What is the nationality of a corporation sole?

A corporation sole does not have any nationality but for purposes of applying nationalization laws, nationality is determined not by the nationality of its presiding elder but by the nationality of its members, constituting the sect in the Philippines. Thus, the Roman Catholic Church can acquire lands in the Philippines even if it is headed by the Pope. (Roman Catholic Apostolic Church v. Land Registration Commission, G.R. No. L-8451, Dec. 20, 1957)