A corporate sole is a religious corporation with all its corporate powers so to speak ( CEO, board of directors ) vested in one person. In the past and somewhat today, Catholic bishops and other religious leaders use this to protect church assets under their control from suits initiated against them in their personal capacity and attempts by their family members to obtain same assets in the event of their deaths.
Current laws generally treat them as any other non profit corporation. They have the same responsibilities to the state as any other fiction at law. Hence they fall under under statutory jurisdiction and can be subject to attack by suit or gov't agency. IRS lists them as a top "tax scam" so you might want to be careful. Corporate soles are VALID, if they are used as intended, for ACTUAL CHURCHES. There are other asset protection methods available and Black Truth and Weishaupt have more info on those. If you are interested in establishing a church or ministry, Id recommend setting it up as a free church instead. No gov't control that way!
Recommended web site:
http://hushmoney.org