Your minute book should include the minutes from the original organizational meeting and should cover the exact details of when it was called, who was present, and exactly what took place – from the signing of the waiver to the issuance of shares. 

 It will also house important tax forms including IRS Form SS-4 and Employer Identification Number and IRS Form 2553 and acceptance.  Keep any tax forms – state or federal – along with your state tax numbers in the minute book.

 Your minute book should be hand written in most cases, but your state may have looser restrictions on this matter and allow other forms of record keeping. 

 Some corporations keep two forms of copies of the minutes – such as videotape or audiotape of the meeting that is later transcribed into the minute book.Â