A legitimate corporation sole is designed to ensure continuity of ownership of property dedicated to the benefit of a legitimate religious organization. A taxpayer cannot use a corporation sole created to avoid or evade income taxes as a means to exclude the taxpayer's personal income from tax.
- IRS Warns of "Corporation Sole" Tax Scam, IRS News Release, IR-2004-42, March 29, 2004
- IRS Publication 1828, Tax Guide for Churches and Religious Organizations
- Revenue Ruling 2004-27