The incorporating documents that have an external focus and describe the purpose of the organization without being too restrictive are called

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Articles of incorporation are legal documents required to form a corporation and outline the organization's purpose and structure. They typically have an external focus and are not too restrictive. By-laws are internal documents that provide specific guidelines for the organization's operations, while IRS Form 990 is a form used for tax-exempt organizations to report financial information to the government. Minutes of the board meetings are records of discussions and decisions made during board meetings and do not describe the purpose of the organization.

The Incorporating Documents That Have an External Focus and Describe