The legal disabilities connected with the unincorporated association form of organization persuade many churches to incorporate. Unlike many unincorporated churches, church corporations are capable of suing and being sued, entering into contracts and other legal obligations, and holding title to property. Perhaps most important, the members of a church corporation ordinarily are shielded from personal liability for the acts and obligations of other members or agents of the church.
Two forms of church corporation are in widespread use in the United States. By far the more common is the membership corporation, which is comprised of and controlled by church members. Several states also recognize trustee corporations. The trustees of a trustee corporation constitute and control the corporation. A few states also permit certain officers of hierarchical churches to form a corporation sole, which ...
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