What can corporate by-laws typically include?

Corporate by-laws are essential governing documents that outline the internal rules and procedures for a corporation's operations. They typically include provisions related to the management structure, such as the roles and responsibilities of directors and officers, the conduct of meetings, voting procedures, and how decisions are made within the organization. By-laws establish the framework within which the corporation operates, ensuring orderly governance and adherence to legal requirements.

This contrasts with the other options, which do not capture the primary purpose and content of corporate by-laws. Financial strategies (option A) may be discussed in corporate policy documents, but they are not the focus of by-laws. A list of shareholders with their financial contributions (option C) would be found in the corporation's records rather than in the by-laws. Lastly, tax obligations (option D) are usually governed by external tax laws and regulations, not specified in by-laws. Thus, by-laws primarily encapsulate internal management rules and operational procedures that guide the functioning of the corporation.