According to: Black's Law Dictionary, Sixth Edition

In its most general sense, the religious society founded and established by Jesus Christ, to receive, preserve, and propagate his doctrines and ordinances. It may also mean a body of communicants gathered into church order; body or community of Christians, united under one form of government by the profession of the same faith and the observance of the same ritual and ceremonies; place where persons regularly assemble for worship; congregation; organization for religious purposes; religious society or body; the clergy or officialdom of a religious body.

Church Courts

Tribunals within the structure of a church charged with adjudicating disputes of an ecclesiastical nature which may not be adjudicated in civil courts.

Church Property

Within constitutional exemption from taxation it means property used principally for religious worship and instruction. (Church of the Holy Faith v. State Tax Commission, 39 N.M. 403, 48 P.2d 777, 784.)

Tax Exempt

Term pertains to property used for educational, religious, or charitable purposes which is ordinarily exempted by law from assessment for taxes, or to certain bonds issued by the federal government or a state or one of its subdivisions. Interest on state or local government bonds is exempt from federal income taxation, and interest on bonds of the United States or its instrumentalities is correspondingly exempt from State income taxation.

Tax Exemption

Immunity from the obligation of paying taxes in whole or in part.

The within information is not intended to slight nor diminish in any way the veracity or intellect of the venerable reader, it is intended exclusively to point out the author's research in a helpful intended manner.

Points of interest pertaining toward Religious incorporation and the rights of Religion guaranteed under the First and Fourteenth Amendments of the United States of America Constitution.

Black's Law Dictionary definitions:

The First Amendment of the United States Constitution guarantees basic freedom of religion, of which said constitutional amendment protects this inalienable right, and held applicable to the states through the due process clause of the Fourteenth Amendment.

According to Black's Law, "Man's relation to Divinity, to reverence, worship, obedience, and submission to mandates and precepts of supernatural or superior beings. In its broadest sense includes all forms of belief in the existence of superior beings exercising power over human beings by volition, imposing rules of conduct, with future rewards and punishments. Bond uniting man to GOD, and a virtue whose purpose is to render GOD worship due him as source of all being and principle of all government of things. Nikulnikoff v. Archbishop, etc., of Russian Orthodox Greek Catholic Church, 142 Misc. 894, 255 N.Y.S. 653, 663."

In the English law, all corporations private are divided into ecclesiastical and lay, the former being such corporations as are composed exclusively of ecclesiastics organized for spiritual purposes, or for administering property held for religious uses, such as bishops, and certain other dignitaries of the church and (formerly) abbeys and monasteries. 1 Bl.Comm. 470. lay corporations are those composed of laymen, and existing for secular or business purposes. This distinction is not recognized in American law. Corporations formed for the purpose of maintaining or propagating religion or of supporting public religious services, according to the rights of particular denominations, and incidentally owning and administering real and personal property for religious uses, are called "religious corporations," as distinguished from business corporations; but they are "lay" corporations, and not "ecclesiastical" in the sense of the English law.

Black's Law Dictionary, Sixth Edition, Page 341

Aggregate and Sole

"A corporation sole is one consisting of one person only, and his successors in some particular station, who are incorporated by law in order to give them some legal capacities and advantages, particularly that of perpetuity, which in their natural persons they could not have had. In this sense, the sovereign in England is a sole corporation, so is a bishop, so are some deans distinct from their several chapters, and so is every parson and vicar."


Relating or devoted to charity; given in charity; having the nature of alms. United Community Services v. Omaha Nat. Bank, 162 Nev. 786, 77 N.W. 2d 576, 582.

Spiritual Corporations

Corporations, the members of which are entirely spiritual persons, and incorporated as such, for the furtherance of religion and perpetuating the rights of the church.

New York State Recognition of Corporate Sole in 1824

New York State - Albany - 1824
Jansen v. Ostrander - Jansen, Supervisor of Kingston, against Ostrander and others CASES OF THE SUPREME COURT OF THE STATE OF NEW YORK

Page 684:

It is, however, objected on the part of the defendants that, the supervisor, if endued with corporate powers, is a corporation sole, which cannot take goods and chattels in succession; that they do not, on his death, go to the successor, but the personal representatives; and they cite Kyd on Corporations, Intro. P. 31, Co. Litt. 46, b. Where it is said, "If a lease for years be made to a bishop, and his successors, yet his executors and administrators shall have it, in auterdroit; for, regularly, no chattel shall go to succession, in case of a sole corporation, no more than if a lease be made to a man and his heirs, it can go to his heirs." The same doctrine is laid down to Fulwood’s case, (4 Co. 65,) where, however, the Court held a recognizance good to the chamberlain of London and his successors, upon a custom; for that he was a corporation by custom; and the same custom which created him, made him a corporation in succession, to this special purpose; but that a bishop, parson, &c. Can only take on an obligation in their private, and not in their corporate capacity.

Page 685:

Corporations sole are of two kinds: the one when the person has a corporate capacity for his own benefit; the other when he acts only as trustee for the benefit of others. Of the former kind, Kyd instances the king, bishops, parsons, &c.; of the other, the most familiar instance, says the same author, is the chamberlain of the city of London, who may take a recognizance to himself and successors, in trust for the orphans.

The true reason, therefore, of the distinction between the case of the bishop, and the chamberlain, is not the custom alleged, but the fact that the former takes obligations in his private capacity, and the later in his corporate capacity.

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