From its roots, incorporate means basically "add into a body" or "form into a body". So, for example, a chef might decide to incorporate a couple of new ingredients into an old recipe, and then might incorporate that new item into the restaurant's dinner menu. The restaurant itself was probably incorporated at the beginning, and so is now a corporation—that is, a "body" that's legally allowed to act like a single person in certain ways, even if it may have many individual employees. As you can see, the two meanings turn out to be fairly different.