Who is authorized to form a corporation sole, and for what purpose?
A corporation sole may be formed by the chief archbishop, bishop, priest, minister, rabbi, or other presiding elder of any religious denomination, sect, or church (SEC. 108, Revised Corporation Code of the Philippines). The specific purpose of forming this unique corporate entity is for administering and managing, as trustee, the affairs, property, and temporalities of that religious denomination, sect, or church. This structure is intended to provide a clear legal entity for holding the communal property of the religious group under the name of the highest religious authority. Religious corporations are governed primarily by this Chapter and secondarily by the general provisions on nonstock corporations.
30 October 2025
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Nicolas and De Vega Law Offices is a full-service law firm in the Philippines. You may visit us at the 16th Flr., Suite 1607 AIC Burgundy Empire Tower, ADB Ave., Ortigas Center, 1605 Pasig City, Metro Manila, Philippines. You may also call us at +632 84706126, +632 84706130, +632 84016392 or e-mail us at [email protected]. Visit our website https://ndvlaw.com/.
