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Bottom line, despite what Wikipedia says, small churches with a congregational polity should probably avoid corporation sole.
FORBES: Evangelicals And Corporation Sole - Not A Marriage Made In Heaven
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The other applicants in the case were the Reformed Presbyterian Church, the Congregational Union, the Evangelical Presbyterian Church, the Association of Baptist Churches, the Fellowship of Independent Methodist Churches and Christian Camping International.
BBC: NEWS | UK | Northern Ireland | ?15,000 fine for gay law offences
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Local church groups of a few dozen families determine congregational lifestyle rules and there is no single authority that brings together the 2, 056 churches located in 30 U.S. states and the Canadian province of Ontario.
WSJ: New research shows diversity among US Amish groups
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The Congregational Health Network in Memphis, a venture of the Methodist LeBonheur Health System and hundreds of local churches, is another.
FORBES: We Need Better Ways to Train and Support Family Caregivers