A religious corporation is a type of religious non-profit organization, which has been incorporated under the law. Often these types of corporations are recognized under the law on a subnational level, for instance by a state or province government. The government agency responsible for regulating such corporations is usually the official holder of records, for instance a state Secretary of State.
Religious corporations are subject to less rigorous state and federal filing and reporting requirements than many other tax-exempt organizations, such as mutual benefit nonprofit corporations, or public benefit nonprofit corporations.[1] Depending on the state in which they are located, they may also be exempt from some of the inspections or regulations governing non-religious groups performing the same services.[2]
Religious corporations are permitted to designate a person to act in the capacity of corporation sole (please note that it is not related nor spelled similarly to "soul"). This is a person who acts as the official holder of title on property, etcetera.
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