Starting a new corporation requires basic business information and at least one person to file the paperwork. Each state has its own corporation statute that governs the format of the articles of incorporation and defines the people who must be identified as part of the incorporation process, including business owners, directors and incorporators.
An incorporator prepares and files the articles of incorporation to form a new corporation with a state. This person affixes his name, address and signature to the document, attests to the veracity of the information presented and serves as the contact person if the filing is rejected or needs further clarification.
All states require a least one incorporator for the filing of articles of incorporation, and some states require as many as three. In all instances, an incorporator must be at least 18 years of age, and in some states there is a state residency requirement. All states maintain a website--usually through the the secretary of state's office--that contains full instructions for starting a new corporation in the state, including the number of incorporators needed and any other requirements.
An incorporator can be a business owner or director of the corporation but doesn't have to be. Any person with authority to file paperwork on behalf of the corporation can be the incorporator, including an attorney, accountant or filing service.