for the use of a CORPORATION SOLE

In order to optimise the benefits of a Corporation Sole (a spiritual assembly) for your church or religious organisation, take a look at how some churches in the U.S.A. operate:

There are variations to this theme in other countries. At the present time - as far as we can ascertain, only in U.S.A. and Canada is the corporation sole officially tax-exempt - ie, it is actually stated in writing to be so.

If you do not reside in the U.S.A. and wish to establish a Corporation Sole in one of its States, we would recommend the State of Nevada, as it is different from other states - it refuses to provide information on anyone to the IRS, has no income tax and has its own statutory corporation sole (which we do not recommend, but we will incorporate information in your Common Law charter which will satisfy any questions raised there when you request an Apostille from the Secretary of State). You will also require an official Agent in Nevada, so that will provide you with a local address.

It is MOST important to have a 'mother church' - under which the office is held and we can create for you a charter for an unincorporated spiritual assembly to fulfill this purpose. See the only known website on a common law Church Charter.

(Update February 2010: this webaite - - no longer exists)

"Most Catholic dioceses consist of many Corporation Soles under one umbrella of one incorporated office of a bishop. Each building or automobile may be in its own corporation. The reason is purely to limit insurance liability. If the church school bus is involved in an accident, the recourse is to the corporation that owns the school bus, not the entire building or sanctuary.

"This principal for limiting liability is similar to the practice of the commercial airlines. All commercial airplanes are self-contained corporations. There have been as many airline crashes in recent years as there have ever been, but there are no million-dollar court settlements. The reason we no longer hear of multi-million dollar court settlements is that all of the assets to defray liability for the crash is sitting in a Florida swamp and all the liable corporation officers are just as dead as the passengers. The huge airline companies keep raking in the money and have no liability for the loss, whatsoever."(!!!!!)

See also Notes for Americans.

Do not forget to print your Business Cards

See sample Vow of Poverty and rules for Religious Orders.

Common Law Corporation Sole Return to the COMMON LAW CORPORATION SOLE CONTENTS Page


© Dr Milson Macleod Jan 2000

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