What Is the Difference Between Articles of Association and Articles of Incorporation?

Articles of incorporation legally document a corporation’s creation. The articles establish a corporation as a legal entity. Keeping owners protected from liabilities is a key purpose.
Filing articles of incorporation provides tax advantages and ability to issue stock. Articles of organization keep assets separate from owners’ personal assets. The articles outline structure and ownership.
Bylaws govern operations and provide a framework for decisions. The articles include general details. The bylaws spell out detailed rules and procedures.
If a company were a building, articles of incorporation would be the foundation. Bylaws resemble the individual laws for governance. State law lays requirements articles must cover like name, address, and purpose.
Incorporating may allow tax benefits. The articles bring the organization into legal existence. Bylaws outline how it runs day-to-day.
The articles establish the company and are public. Bylaws are an internal document. Articles include general details. Bylaws have specific operating rules.

Are articles of association the same as articles of incorporation?
Filing articles of incorporation can provide favorable tax advantages, ability to issue stock and raise capital, or shield owners from liability. All nonprofits must file articles of incorporation with the proper state agency.

What is the difference between COI and AOI?
The articles of incorporation establish the corporation as a legal entity and outline the basic structure and ownership of the corporation. The bylaws govern the day-to-day operation of the corporation and provide a framework for decision-making.
The key difference between the articles of incorporation and the bylaws lies in their purpose. The articles of incorporation are filed with the state and are available for public access, while the bylaws are an internal document.