A corporation sole in English law is a legal entity consisting of a single person ("sole"). This allows the corporation to pass vertically from one holder of a position to the next, giving the position legal continuity. English law is the law of England and Wales, rather than Scotland and Northern Ireland. ... This article is about law in society. ... Jump to: navigation, search An entity is something that has a distinct, separate existence, though it need not be a material existence. ...

Most corporations sole are church-related; for example the Archbishop of Canterbury is a corporation sole. In contrast to a corporation sole, a corporation aggregate consists of two or more persons, typically comprising a board of directors. Arms of the see of Canterbury The Archbishop of Canterbury is the senior clergyman of the established Church of England and symbolic head of the worldwide Anglican Communion. ... A corporation aggregate, in English law, is a body corporate consisting of two or more people. ...

The corporation sole is inherently compatible with certain churches, and in particular the Roman Catholic Church, because of its top-down governance by bishops. A single bishop governs an entire geographic region of churches, known as a "diocese." Church property is titled to the bishop who serves in the office of the "corporation sole." It is largely because of the need in certain churches for a corporation which is governed by a single person that the corporation sole came into existence.

While most corporation soles are used for legitimate and legal church purposes, there has been a widespread abuse in recent years of the formation of many new corporation soles which are being used for tax evasion purposes. As a direct result, the US Internal Revenue Service issued Revenue Ruling 2004-27, warning of abuse of corporations sole under United States tax law. The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. ... Jump to: navigation, search A tax is a compulsory charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e. ...

Most U.S. states which still provide for corporations sole only permit them for religious purposes. However, historically they have been legitimately used for other purposes as well. For example, mayors of certain English towns have traditionally been corporation soles; likewise the monarch of the UK is a corporation sole -- she or he may possess property as monarch which is distinct from the property she possesses personally, and may do acts as monarch distinguished from their personal acts.