Articles of incorporation are legal documents that establish a corporation in the eyes of the law. They typically include essential information such as the corporation's name, purpose, registered agent, and the number of shares it can issue. Filing these documents with the appropriate state authority is a crucial step in forming a corporation, as it provides the business with legal recognition and protection. Once the articles of incorporation are approved, the corporation becomes a separate legal entity, distinct from its owners, known as shareholders. This separation offers limited liability protection, meaning that the personal assets of the shareholders are generally protected from the corporation's debts and liabilities.