## Forms of Memorandum of Association (Schedule I)
The Memorandum of Association (MOA) is the charter document of a company. It must be drawn up in the form prescribed in Schedule I to the Companies Act, 2013, based on the type of company being incorporated.
### The Five Tables in Schedule I (for MOA)
| Table | Type of Company |
|---|---|
| A | Company limited by shares |
| B | Company limited by guarantee and not having share capital |
| C | Company limited by guarantee and having share capital |
| D | Unlimited company not having share capital |
| E | Unlimited company having share capital |
### Key Rule for Guarantee Companies (without share capital)
Any provision in the MOA or AOA of a company limited by guarantee and not having share capital that gives any person a right to participate in the divisible profits otherwise than as a member shall be void.
Why? Profits should flow only to members on the basis of membership rights — not to outsiders or members on some special preferential footing.
### Memory Tip
Think A-B-C-D-E in pairs:
- A stands alone (shares)
- B & C = Guarantee pair (without / with share capital)
- D & E = Unlimited pair (without / with share capital)