Don’t be confused with synonymous terminology — in Delaware this document is called the Certificate of Incorporation but in California it is called the Articles of Incorporation. There are benefits to incorporating in Delaware—and if you’re on this page, you’re probably aware of some of them. Please feel free to use the sample Articles below to help you draft your own Delaware Articles of Incorporation so that you can file them with the Division of Corporations in Dover, Delaware. We hope you’ve found the free sample articles above to be useful. If, on the other hand, you’d prefer to have us draft and file your Delaware Articles of Incorporation, look no further—Click and Inc is happy to take care of all of your Delaware corporation filing requirements! A corporation is taxed as a C-Corporation unless it elects to be taxed as an S-Corporation. If the stockholders are eligible and timely elect to be taxed as an S-Corporation with the IRS, it can save the stockholders thousands of dollars in self-employment taxes by splitting income 50/50 between self-employment income and an “S-Dividend”. We are not a law firm or a substitute for an attorney or law firm. We cannot provide any kind of advice, explanation, opinion, or recommendation about possible legal rights, remedies, defenses, options, selection of forms or strategies. Third: The purpose of the corporation is to engage in any lawful act or activity for which corporations may be organized under the General Corporation Law of Delaware.