Corporation sole

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See the Note under Corporation.

See also: Sole

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Specifically, we argue the Queen of Canada's status as a corporation sole undermines the federal government's interpretation of the law and constitutionality of royal succession in Canada.
A corporation sole is described as an "[u]nusual type of corporation consisting of only one person whose successor becomes the corporation on his death or resignation; limited in the main today to bishops and heads of dioceses" (Black's Law Dictionary (West 1979)).
Federal tax liens partially released Hope Springs, Summer Hill Freedom Trust, BC Trust, corporation sole as the nominee, alter ego and transferee of Maire E.
But most prefer the corporation sole model whereby the ordinary holds legal title to all assets in the diocese.
A corporation sole is a one-person corporation, usually with power vested in a religious leader, which provides for a corporation to be administered without a board of directors, ownership shares, or other diffusion of control.
However, the nebulous definition of a church has led to abuses which earned the corporation sole a place on the 2005 IRS Dirty Dozen tax scam list.
The report includes a thorough explanation of the organization of the Archdiocese, the audited financial statements of the Roman Catholic Archbishop of Boston, a Corporation Sole (the "Corporation Sole") that encompasses the activities of the parishes and its central operations, provides a discussion and analysis of the financial statements, as well as a full accounting of payments related to sexual abuse settlements and related expenses and the sources of these funds.
04-37154-elp11 ROMAN CATHOLIC ARCHBISHOP OF PORTLAND IN OREGON, and successors, a corporation sole, dba the ARCHDIOCESE OF PORTLAND IN OREGON, Debtor.
Hope Springs, corporation sole, as nominee, alter ego and transferee of Maire E.
Legal title to all church property was held by the corporation sole.
In Spokane the court ruled "that the corporation sole could sell any parish out from under parishioners and give the money to the diocese," noted Jesuit Fr.

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