In section 508 of IRS code it states Special rules with respect to Section 501(c) (3) organizations and like organizations:  (a)  New organizations must notify the Secretary that they are applying for recognition of 501(c) status……EXCEPT…as provided in subsection (c).  

Section (c) states:   Exceptions:
(1) Mandatory Exceptions, Subsections (a) and (b) SHALL NOT applies to: (a) Churches, their integrated auxiliaries, and conventions or associations of churches.

IRC Section 6033(a) provides church “Mandatory Exceptions” from the need for filing returns of any kind.  It also acknowledges the church complete immunity to disclosure.  The regulations explain that it is not necessary to maintain records of any kind.

In Section 6033(1)(g)(1)(i) it states that annual returns are not required to be filed by an organization described in section 501(c)(3), which has established it right to exemption from taxation under 501(a) and which is organized  and operated exclusively for religious purposes.

In Section 6033(2) (a) (i) (iii) of the Code it states: (a) Mandatory Exceptions, (i) Churches, their integrated auxiliaries, etc. (iii) exclusively religious activities of a Religious Order.

The corporation sole has complete immunity to disclosure. The regulations explain that it is not necessary to maintain records of any kind except for the organizations’ own purposes and reasons.

In Section 170(B) provides for Charitable Contributions and gifts that can be deducted for an individual.

In Section 170 B(1)(a) (i) it states:  (1) Individuals (a) General Rule for any charitable contribution to: (i)  A church or association of churches

Since the IRS Codes are subject to the First Amendment to the United States Constitution, there are NO requirements for a church or church related ministries to apply to the IRS for recognition of a tax excepted or tax-exempt status.  In fact, the codes themselves provide a specific EXCEPTION to reporting and taxation for churches/ministry.

The IRS Codes are for CORPORATIONS, Non-Profit and For-Profit Business Corporations. The corporation sole is NOT a business corporation.  Even though it is not a business corporation, IRS recognizes the corporation sole in the same status and category as a non-profit corporation, without being one.  They understand the difference between a church, the called-out-ones, and a non-profit business corporation.

According to Kent commentaries, there are few points of law applicable to a corporation sole. These are however, four legal characteristics unique to it:

1.)  All corporation sole’s are officeholders of and for established church or a ministry.  In short corporation sole is the incorporation of an office.

2.)  The corporation sole can claim title to real property only.

3.)  Property and powers of corporation sole are transferred on the death of an incumbent to successors in office, not to heirs or through executors.

4.)  Corporation sole lacks the usual trappings of a corporation.

5.)  All corporation sole are considered ambassadors, the legal representative of an ancient religious order.

Since state acknowledgment later became an alleged requirement, or at least a state policy, a theory had to be developed to justify the corporation sole existence of the ancient church.

There are two significant types of corporation sole that the individual states and U.S. recognize corporation sole.

The first type is the office that is prior existing. It is the office that predates the existence of the United States.  It was grandfathered from the ancient religious order over 2,000 years ago.  It was formed within the body of Messiah 33 A.D. by way of succession or direct ordination from the order of the Most High, the Lord Yahshua/Jesus, the Messiah.   It is created and written out of the ecclesiastical canon law and is recognized under the common law of England and under the common law and Constitution of these united states of America. Some examples of the ecclesiastical canon law corporation sole is the Pope, Priests, Bishops of the Catholic church, the Mormon church, the Evangelical church, Presbyterian church, and Jewish synagogues.

The second type is the newly created corporation sole that is written within the state under civil law.  The articles do not reference any history of the office or scripture writing or references. It has statutory language such as Non-Profit or Not for Profit, which is derived out of the statutes. They recognize the corporation as a trust or an entity and it is created by the government and is under government control as the 501(c)(3) corporations.

The advantages of the canon law corporation sole are:

1.)  They are not created by the government and are not under any government agency including the IRS.

2.)   They are subject to the private government of those who create them.

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