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In this tutorial, Tiffany from "Boss in the Budget" discusses the articles of incorporation, which are essential for starting a non-profit. She emphasizes the importance of understanding foundational terms associated with non-profit formation, as many may be unfamiliar with them. Tiffany encourages viewers to subscribe for weekly insights on establishing and running non-profits. She acknowledges the need to ensure clarity about the process and terminology used in her other videos, aiming to help new and small nonprofits get started effectively. The focus of today's discussion is to break down the concept and significance of articles of incorporation in the non-profit creation process.