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In the United States, the First Amendment guarantees freedom of religion, however religious non-profit entities like churches are subject to less rigorous federal filing and reporting requirements than many other tax-exempt organizations.^[1] Depending on the state in which they are located, they may also be exempt from some of the inspections or regulations governing non-religious groups performing the same services.^[2]

Corporation sole

Many religious corporations designate a corporation sole.

References

1. ^ Tax Information for Churches and Religious Organizations
2. ^ Henriques, Diana B.. "Religion Trumps Regulation As Legal Exemptions Grow", NY Times, 8 October 2006, pp. A1. 

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