Corporate Education Center | Corporate Record Book
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Corporate Record Book

Corporate records are those records a U.S. corporation needs to keep in order to show that it is functioning in the manner required by the Internal Revenue Service and the laws of the state in which the business is incorporated (formed as a corporate business entity).

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Your custom Corporate Record Book will include:

  • Attache Briefcase
  • Style Identification Plate on outside of case
  • Corporate name
  • Year Incorporated
  • State Incorporated
  • Stock Certificate and Ledger
  • Corporate Company Seal + Tabs
  • Three-ring binder attached inside

Why Corporate Records Are Necessary

Corporate records are needed to show that the corporation is functioning appropriately as required by the Internal Revenue Service, to show that the corporation is a separate entity and to maintain the corporate shield from liability.

How Corporate Records Are Created

Corporate records are generated by the board of directors of your corporation. The board creates documents such as your corporation’s articles of incorporation and annual reports. The board also creates and edits documents such as motions and minutes during the course of board meetings.

The corporate secretary is usually designated to keep all of the corporate records. Of course, all records must be signed, and any actions taken must have documentation. If the corporation has shares of stock, the corporate secretary (usually the office of this individual) keeps track of stock ownership records. The corporate secretary also calls roll at each board meeting, noting which board members are present and absent.

Forming Your Board and Keeping Records

As you form your corporation, you will need to check with your state to make sure you are following state guidelines for organizing and running your corporation. All states have specific regulations governing corporations. Check with your state’s secretary of state or with your attorney for more information.

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