a body of persons authorised by law to act as one person, and having rights and liabilities distinct from the individuals who are forming the corporation.
A corporation can own property, do business, pays taxes – well, sometimes – be sued, sue individuals and other corporations, and though it can’t be born or die, a corporation usually has a definite beginning and can come to a definite end. A corporation doesn’t have a passport: it may be registered in just one country, but it can exist in many.
But no matter how many legal rights and powers a corporation may acquire, there are things it cannot do: it cannot vote in most democratic elections – though the richer the corporation is, the more it is likely to get its way regardless of democracy; it cannot have sex or experience orgasm or know love or laughter or tears; and it has neither soul nor conscience – from a religious viewpoint, a corporation is not a person at all.
Or so I always thought.
But apparently, in the US at least, the Catholic Church has ruled that corporations have souls and consciences, and therefore rights of freedom of religion that ought not to be violated.
The American legal definition of a corporation is similar to the UK’s definition. A corporation in the US is an independent legal person, created, organised, and – should that time come – dissolved according to the laws of the state in which it is registered. Each state requires articles of incorporation that document the corporation’s creation and the corporation’s management of internal affairs. Nowhere in the legal definition of a corporation does it explain where in this process the corporation becomes ensouled.