The examples and perspective in this article deal primarily with the United States and do not represent a worldwide view of the subject. (May 2016)
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 the Secretary of State. In the United States, religious corporations are formed like all other nonprofit corporations by filing articles of incorporation with the state. Religious corporation articles need to have the standard tax exempt language the IRS requires.
In the United States, 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. 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.
Religious corporations are permitted to designate a person to act in the capacity of corporation sole. This is a person who acts as the official holder of title on property, etc.
- Tax Information for Churches and Religious Organizations
- Henriques, Diana B. (8 October 2006). "As Exemptions Grow, Religion Outweighs Regulation". New York Times. Retrieved 29 May 2014.