>>Can a "corporation" serve as the custodian of a minor child's Roth IRA account, or must a "parent" be custodian?

When opening a custodial Roth IRA for a minor child (who has his or her own earned income) a parent can be the "custodian" who opens the account in the child's name and SS# and supervises it until the child reaches the age of 18. However, if the parents are not in a position to do so, can a "corporation" or other entity be the "custodian" that sets up the account for the child?

Your question is of a legal nature that I suspect may be different for different localities. You should ask a local attorney.

You will also be limited by what the custodian will accept. For example, some brokerages will not accept Roth accounts for minor children, some do. It is not an IRS issue, it is a custodian issue.