What type of crime cannot a corporation be found guilty of?

A corporation cannot be found guilty of manslaughter because manslaughter, which involves the unlawful killing of a person, requires a mental state of negligence or intent that only human beings can possess. Criminal liability typically requires the presence of a mental state, known as mens rea, which corporations, as artificial entities, do not have in the same way individuals do.

Corporations can be held liable for crimes like fraud, theft, and embezzlement, as these can often be committed through the actions of their employees or agents, and they can incur liability for those actions under principles of vicarious liability. However, the personal and moral culpability necessary for crimes involving harm to individuals, such as manslaughter, cannot be attributed to a corporation.