Corporation Sole Introduction
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To understand the Corporation Sole, one must understand how a
"church", as an entity, is protected by the Constitution for the
United States and the U.S. code.
In Title 26 of the United States Code (USC) and Income Tax Regulation 5 - June 26, 1977, edition published by Commerce Clearing House, Section 1.513-2(ii) vol. 1, page 33, 471-42, and in The Law of Tax Exempt Organizations by Bruce Hopkins, published by Lerner Law Book Co., 1977 (page 107), it states the following: The term "church" includes a religious order to a religious organization if such order or organization is: (a) an integral part of a church; (b) is engaged in carrying out the functions of a church. whether as a civil law corporation or otherwise. (note "or otherwise", you do not have to incorporate and thus become a creature of the state.) However, the option does remain for the church to incorporate if it desires. There are both advantages and disadvantages to both sides of this question. One item of interest is the position taken by the State on the rights on incorporated entities. Official IRS Audit Guide, Section 242.31, addressing corporation books and records it states: The privilege against self incrimination under the Fifth Amendment does not apply to corporations. The theory for this is that the State, having created the corporation, has reserved the power to inquire into its activities. Now, if we truly subscribe to the doctrine of "separation of church and state", we should give this matter our full attention. If we incorporate, we give up the Right and become controlled, at least to a degree, by the State. If we remain Unincorporated (as one who is not a 14th Amendment citizen), we retain all of our Rights under the Bill of Rights, (i.e., the first ten amendments to the Constitution for the united States of America). We elect to remain unincorporated. In summary, under the previous stated regulation (1.511-2(ii)), a "church is an organization the 'duties' of which include the ministration or sacerdotal, (i.e. priestly) functions and the practices of a particular religious body. A Church may also include a religious order or other organizations which is an 'integral part' of a church and is engaged in carrying out functions of a church." From the decisions above we may conclude that any claim to church status cannot be subjected to evaluative criteria or government standards, as such action would tend to prescribe the form and content of religious beliefs and practices. Also, whatsoever rights, privileges and exemptions or immunities are granted to any church, and/or religion, are also and must on the same basis and to the same extent, be granted to all churches and/or religions. Corporation Sole - A Definition Black's Law Dictionary 6th Edition (1891-1991)Corporation Sole: Unusual type of Corporation consisting of only one person whose successor becomes the corporation on his death or resignation; See Aggregate and Sole; Aggregate and Sole; It is a religious non-profit sole 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 the bishop; so are some of the deans distinct from their several chapters, and so is every parson and vicar. Religious Freedom - A Natural RightThe first Amendment of the united States Constitution reads as follows; "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievance." The Fourteenth Amendment, Section 1 of the United States Constitution, reads as follows: "All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside. No state shall make or enforce an law which shall abridge the privileges or immunities of citizens of the United States; nor shall any state deprive any person of life, liberty or property, without due process of law; nor deny to any person within its jurisdiction the equal protections of the laws." We have, as stated before, the natural right to freedom "from" religion. No law for, against or otherwise can ever be made with regard to the church, as it exists under the Supreme Law of the land, within a legal null. There is no law at all respecting an establishment of religion or the free exercise thereof. The rights spoken of here in the First Amendment and the following Nine Amendments, the Bill of Rights, are personal Rights fought and paid for the sacrifice of human life by our forefathers. These law-rights as well as the entire Constitution for the united States are, in fact, the Supreme Law of the land. The Supreme Court of the United States (contrasted by writing it more correctly - the supreme Court of the united States) has addressed itself to this fact, and holds the following opinions: "Any law opposed to the Constitution of the United States is as it were NO LAW AT ALL!" This doctrine is so important that we have reprinted the fullness of the text which states the following; The general rule is .... that an unconstitutional statute, though having the form and name of law is in reality NO LAW, but is wholly void, and ineffective [f]or any purpose, since unconstitutionality dates from the time of its enactment and not merely from the date of the decision so branding it an unconstitutional law, in legal contemplation, is as inoperative as if it had never been passed. Since an unconstitutional law is void, the general principles follow that it imposes no duties, confers no rights, creates no office, bestows no power or authority on anyone, affords no protection, and justifies no acts performed under it. A contract which rests on an unconstitutional statute creates no obligation to be impaired by subsequent legislation. A void act cannot be legally inconsistent with a valid one. And an unconstitutional law cannot operate to supersede any existing valid law. Indeed, insofar as a statute runs counter to the fundamental law of the land, it is superseded thereby. Since an unconstitutional statute cannot repeal or in any way effect an existing one, if a repealing statute is unconstitutional, the statute which it attempts to repeal remains in full force and effect. The general principles stated above apply to the constitutions as well as the laws of the several states insofar as they are repugnant to the Constitution and the Laws of the United States. Moreover, a constitution will nullify it as effectually as if it had, in express terms been enacted in conflict therein." I6 AM. Jr. 2nd, Page 177 From this it is established by the Supreme Law of the land, that NO LAW for, because of, against, or otherwise is possible regarding religion. No law is no law at all! The church exists in a legal null under the Supreme Law of the land, the Constitution for the United States of America. RETURNS by EXEMPT ORGANIZATIONSSo far we have established under the NO LAW concept of the First Amendment that: The Church is exempt by right and does not have to petition any government agency for recognition of exempt status. In fact, as stated in the code cited previously (1.508-1(a)(4)) the church is exempt whether it files notice or not. Let us say we have established a church and operated it for one year. The question comes to mind when every organization and private person is required to file an annual return - does the church also have to file? § 6033 (a) exempts religious organizations from the need for filing returns of any kind. § 6033 (a)(2)(A) Mandatory exceptions - Paragraph (2) shall not apply to - (i) churches. § 6033 (a)(2)(A)(i) provides for mandatory exceptions to filing requirements for religious organizations and states that filing requirements shall not apply to "churches", their integrated auxiliaries, and conventions or associations of churches. § 6033 (a)(2)(A)(iii) exempts as well "the exclusive religious activities of any religious order" Explanation: Under Title 26 § 6033, your church or religious order has complete immunity to disclosure. It is not necessary for you to maintain records of any kind except for your own purpose and reasons. Can you believe it? The Congress remained true to the Supreme Law of the land again. The First Amendment says: "Congress shall make no law respecting an establishment of religion,"... and they have NO LAW whatsoever. We are sure that you can now see how you can establish your church and operate your organization without any liability to any agency (as far as establishment of recognition of exempt status is concerned) as well as how you are also legally exempted from filing any return with any government agency for any reason. NO LAW IS NO LAW. DISSOLUTION/TERMINATIONPeople are not more than the sum total of what they think, say and do, Let us say because of whom we are and where we are emotionally, spiritually, academically, financially and personally, we can no longer live with or otherwise support our involvement in the Church and/or ministry. Is there any requirement for the person or persons who establish, and operate a church to notify ANY government agency of a dissolution, termination or substantial contraction of their church? 26 USC § 6033(b)(1) No return shall be required under this subsection from churches, their integrated auxiliaries, conventions or associations of churches REG. 1.6043-3 - Returns regarding liquidation, termination or substantial contraction or organization exempt from taxation under 501(a), (Vol. 3, pg. 40, 325) Reg. 1.6043-3(b) - Exceptions. The following organizations are not required to file the return described in paragraph (a) of this Section. REG. 1.6043-3(b)(1) - Churches, their auxiliaries, or conventions or association of churches In terminating the church existence, there is a form published just for that action. The number for that form is 966-E and it addresses 26 USC 6043(b) of the Code and your responsibility thereunder. The Title of this Form is: Liquidation, dissolution. Termination, or substantial contraction of organizations exempt or formerly exempt under Section 501(a). The Church is in 501(c)(3), and every organization in (c) is also in (a) You will find in the instructions at the bottom of the page that the Church, the integrated auxiliaries and/or associations of churches are exempt from filing this Form. CONCLUSIONThis completes our initial consideration of the establishment, operation and termination of a church. We believe the fact is established by the above information that the Church can do three things--Originate, Operate, and Terminate...without any responsibility to any agency, civil government or otherwise; to gain their approval, sanction, or any other blessings, with regard to recognition of exempt status (which is your inherent right), since a church is mandatorily excepted from filing for recognition of exempt status. The Church is mandatorily excepted from filing any return with any government agency. You can terminate the Church without telling any government agency anything. The Church in fact exists within a legal null. There is NO LAW. REMEMBER! There are two things that a Church does not do: file tax returns (see 26 USC 6033 (a)(2)(A)(l); and think for itself. SO we see that we have created a legal person with no brains! To Contact an expert right now for more information to get started on these programs, please click on one of these links and fill out the appropriate form.
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