Why Choose Me to Assist You?

1. I am an attorney in California, and have over 15 years experience advising Corporation Soles from across the country.  I have seen highly amateur, poorly drafted, over-priced, and clearly illegal Corporation Soles that are based on false information.  I offer what I believe is the most legally-sound, safe, thorough, customized and fairly-priced Corporation Sole in the United States. 

2. Corporation Soles involve a wide variety of law including Federal Taxation, Real Estate, Ecclesiastical and Constitutional law, and Non-Profit law.  Many websites make outright untrue claims, often because the writer is not an attorney and simply does not understand the law.

3. The IRS has added the CS to its’ top 12 list of scams, primarily because of people trying to use Corporation Soles for sovereignty, anti-tax, and anti-government purposes.  If you have an old Corporation Sole created by one of these companies or services, it is best not to use it until you at least have a review and consultation from an advisor who is aware of the legal requirements of a church.

How I Create a Legal, Customized Corporation Sole for You

I provide a customized, personalized Corporation Sole, along with filing instructions and assistance, and assistance in submitting your SS-4 form to obtain an EIN so you can open a bank account in any State, or direction in opening a bank account without an EIN if you wish.  I will also assist you with finding and filing your “foreign corporation” documents if you choose to file your Corporation Sole in a Corporation Sole-friendly State.  

I educate you, give you a questionnaire that will take you some days with deep prayer and meditation and discussion to complete, and go back and forth usually two or three times to make sure the documents are legally, ethically, and morally right, and FEEL GOOD TO YOU.  I advise meditation and prayer with each step, so that you can be guided by your God or Spirit in creation of the highest and most pure vehicle for your spiritual service.

The IRS has a 14-point test for a church (applied through the 501(c)(3) application process which Corporation Soles do not have to use).  The U.S. Supreme Court has a simpler, one-sentence test, and I have the cases which apply it and support it.  I encourage and support your creation of as many of the 14 points as possible, so if you are ever examined by the IRS, you will be in good order. 

I will show you how to legally pay no taxes or limited taxes for your spiritual activities.  This is a detailed approach that keeps you legal.  I can also provide ongoing consultation by telephone or email for a very reasonable rate of $210 per hour (my reduced rate for churches and religious non-profits).

Part of my life purpose is to help genuinely spiritual individuals and groups to ground their service in the legal world, taking full advantage of the Church-State separation in our Constitution, and helping them to create a vessel through which they may gather tax-deductible donations and offer their services.

Corporation Sole False Claims and Information to Avoid:

1. That you as an individual or your family can be a church – not in the IRS opinion, and their opinion is the one that matters.  The Corporation Sole is the OFFICE of a CHURCH, so there needs to be an actual church or spiritual organization with members and spiritual activities.  I will not help anyone to form or operate an illegal entity (my clients appreciate that I am clear with them on this).

2. That you can protect all assets.  There are ways to create and operate a Corporation Sole to improve asset protection, but it is not complete protection.  For example, look at the Catholic Archdiocese’s that have been sued for actions of their Priests – illegal actions including fraud, or criminal activity, will not protect the Corporation Sole assets.  Once you move assets into your church/spiritual organization, they are no longer yours.  They are in the spiritual/non-profit realm.

3. That you pay no taxes.  If correctly formed and operated, you can pay the least possible taxes, sometimes no taxes, on your spiritual service and ministry activities.  Any salary above expenses and proper Minister’s Stipend will be taxed, as will Unrelated Business Income (I can counsel you on how to structure your services, offerings and related products).

4. That a Corporation Sole establishes a church.  It does not.  The church, ministry, spiritual community or organization must be in existence first.  The IRS recognizes the Corporation Sole as a proper form of organization of a church, however it is not the church. The leader of the spiritual organization creates the Corporation Sole.  I work with you to complete and document the process correctly, so in the future you will be protected from scrutiny.  If there are two or three words that are incorrect in your old Corporation Sole, the IRS will be able to disallow it and even claim against you for past taxes.

For the Good of Your Corporation Sole-Based Spiritual Service or Ministry:

1. Avoid misuse of the Corporation Sole by amateurs, and Sovereignty approaches that may lead to IRS investigation.  In 2004 the IRS added Corporation Sole to it’s top-12 list of tax evasion scams.  You do not need sovereignty language, and worse, it is a huge “red flag” for the IRS. 

2. Avoid “cookie-cutter” Corporation Sole companies, individuals, or ministries that have you provide very limited information and then plug you into a long form that has nothing to do with your religious organization.  Some of these will cite spiritual text, for example, that have nothing to do with your spiritual or religious beliefs – this puts you in dangerous waters. Again, if you do not have a Corporation Sole that reflects your individual spiritual teachings and practice, you will be open to IRS challenge.  The only safe Corporation Sole is one that is completely customized to reflect your beliefs and practices.

3. Avoid Corporation Sole companies and ministries that charge thousands of dollars, even up to $25,000.  A Corporation Sole preparation and filing is similar in complexity to a corporation or LLC, although very few attorneys know this area of church and religious law and you need someone with both the legal training and background in Corporation Sole law, tax law, and non-profit law to complete the process correctly.  I offer services and time beyond formation alone, and my fee is still less than most others – most importantly, I know how to do this correctly and legally.

4. Avoid companies, individuals or ministries that charge less than $1,000.  For this price, you are going to be dropped into a “cookie-cutter” form that does not reflect the truth of your church.  Under any scrutiny, it will fail and you can be liable for up to three years in past taxes plus penalties and interest, or up to ten years if the IRS pursues you for fraud. 

5. Avoid companies, individuals and ministries that use Sovereignty language or philosophy.  While I support some of the individual freedom aspects of that movement, I tell my clients that they must live it full-time, study it, carry the Constitution, be prepared to be in court and function as an attorney, etc..  Most people don’t want to spend their lives and risk possible time in jail fighting the system.  I WANT TO SUPPORT YOU IN FULFILLING YOUR SERVICE AND MINISTRY, NOT IN TAKING ON THE IRS.

6. Avoid services (such as a now-defunct Utah entity) that claim to be able to allow your church to function as a branch of their Corporation Sole.  The key definition of a church is a group of people sincerely holding a unique spiritual belief.  Unless your beliefs are exactly those of an existing organization, your activities will most likely fail under any IRS investigation. 

Disclaimer:  I am acting as a corporate formation advisor for you, NOT as an attorney for you unless we agree to that in writing.  The information on this website is legal information only, not legal advice.  I can help you with federal legal issues regarding corporation sole in any State, and refer you to State resources where needed.  Your reading information on this site does not form an attorney-client relationship.