not be called Articles of incorporation in your area. They may also be referred to as Certificate of Organization, Certificate of Formation or Certificate of Organization.