Which of the following is NOT considered a special corporation under Title XIII of the Code?

The identification of special corporations under Title XIII of the Revised Corporation Code is critical for understanding the nuances of corporate governance and structures in the Philippines. Titles XIII specifically outlines various types of corporations that serve distinct purposes, which include educational, religious, and one-person corporations.

An educational corporation is structured primarily for educational purposes, governed by regulations that ensure compliance with the national education policies. Similarly, a religious corporation is established for religious activities, recognized under the code to allow them to operate within the framework of the law while promoting religious practices and activities. The one-person corporation offers a unique provision that allows a single individual to create a corporation, thereby facilitating entrepreneurship.

In contrast, a lay corporation does not fall under the category of special corporations defined in Title XIII. Lay corporations generally refer to non-specialty corporations that do not meet the qualifying criteria established within this specific section of the code. Therefore, identifying a lay corporation as something outside the scope of Title XIII illustrates its general nature, unlike the specialized purposes served by educational, religious, and one-person corporations.