ABSTRACT. The incorporation thesis claims that moral standards turn into law simply because of their incorporation. It seems to lack the resources to distinguish between law directing us and the courts to follow some foreign law, or to obey the rules of some associations, etc., and the incorporation of morality. In fact it has a special difficulty with the latter, for morality applies anyway, and the incorporation thesis suggests that it applies only if incorporated. I show that so-called incorporating laws have their point, that their effect is not to incorporate but rather to prevent the exclusion of morality by law.