The incorporating documents that have an internal focus and describe the functional rules of the organization are the

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By-laws are internal documents that outline the functional rules and procedures of an organization, including things like the election of officers, meeting protocols, and decision-making processes. Articles of incorporation, on the other hand, are external documents that establish the legal existence of the organization and its objectives, while IRS Forms 990 are tax documents that report on the financial activities of the organization. Minutes of board meetings are records of discussions and decisions made during board meetings but do not necessarily outline functional rules.

The Incorporating Documents That Have an Internal Focus and Describe