Personne morale individuelle

A corporation sole is a legal entity consisting of a single ("sole") incorporated office, occupied by a single ("sole") natural person. This structure allows corporations (often religious corporations or Commonwealth governments) to pass without interruption from one officeholder to the next, giving positions legal continuity with subsequent officeholders having identical powers and possessions to their predecessors. A corporation sole is one of two types of corporation, the other being a corporation aggregate. Most corporations sole are church-related (for example, the archbishopric of Canterbury), although some political offices of the United Kingdom (e.g., many of the secretaries of state), Canada, and the United States are corporations sole. The concept of corporation sole originated as a means for orderly transfer of ecclesiastical property, serving to keep the title within the denomination or religious society. In order to keep the religious property from being treated as the estate of the vicar of the church, the property was titled to the office of the corporation sole. In the case of the Catholic Church, ecclesiastical property is usually titled to the diocesan bishop, who serves in the office of the corporation sole. The Catholic Church continues to use corporations sole in holding titles of property: as recently as 2002, it split a diocese in the US state of California into many smaller corporations sole and with each parish priest becoming his own corporation sole, thus limiting the diocese's liability for any sexual abuse or other wrongful activity in which the priest might engage. This is, however, not the case everywhere, and legal application varies. For instance, other U.S. jurisdictions have used corporations at multiple levels. In the jurisdictions of England and Wales, Scotland, Northern Ireland, and the Republic of Ireland, a Catholic bishop is not a corporation sole, and real property is held by way of land trusts, a tradition dating back to the suppression of Catholicism by Henry VIII during the English Reformation and the Penal Laws of Ireland.