U Engleskoj se koristi termin Memorandum of Association, a u SAD Articles of Incorporation.
The Memorandum of Association is the first constitutional document of a company containing fundamentals such as the name, the company's objects and powers, and its original share capital.
The Articles of Association contain the internal regulations and bye-laws covering procedure, shares, meetings, directors and other administrative issues.
http://www.clickdocs.co.uk/glossary/memorandum-of-associatio...
What is a memorandum of association?
This document sets out:
- the company's name,
- where the registered office of the company is situated (in England, Wales or Scotland); and
- what it will do (its objects). The object of a company may simply be to carry on business as a general commercial company.
Other clauses to be included in the memorandum depend on the type of company being incorporated. The form of memorandum for each type of company is set out in a set of tables called The Companies (Tables A to F) Regulations, 1985
http://www.companieshouse.gov.uk/about/gbhtml/gbf1.shtml

Articles of Incorporation
A set of documents filed with a government body for the purpose of legally documenting the creation of a corporation. Also referred to as the "corporate charter."
Articles of incorporation typically contain pertinent information such as the firm's address, profile, distribution of corporate powers, and the amount/type of stock to be issued.
http://www.answers.com/articles of incorporation&r=67
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