Answering Questions Regarding the Registration of the Iglesia Ni Cristo as a Corporation Sole

Iglesia Ni Cristo is Registered with the Philippine Government as a Corporation Sole or Unipersonal Corporation

THERE are questions raised by non-members regarding the registration of the Iglesia Ni Cristo as a “corporation” with the Philippine government. Let us answer this one by one.

(1) Why the Iglesia Ni Cristo was registered with the Philippine government while the Lord Jesus Christ and the apostles didn’t registered the Church in the first century?

The Church Of Christ in the first century was not registered with the government because there was no law during that time that mandated all religions to register. However, the Lord Jesus Christ mandated His disciples the following:

“And Jesus answered and said to them, ‘Render to Caesar the things that are Caesar's, and to God the things that are God's.’ And they marveled at Him.” (Mark 12:17 NKJV)

Apostle Paul adds:

“Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and he will commend you.” (Romans 13:1-3 NIV)

Apostle Peter also admonishes the Christians the following:

“Submit yourselves for the Lord's sake to every authority instituted among men: whether to the king, as the supreme authority,  14or to governors, who are sent by him to punish those who do wrong and to commend those who do right.  15For it is God's will that by doing good you should silence the ignorant talk of foolish men.” (I Peter 2:13-15 NIV)

Thus, if there is a law that obliging all religions to be registered in the first century, surely, the Lord Jesus Christ and the apostles will comply. Take note of what the Lord Jesus Christ said to Apostle Peter:

“When they had come to Capernaum, those who received the temple tax came to Peter and said, ‘Does your Teacher not pay the temple tax?’ He said, ‘Yes.’ And when he had come into the house, Jesus anticipated him, saying, ‘What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?’ Peter said to Him, ‘From strangers.’ Jesus said to him, ‘Then the sons are free. Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.” (Matthew 17:24-27 NKJV)

(2) Why the Iglesia Ni Cristo was registered with the Philippine government as a corporation sole?

The Iglesia Ni Cristo (Church Of Christ) was registered with the Philippine government in July 27, 1914, and it was registered as a "corporation sole" because this was mandated by the existing law of the land, the Corporation Law of 1906:

“Section 154. For the administration of the temporalities of any religious denomination, society, or church, and the management of the estates and properties thereof, it shall be lawful for the bishop, chief priest, or presiding elder of any such religious denomination, society, or church to become a corporation sole unless inconsistent with the rules, regulations, or discipline of his religious denomination, society, or church or forbidden by competent authority thereof.” (The Corporation Law of 1906 (Act No. 1459), s.v. “Religious Corporation,” Section 154.)

Thus, all religions in the Philippines that were registered with the government are registered as corporation sole or unipersonal corporation. So, the Iglesia Ni Cristo is also registered as a corporation sole or unipersonal corporation.

(3) What is a corporation sole?

A Corporation sole is an artificial being having the right of succession and the powers, attributes, and properties expressly authorized by law:

“Section 2. A corporation is an artificial being created by operation of law, having the right of succession and the powers, attributes, and properties expressly authorized by law or incident to its existence.” (The Corporation Law of 1906, Section 2.)

This is needed for the society or church to have the legal rights to purchase, hold, mortgage, or sell real state:

“Section 164. Such corporations shall have the right to purchase, hold, mortgage, or sell real estate for its church, charitable, benevolent, or educational purposes by and with the consent of a majority of its membership.” (The Corporation Law of 1906, Section 164.)

The bishop, chief priest, or presiding elder (the Executive Minister in the case of the Iglesia Ni Cristo), is not the owner but the administrator of the temporalities of the denomination, society or church:

“Section 154. For the administration of the temporalities of any religious denomination, society, or church, and the management of the estates and properties thereof, it shall be lawful for the bishop, chief priest, or presiding elder of any such religious denomination, society, or church to become a corporation sole…” (The Corporation Law of 1906 (Act No. 1459), s.v. “Religious Corporation,” Section 154.)

In registering the Iglesia Ni Cristo as a sole corporation shows how sincere and pure the intention of Brother Felix Y. Manalo. In registering the Iglesia Ni Cristo as a corporation sole, the Executive Minister is NOT THE OWNER but only the administrator of the temporalities or properties of the Church.

(4) Did the Iglesia Ni Cristo change its registration from corporation sole to “stock corporation”?

The Iglesia Ni Cristo was registered as corporation sole in 1914. The Church continues to be registered as a corporation sole up to this date. Besides, the law of our country will not permit a religious corporation to become a “stock corporation.” The Law mandates that a religion must be registered as a corporation sole:

“Section 154. For the administration of the temporalities of any religious denomination, society, or church, and the management of the estates and properties thereof, it shall be lawful for the bishop, chief priest, or presiding elder of any such religious denomination, society, or church to become a corporation sole…” (The Corporation Law of 1906 (Act No. 1459), s.v. “Religious Corporation,” Section 154.)

Thus, the Iglesia Ni Cristo will continue as a corporation sole.

(5) Is it right to accuse the Iglesia Ni Cristo of being a “business” because it was registered as a corporation sole?

Not all corporations are “business”. This is how Encarta define the word “corporation”:

“1. group regarded as individual by law: a company recognized by law as a single body with its own powers and liabilities, separate from those of the individual members.

“Corporations perform many of the functions of private business, governments, educational bodies, and the professions.

 “2. local governing authority: the governing authority of an incorporated municipality such as a city or town.

“3. group acting as single entity: a group of people acting as a single entity.” (Encarta Dictionary, Microsoft Encarta c. 2009, Microsoft Corporation c. 1993-2008.)

There are different kinds of “corporation” – there are business corporations, corporation for charitable and educational purposes, incorporated municipality, and there is what we call as “religious corporation.” Our law gives distinction between business corporation and religious corporation. The Iglesia Ni Cristo is a “religious corporation” and not a “business corporation.” The Roman Catholic Church in the Philippines are also registered and recognized by the law as a “corporation”:

“That this building is a church, is consecrated as much and was used, occupied, and possessed by the Roman Catholic Church, as corporation, from the earliest times...” (G.R. No. L-2842, November 24, 1906, The Roman Catholic Apostolic Church vs Leonardo Santos, et al.)

All the archdioceses and dioceses of the Roman Catholic Church in the Philippines are also registered as “corporation sole” like the Archdiocese of Manila:

“Notwithstanding the petition of counsel for the Catholic Archbishopric of Manila the six lots involved in this appeal can only be inscribed in the registry of property in the name of the sole corporation, the Roman Catholic Archbishop of Manila, duly organized in accordance with the Corporation Law in force…” (G.R. No. L-11955, 29 July 1918.)

So, when the CFD (Catholic Faith Defenders) accuse the Iglesia Ni Cristo as a “business” because she is registered as a “corporation sole,” they are also accusing the Roman Catholic Church as a “business” because the Roman Catholic Church is also recognized by our law as a "corporation"and their archdioceses and dioceses  are all registered as “corporation sole.”