We have often talked about the value of a sole member corporation for founders of nonprofits. But it isn’t always helpful, at least, if not administered carefully. Bruce Gunkle, a graduate of the U.S. Naval Academy with a master’s degree in theology from Antioch University, has found that out the hard way. Gunkle and his wife Sherilyn served as pastors for the City of Refuge Christian Fellowship in Texas during 2007. He had attended a church leadership conference in 2002 lead by Fredrick Gardner, who preached the value of establishing a religious “corporation sole” for its tax benefits until he was enjoined from participating in an abusive tax program promising unwarranted tax benefits...