You should record all actions and decisions in corporate minutes. This guide will help you file formation documents, get tax identification numbers, and set up your company records.The incorporator must complete an "Incorporator's Statement" that includes the first directors' names and addresses. To start any type of corporation in Massachusetts, you must file Articles of Organization with the Secretary of the Commonwealth. Here is an outline of the steps you need to follow in order to form a corporation (specifically, a "C corporation") in Massachusetts. For general information on corporate bylaws, please see the Bylaws page. There will either be 1 or 2 company applicants. The first is the person who first registered with the Secretary of the Commonwealth. These solicitations offer to complete corporate meeting minutes on behalf of the corporation for a fee.