A corporation sole is a legal entity consisting of a single (“sole“) incorporated office, occupied by a single (“sole“) natural person. A corporation sole is one of two types of corporation, the other being a corporation aggregate.
Whereas standard non-profit, religious corporations are governed by a board of directors (and are often referred to as a “corporation aggregate”), when acquiring a corporation sole for your church, it is important to note that you are actually creating two separate legal creatures. First, you create your Church (which is legally manifested through a Church Affirmation Document), and then you create the Corporation Sole, which is simply an isolated and incorporated office title position held within the church for the purposes of managing all of the churches financial assets.
Although the concept of the corporation sole pre-dates the IRS tax code, these documents, along with the Church Affirmation Document, establish your mandatory tax exemption jurisdiction under the law of 26 § 508(c)(1)(a).
The first question we are usually asked is, “Is the corporation sole legal?” Yes, the corporation sole is a valid, legally-recognized corporate entity that can be filed in 7 states of America. The corporation sole is “legal,” as long as it is used “legally.” That is, provided that it’s used in accordance with its intended purpose, which is the establishment of a legitimate, witness-verified church . . . and those statutes which govern it, the corporation sole is 100% legal.