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In this tutorial, attorney Chris Mathan introduces the concept of articles of incorporation and their significance in forming a corporation. He states that these articles are crucial documents prepared by individuals establishing a corporation. Mathan emphasizes that the drafting and execution of the articles of incorporation is the first step in the incorporation process, following promotion. He aims to clarify the contents and purpose of these articles, highlighting their role in legally establishing a corporation. For further information, he references another video detailing the steps of creating a corporation.