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Corporate bylaws are written by the owners of the corporation at the time of its founding. Sometimes the bylaws are written by the person in charge of setting up the corporation (called an incorporator); in other companies, the bylaws are written by the board of directors, with the help of an attorney.
Bylaws do not need to be filed with the state or federal government (unless the corporation is applying for non-profit status), but they should be kept with other corporate records in case of an audit.
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