IRS mailout on Scientology

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Mar 22, 1998, 3:00:00 AM3/22/98
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Hello.

I'm the ARSCC D/Janitor for Libraries, Statues,
and Park Benches (ARSCC D/JLSPB).

I proceeded to the ARSCC Chimerical Library today,
per a request by The ARSCC Librarian, in order to
change a lightbulb in the cloak closet.

However, upon arriving at said Library, said
Librarian was nowhere to be found, although the
door to the premises was wide open.

I proceeded to look around, and found a booklet
lying in an unsecured manner upon said Librarian's
Reference Desk.

Being merely a Deputy Janitor of the 4th rank, I
have no idea what to do with this, so am
forwarding it to you for safekeeping until said
Librarian can be found and disciplined. I hope you
will know what to do with it.

Thank you.

ARSCC D/JLSPB

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(FRONT COVER):

DESCRIPTION OF THE
SCIENTOLOGY RELIGION

October 1993

Office of the President
Church of Scientology
International

---------------------------------------------------------
(INSIDE FRONT COVER):

(c) 1993 Church of Scientology International. ALL RIGHTS RESERVED.

Grateful acknowledgement is made to L Ron Hubbard Library for
permission to reproduce selections from the copyrighted works of
L Ron Hubbard.

No part of this publication may be reproduced without the
permission of the copyright holder;

Based on the religious literature and works of L. Ron Hubbard.
who developed Scientology applied religious philosophy and
Dianetics spiritual healing "ethnology, this publication is
presented to the reader as part of his personal research into
life and the application of same by others, and should be
construed only as a written report of such research and not as a
statement of claims made by the Church or the Founder The
attainment of the benefits and goals of Scientology philosophy
requires each individual's dedicated participation as only
through his own effort can he achieve these.

The Hubbard Electrometer is a religious artifact used in the
Church confessional. It in itself does nothing and is used by
ministers only, to assist parishioners in locating areas of
spiritual distress or travail.

The Purification program cannot he construed as a recommendation
of medical treatment or medication and it is not professed as a
physical handling for bodies nor is any claim made to that
effect.

Scientology is an applied religious philosophy. Scientology,
Dianetics, Celebrity Centre, E-Meter,, Flag, Freewinds, Golden
Era Productions, OT, Purification, Purification Rundown Religious
Technology Center, Saint Hill, SHSBC, The Bridge and the
Scientology Cross are trademarks and service marks owned by
Religious Technology Center and are used with its permission.
Scientologist is a collective membership mark designating members
of the affiliated churches and missions of Scientology.

Applied Scholastics and Narconon are trademarks owned by ABLE
International and are used with its permission. WISE is a
trademark owned by WISE International and is used with its
Permission NEW ERA is a trademark and service mark.

Printed in the United States of America.

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i

TABLE OF CONTENTS PAGE

FOREWORD 1
INTRODUCTION 1

RELIGIOUS DOCTRINE 2
AUDITING 3
ADVANCED COURSES 3

SCIENTOLOGY TRAINING 3

SCIENTOLOGY ETHICS AND JUSTICE 4
THE HIERARCHICAL CHURCH OF SCIENTOLOGY 4
FIELD MINISTERS AND DIANETICS
COUNSELING GROUPS 4
SCIENTOLOGY MISSIONS 4
CLASS V CHURCHES OR ORGANIZATIONS 5
SAINT HILL CHURCHES AND
ADVANCED ORGANIZATIONS 5
CHURCH OF SCIENTOLOGY
FLAG SERVICE ORGANIZATION 5
FOUNDATION CHURCH OF SCIENTOLOGY
FLAG SHIP SERVICE ORGANIZATION 6
CHURCH OF SCIENTOLOGY INTERNATIONAL 6
RELIGIOUS TECHNOLOGY CENTER 7
OTHER ORGANIZATIONS 8

PUBLICATIONS ORGANIZATIONS 8

CHURCH OF SPIRITUAL TECHNOLOGY 8
INTERNATIONAL ASSOCIATION OF SCIENTOLOGISTS 8
WORLD INSTITUTE OF SCIENTOLOGY ENTERPRISES 8
HUBBARD COLLEGE OF ADMINISTRATION 8
ASSOCIATION FOR BETTER LIVING AND EDUCATION 8
NARCONON 9
APPLIED SCHOLASTICS 9
CRIMINON 9
THE WAY TO HAPPINESS FOUNDATION 9
SOCIAL REFORM 10
CITIZENS COMMISSION ON HUMAN RIGHTS 10
NATIONAL COMMISSION ON LAW ENFORCEMENT
AND SOCIAL JUSTICE 10
CONCLUSION 10

----------------------------------------------------------------

DESCRIPTION OF THE SCIENTOLOGY RELIGION

F O R E W O R D

THE INTERNAL REVENUE SERVICE (THE "IRS") has issued ruling
letters recognizing the Church of Scientology and its various
subordinate churches and related charitable and educational
institutions as tax exempt under section 50l(c)(3) of the United
States Internal Revenue Code of 1986, as amended.

In addition, the IRS has committed to treating contributions to
the Church of Scientology consistently with its treatment of
contributions to other religions and churches and has taken
concrete steps to ensure this equal treatment.

These rulings represent several significant actions by the United
States government of interest to other governmental agencies and
officials throughout the world. In particular, in issuing the
rulings, the IRS has determined that:

1. The religion of Scientology is a bona fide religion;

2. These churches of Scientology and their related charitable and
educational institutions are operated exclusively for recognized
religious purposes;

3. These churches of Scientology and their related charitable and
educational institutions operate for the benefit of the public
interest rather than for the interests of private individuals;
and

4. No part of the net earnings of these churches of Scientology
and their related charitable and educational institutions inures
for the benefit of any individual or noncharitable entity.

The IRS's rulings reflect the position of the government of the
United States as to the tax status of the Church of Scientology.

What follows is a summary of the Church of Scientology's
fundamental religious practices, corporate and ecclesiastical
structure and financial operations. This summary has been
prepared by the Church to provide you with accurate, complete and
current information concerning the Scientology religion and its
key organizations.

INTRODUCTION

ALTHOUGH THE FUNDAMENTAL BELIEFS AND practices have not changed
since its inception in the l950s and its financial operations
have been in place for many years, files maintained by some law
enforcement agencies throughout the world may not reflect an
accurate picture of the religion but instead describe it in
inaccurate and derogatory terms.

The resulting impact on the Scientology religion and individual
Scientologists has been real and substantial. In fact, in several
cases reliance on inaccurate and outdated information has fueled
official hostility that has resulted in unwarranted and even
illegal investigations of the Church and its parishioners;
whereas, like the religion's Founder, current Church leaders have
always been law-abiding and have never been implicated in or
charged with any violation of the law.

Dianetics and Scientology provide mankind the means to attain a
comprehensive understanding of the human mind and spirit and to
achieve the traditional religious goals of spiritual
enlightenment and salvation. Unlike other religions, however, the
path to spiritual salvation contained in Scientology Scripture is
an objective one that can be completed during this lifetime.
This spiritual path is the result of almost 50 years of extensive
research by the Founder of the Scientology religion, L. Ron
Hubbard.

Mr. Hubbard began his study of Man during his youth while
travelling throughout Asia where he delved into the wisdom of Far
Eastern religions. He went on to study the customs, traditions
and beliefs of 21 cultures, as well as engineering and nuclear
physics, both through formal schooling and his own personal
research. It was, in fact, this unique combination of Western
scientific methodology and its application to the mysteries of
the mind and spirit that brought about his discoveries that
resulted in Dianetics and Scientology.

Mr. Hubbard supported himself and his early researches as a
popular author in a variety of genres. In l950 he wrote and
published his seminal work, Dianetics: The Modern Science of
Mental Health, which has since sold over 16 million copies and
still appears on international bestseller lists. Mr. Hubbard's
continuing research into the nature of Man led to his development
of Scientology.

The first churches of Scientology were formed in 1954 to minister
to the spiritual needs of a growing religious community who
followed Mr. Hubbard's writings on Scientology. Mr. Hubbard
served as the Executive Director of the Church until his
retirement in 1966. Thereafter, he primarily devoted himself to
completing his researches and writings on the Scientology
religion and higher levels of spiritual awareness. Mr. Hubbard
passed away in 1986, leaving the overwhelming bulk of his Estate
to the Scientology religion.

Today Scientology is propagated through an international
ecclesiastical hierarchy of over 1,100 churches, missions and
Scientology groups. The religion also sponsors and supports
numerous social betterment organizations that address the
problems of drug abuse, crime, education and decay of moral
values.

The millions of Scientologists and others who benefit from L. Ron
Hubbard's discoveries regard him with great respect and
admiration.

RELIGIOUS DOCTRINE

Scientology is an applied religious philosophy. Its goal is to
bring an individual to an understanding of himself and his life
as a spiritual being and in relationship to the universe as a
whole.

The Scientology religion is based exclusively upon L. Ron
Hubbard's research, writings and recorded lectures. These works
on the subject of Scientology collectively constitute the
Scripture of the religion. This Scripture is the sole source of
all the doctrines, tenets, philosophy, practices, rituals and
fundamental policies of the Scientology faith. It encompasses
more than 500,000 pages of writings, nearly 3,000 recorded
lectures and more than 100 films. The doctrine and practices of
the Scientology religion are called Scientology's spiritual or
religious "technologies."

L. Ron Hubbard is the only source of Scientology Scripture. He
completed all research and development of the religion during his
lifetime. No one succeeded Mr. Hubbard as the Pounder and source
of Scientology and no one ever will. Churches of Scientology and
the Scientology ecclesiastical hierarchy apply and disseminate
the existing Scripture as created by L. Ron Hubbard.

The aims of Scientology are: "A civilization without insanity,
without criminals and without war, where the able can prosper and
honest beings can have rights, and where man is free to rise to
greater heights."

The basic tenet of Scientology is that man is an immortal spirit
who has lived through a great many lifetimes and who has the
potential of infinite survival. Although one has a mind and a
body, he or she is a spiritual being called a "thetan" in
Scientology. A thetan is basically good but has become enmeshed
with the material universe through the ages until he has lost his
true spiritual beingness. It is each person's past painful and
traumatic experiences, not his or her nature, that have led to
evil deeds and diminished awareness and ability.

The common denominator of all life's activities, and a thetan's
primary urge, is to survive. Survival encompasses eight dynamics,
best conceived as concentric circles with (1) self in the middle
and extending to (2) family, (3) groups, (4) Mankind, (5) all
life forms, (6) the physical universe, (7) the spiritual
universe, and (8) infinity or the Supreme Being. As one increases
in spiritual awareness through Scientology and becomes less
influenced by his past, one becomes increasingly aware of and
concerned with the remainder of the dynamics. Thus Scientologists
tend to become more involved with helping the survival of their
families, friends, associates, communities and so forth as they
progress in the religion.

Scientology is a very exact faith, and a fundamental doctrine of
the religion is that spiritual freedom can be attained only if
the path outlined in the Scripture is followed without deviation.
This path starts with the spiritual healing technology set forth
in Dianetics: The Modern Science of Mental Health, which Mr.
Hubbard wrote in 1950, and develops on through increasing levels
of spiritual enlightenment contained in the remainder of the
Scriptures.

The most important applications of Scientology are in its central
religious practices--auditing and training. Auditing and training
together comprise two separate but related sides of Scientology's
path to spiritual enlightenment called the Bridge to Total
Freedom ("Bridge").

Auditing

Auditing consists of ascending levels of religious services that
address the thetan. In the practice of auditing a trained,
ordained minister or minister in training called an "auditor,"
helps guide a thetan to address traumatic areas of his past,
including past lives, and free him from their harmful effects.

Auditing is made possible by the use of a specially designed
meter, called an Electro-psychometer or E-Meter, a religious
artifact which enables the auditor and the individual receiving
the auditing to locate areas of the past which can then be
addressed in auditing. It is not a lie detector and, by itself,
it does nothing. It is only used by a trained minister and is
essential to auditing; that is its only application.

Auditing is conducted in confidential one-on-one sessions between
an auditor who is qualified to deliver the specific level of
auditing being addressed and the person who is receiving the
auditing. Auditing does not use hypnosis, trance techniques or
drugs of any kind. It requires the alert and voluntary
participation of the person receiving the auditing, who works
closely with the auditor to alleviate areas of spiritual travail.

In an auditing session the auditor asks specific questions or
patterns of questions (known as processes as may be appropriate
for the specific person receiving the auditing, which are
expressly set forth by Mr. Hubbard in the Scientology Scripture.
The questions and the auditor's responses to the answers are
governed by exact principles by which an individual can confront
areas of his past existence. This enables the person receiving
the auditing to find answers which would otherwise remain
undiscovered. The Scientology auditor never provides answers or
tells a person what to think about himself or his past. The only
truth a person finds in auditing is the truth within himself. The
end result of any properly applied auditing process is that the
person gains an increased spiritual awareness accompanied by
relief and a sense of well being.

The auditor maintains a written record of the processes used and
the responses of the person receiving the auditing. These records
are then reviewed by a highly trained minister known as a "case
supervisor." The case supervisor gauges the person's spiritual
progress against the expected results and determines the next
process or series of processes to be used. The written records of
auditing are essential to and form the foundation for the
orthodox practice of Scientology. They are held in strictest
confidence and are protected as priest-penitent privileged
communication to the fullest extent of the law.

Ascending levels of spiritual awareness are assigned grades in
Scientology auditing. Thus a Grade 0 release is one who has
achieved spiritual awareness and abilities on the subject of
communication, a Grade m release is one who is free from past
upsets and so on. Eventually a person achieves the state of
Clear.

Clear is a new state for the individual in which he is no longer
adversely affected by his past and is capable of living a
rational existence. Becoming Clear strengthens a person's native
individuality and creativity.

Advanced Courses

On the upper levels of Scientology auditing beyond Clear one
attains complete spiritual freedom from the endless cycle of
birth and death, a state of full awareness, memory and ability as
a spirit independent of the flesh. It is called Operating Thetan
("OT").

The OT levels contain the very advanced materials of L. Ron
Hubbard's researches and it is here that the person achieves the
ultimate realization of his own nature and his relationship to
life and all the dynamics. These levels can only be understood by
those who are Clear or above and who have had adequate
preparation at the lower levels. They are kept confidential by
the Church and are disclosed to an individual only when he or she
is ready for them.

Scientology Training

Training consists of courses of exclusive supervised study of the
writings, lectures and films Mr. Hubbard authored concerning the
Scientology religion. Many courses offer both training in
auditing procedures and an in-depth analysis of Scientology's
religious philosophy.

One must participate in training as well as auditing in order to
achieve total spiritual freedom. Training provides the wisdom and
skill to most effectively better conditions in life across the
dynamics. The need for auditors is great since, unlike
congregational religions, salvation occurs in Scientology only
through the one-on-one relationship between an auditor and the
person receiving the auditing.

SCIENTOLOGY ETHICS AND JUSTICE

Scientology has a system of ethics which is wholly based on
reason--rationality toward the highest level of survival for all
dynamics It involves self-determined application of a series of
prescribed steps to gradiently increase the survival of oneself,
family, group or any activity or part of one's existence.

Scientology also has its own justice system, administered in
accordance with a precise set of ecclesiastical codes, clearly
delineated, broadly published and well -known by Scientologists.
The most severe penalty in a justice proceeding is expulsion from
the Church However, there "e procedures available to an expelled
individual by which he can be restored as a member of the Church
in good standing.

The Scientology justice codes align with the mores and legal
codes of the society. Acts considered criminal by society are
considered criminal by the Church "d by Scientologists.
Scientologists do not tolerate illegal activities of any sort.
Experience has taught that those who seriously violate the laws
of the land "e incapable of maintaining the ethical standards
required to accomplish spiritual advancement.

THE HIERARCHICAL CHURCH OF SCIENTOLOGY

The churches of Scientology that minister to Scientology
parishioners are arranged in a hierarchical ecclesiastical
structure that reflects the gradient nature of the levels of
Scientology religious services. At the lower levels of this
hierarchy, individuals and small church organizations provide
beginning-level auditing and training and, at the upper level,
larger church organizations minister the highest levels of
auditing and training.

Generally, the higher-level organizations minister all of the
services of the organizations beneath them. Spanning all churches
is an ecclesiastical structure that supports, coordinates and
assists the activities of each and every organization, so
Scientology as a whole may achieve its aims.

Various churches within the ecclesiastical hierarchy are housed
in separate corporations that are governed by their own
independent boards of directors and officers. Each corporation is
fully responsible for its own activities, well-being and
compliance with local law.

Field Ministers and Dianetics Counseling Groups At the lowest
level of the Scientology hierarchy are field auditors who are
specially trained individual Scientology ministers who minister
auditing and introductory services. Field Auditors may practice
aloes or with other auditors as part of informal groups called a
"Dianetics Counseling Group." Field auditors perform an important
outreach function for the Scientology religion by introducing
members of the general public to the religion and encouraging
them to continue their auditing and training at a Church of
Scientology.

Field auditors and Dianetics Counseling Groups receive
ecclesiastical guidance from the Church through the International
Hubbard Ecclesiastical League of Pastors ("IHELP"), a California
tax exempt religious corporation. IHELP provides field ministers
with materials, publications and ecclesiastical guidance in the
form of technical and administrative assistance where needed to
ensure the orthodoxy and success of their field ministries.

Scientology Missions

Scientology missions comprise the next level of the
ecclesiastical hierarchy. A mission is a religious nonprofit
church corporation which ministers elementary Dianetics and
Scientology services. All United States missions are qualified
tax exempt organizations.

Missions are a dissemination activity of Scientology that reach
out to those who have not previously come in contact with the
religion. Missions do not have full church status, nor do they
have the authority to train or ordain Scientology ministers. They
are often--but not always--started in areas of the world not
previously introduced to Scientology. There are hundreds of
missions, with seventeen new ones opened in the last two months
alone, located on every continent on Earth When a mission grows
to sufficient size, it usually becomes a Scientology church.

Missions receive ecclesiastical guidance and support from the
Church through Scientology Missions International ("SMI"), a
California religious tax exempt corporation that serves as the
Mother Church for all missions. SMI also has a group exemption
ruling from the IRS covering subordinate missions in the United
States.

SMI's purpose is to propagate and disseminate Scientology by
forming new missions and assisting existing missions to grow. SMI
assists and encourages Scientologists to open missions and to
make Scientology available in remote countries As a result
missions are forming or operating in such diverse countries as
Russia, Hungary, Pakistan, Ghana,, India, Turkey and Malaysia.

Class V Churches or Organizations

Above missions in the Scientology hierarchy are churches of
Scientology. This first echelon of churches provides beginning
and intermediate Dianetics and Scientology training and auditing,
including all religious services provided by missions, and trains
auditors to the level of Class V Graduate Auditor. For this
reason they are known within Scientology as "Class V" churches or
organizations. (Only churches have the authority to train and
ordain Scientology ministers.)

Certain Class V churches are called "Celebrity Centres." They are
open to all parishioners but primarily minister religious
services to artists, sports personalities, government officials
and other professionals in any field, providing a
distraction-free environment where they can pursue auditing and
training.

Class V churches are concerned with the quality of technical
delivery in local missions and groups and among field auditors.
They regularly review the quality of auditing and training
services ministered in their geographical areas and have staff
members whose function is to correct any area of technical
misapplication by intensive restudy of the relevant Scriptures.

All Scientology churches and their ministers provide assistance
for parishioners with marital, familial and other problems and
provide Scientology religious ceremonies, including naming
ceremonies for the newborn, weddings and funerals. They have
weekly Sunday Services and congregational gatherings on Friday
nights, and also sponsor periodic gatherings where parishioners
listen to L. Ron Hubbard's taped lectures.

Class V churches serve as the hub of Scientology within their
religious communities. They organize parishioners into committees
and community outreach activities as covered in more detail
below. They provide a meeting place for Scientologists to engage
in social intercourse with one another and to attend events
celebrating Scientology's religious holidays.

All churches (and missions) of Scientology and their parishioners
at all levels engage in activities which improve survival across
the dynamics. They sponsor and participate in a variety of
volunteer activities to help their communities and countries.

Notable among these is the "Lead the Way to a Drug-Free U.S.A,"
and "Say No to Drugs, Say Yes to Life" public awareness campaigns
in the United States, Canada and Europe. In Italy, Scientologists
gather and dispose of potentially lethal used syringes in public
parks. In many areas Scientologists conduct nightly and weekend
volunteer programs to raise the literacy level of disadvantaged
inner-city children. Environmental projects are also common, such
as planting trees, community clean-up and community efforts to
rid areas of unsightly graffiti. They are also active in charity,
such as food and clothing drives for the needy, toy drives for
poor children at Christmas and shelter for the homeless and
assistance for runaway teenagers.

Volunteer Scientology ministers use their knowledge and auditing
skills to ease the suffering of victims of catastrophe such as
the 1992 Los Angeles riots and Hurricane Andrew in Florida.

Saint Hill Churches and Advanced Organizations

Saint Hill Organizations are centralized churches which
specialize in advanced auditor training. They provide extensive
auditor training facilities to parishioners from their local
community as well as distant towns and countries.

The original Saint Hill organization was located at Mr. Hubbard's
home, Saint Hill Manor, in East Grinstead, Sussex, England. It
was there that Mr. Hubbard delivered the Saint Hill Special
Briefing Course ("SHSBC"), the most extensive auditor course in
all of Scientology. The SHSBC entails a study of the
chronological development of Dianetics and Scientology from its
inception to present time.

When other such organizations were formed in Copenhagen, Denmark,
Los Angeles, California and Sydney, Australia to minister the
SHSBC, they were also named "Saint Hill" organizations.

Advanced Organizations are also located in Los Angeles, East
Grinstead in England, Copenhagen and Sydney. They offer advanced
auditing and training with an emphasis on auditing. This is where
a person progresses through the OT levels, to the completion of
OT Section V. Advanced Organizations also train auditors on the
Class VIII auditor course.

Church of Scientology Flag Service Organization

Church of Scientology Flag Service Organization ("FSO"), in
Clearwater, Florida is a tax exempt religious corporation that
serves as the spiritual headquarters for Scientologists from all
over the world. It delivers the highest levels of religious
training and is the largest single Scientology church in the
world, with well over 750 staff.

The "Flag" in its name refers to its earliest ecclesiastical
origins in 1967 aboard the Flag Ship Apollo--where L. Ron Hubbard
lived and conducted his researches for several years and where
certain upper level services were first ministered.

At FSO, auditors train up to the level of Class XII, the highest
auditor classification in Scientology. The FSO also delivers
Dianetics and Scientology auditing services from elementary
auditing through New OT VII.

As parishioners travel from all over the world to the FSO to
participate in religious services, often for weeks or months, it
maintains a religious retreat which includes living and eating
accommodations for its parishioners so they can concentrate on
their Scientology auditing and studies in a safe,
distraction-free environment.

The FSO has the highest trained and most experienced technical
personnel of any service organization in the world. It also
serves a vital role in the Scientology religion by training and
interning those from lower churches and missions.

Foundation Church of Scientology Flag Ship Service Organization

The highest level of auditing available, New OT VIII, as well as
special Scientology courses unavailable elsewhere, is ministered
only by the Foundation Church of Scientology Flag Ship Service
Organization ("FSSO"), a nonprofit Netherlands Antilles
foundation which has been recognized as tax exempt by the IRS.
FSSO is unique among Scientology churches in that it conducts its
services aboard the Motor Vessel Freewinds, a 7,056 ton, 440 foot
ship based in the Caribbean--which provides an ideal aesthetic
religious retreat where parishioners can devote their full
attention to spiritual advancement at the highest levels of the
Bridge.

Church of Scientology International

Church of Scientology International ("CSI"), a religious tax
exempt California corporation headquartered in Los Angeles,
serves as the Mother Church for the Scientology religion. CSI
also has a group exemption ruling from the IRS covering all
subordinate churches in the United States. It provides the
ecclesiastical guidance to individually care for the large number
of churches and Scientology organizations and groups and provides
the broad planning and direction needed to advance the
propagation of Scientology around the world.

CSI trains and provides training materials for the staff of local
churches, provides tailored religious guidance and programs to
individual churches and sends highly trained CSI personnel to
assist the local churches as needed. CSI also provides broad-
scale dissemination campaigns, defense of the religion and
translates Mr. Hubbard's religious works into the many languages
in which Scientology is practiced.

Within CSI is Golden Era Productions ("Gold"), which produces and
furnishes the Church with a wide variety of dissemination items,
such as films, video tapes, laser discs, booklets, brochures,
posters, still photography, artwork, radio and television spots,
feature-length programs, records and musical sound tracks.

Gold makes many of Mr. Hubbard's nearly 3,000 recorded
Scientology lectures (including transcripts) available to the
religion by mixing, editing and reproducing them on high quality
tape cassettes. Gold also produces E-Meters that are necessary
for practicing the faith.

As Mother Church for the religion, CSI ensures that all churches
and (through SMI) missions of Scientology in the ecclesiastical
hierarchy operate in a coordinated fashion to achieve the broader
aims of Scientology. Each church and mission of Scientology
follows certain uniform practices which are rooted in Scripture
and tradition.

Scientology has adopted a system of fundraising based on specific
requested donations for certain religious services similar to the
fundraising practices of the Jewish, Mormon, Protestant,
Catholic, Zen Buddhist and Hindu religions. Parishioners of
Scientology contribute financially to the support and expansion
of the religion as part of their participation in auditing and
training. These contributions make up almost all of the financial
support the Church receives and are necessary to the very
survival of the religion.

Contribution rates for churches of Scientology are established by
CSI, and are designed to: (1) provide funds for further
dissemination of the technology and growth of the religion as a
whole, (2) assure that the churches and missions that minister to
the public are able to pay their operating expenses and remain
viable and capable of expanding, (3) encourage parishioners to
train as auditors in order to increase the number of people
achieving the spiritual salvation only attainable through
auditing, and (4) make the entirety of Scientology's religious
technology available to the average person.

The planned religious programs and proposed capital expenditures
of the Church far exceed existing Church reserves and virtually
all investments are in the form of operating assets and
facilities used exclusively for religious programs by Church
organizations.

Contributions received by local churches of Scientology from
parishioners are deposited in bank accounts along with their
general operating funds. A portion of these funds is paid by the
various churches of Scientology to CSI, and the remainder--the
majority of each church's receipts--are used for the activities
of that church. CSI uses funds it receives to fund projects and
activities that are of benefit to the entire Church of
Scientology hierarchy. These funds also help support the Church's
social welfare and social reform activities.

Scientologists do not serve on staff for personal financial gain.
CSI as well as all of the church organizations above Class V
churches in the ecclesiastical hierarchy are staffed with members
of the Sea Organization, a Scientology religious order which
derives its name from the fact that it was first formed aboard
ships at sea in the late 1960s. Sea Org members pledge eternal
service to the religion, live communally in church-provided
berthing and eat communally in church-provided dining rooms. They
receive a small weekly allowance, currently $50 per week, and
occasional small bonuses. The salaries of Class V church and
mission staff are similarly modest. None of the Church's funds go
to the benefit of any private person or private interest.

There are many ways one may participate in auditing and training
and other Scientology services without making fixed
contributions.

Churches of Scientology perform charity auditing. Also,
parishioners who are undertaking training in order to become
auditors must audit others as part of their training, and the
majority of that auditing is provided free of any contribution.
In many cases parishioners coaudit each other, and a person can
receive the majority of his own auditing through such coauditing.

Individuals who have joined the staff of the Church receive free
auditing and training as part of fulfilling their obligations
under a staff covenant.

Those who have trained as auditors but who do not serve on the
staff of any Scientology church or mission generally minister
auditing to their friends and family at no charge and are
encouraged to do so by the Church. Scientology auditors also
assist the ill, injured or traumatized on both an individual
basis and as organized by their local Church in times of
widespread need such as local calamity.

Scientology actively seeks new members in order to accomplish its
aims of creating a new civilization. A primary method of
attracting new members is through contact with the general public
by Scientologists. Those who help in this fashion are termed
"Field Staff Members" and receive a fundraising commission on
donations raised for auditing and training which is paid once the
person commences the related religious service.

Scientology churches and missions are open to the general public
and they are invited in to find out about the religion. Churches
hold open houses, give tours, lectures and show introductory
films to anyone curious about Scientology.

A central activity for propagating the Scientology faith is
through dissemination of Mr. Hubbard's books, particularly
Dianetics: the Modern Science of Mental Health. The Church has
found that people who read one of Mr. Hubbard's books often
become interested in learning more about Dianetics and
Scientology spiritual technologies. For this reason the Church
promotes sales of Mr. Hubbard's introductory religious books as
extensively as possible.

The Church makes the entirety of Mr. Hubbard's religious works
(save the small fraction which comprises the confidential
advanced levels described above) available to as many people as
possible by compiling, transcribing, translating and publishing
Mr. Hubbard's written words and lectures on the subjects of
Dianetics and Scientology in many languages. It makes them
available through bookstores maintained in each church and sets
the prices at a level which is affordable to the general public
but which is also sufficient to enable the publishing arms of the
Church to remain operational, replenish stocks and expand to
provide for an ever growing congregation.

Religious Technology Center

Religious Technology Center ("RTC"), a religious tax exempt
California corporation located in Los Angeles, possesses ultimate
ecclesiastical authority over the international hierarchy
concerning the maintenance and standard application of L. Ron
Hubbard's religious technologies.

To help maintain the purity of Scientology religious technology,
many of the identifying words and symbols of the religion, such
as "Scientology," "Dianetics," and the name and initials of L.
Ron Hubbard, have been registered as marks with appropriate
government agencies all over the world.

RTC is not part of the management structure of the Church. Its
purpose is to safeguard the proper use of the religious marks and
technology, to protect the public against unorthodox services,
and to make sure that Dianetics and Scientology remain in good
hands. RTC accomplishes this purpose by registering the marks and
supervising the ministry of religious services under the marks.

The licensing and enforcement of religious marks ensures that
they can be used only with respect to genuine Scientology
religious services. This assures the general public they are
receiving orthodox services under the ultimate supervision of
RTC.

Another important function of RTC is to ensure that church staff
maintain high standards and to bar from church employ any
criminal or unsavory elements.

OTHER ORGANIZATIONS

Publications Organizations

The Church maintains two publishing companies which provide the
written Scriptures to the religion worldwide and also provide
introductory texts to commercial outlets as part of the Church's
overall dissemination program. Bridge Publications in Los Angeles
publishes Mr. Hubbard's works for the United States and Canada
(and perhaps for the entire Western hemisphere in the future) and
New Era Publications in Denmark publishes them for the rest of
the world. New Era also has a number of subsidiary publishing
arms to provide the religious works. to various specific
countries. The IRS has recognized both companies as tax exempt.

Church of Spiritual Technology

Church of Spiritual Technology ("CST"), a California tax exempt
religious corporation, is the most unique church of Scientology.
It is not part of the Church hierarchy and does not participate
in its day-to-day affairs. CST was formed in 1982 to serve as the
recipient of the bulk of L. Ron Hubbard's estate, including all
of his valuable intellectual properties--his life's work--for the
benefit of the Scientology religion.

CST's mission is to protect and ensure the survival of the
religion for all future ages by preserving the religious
materials of L. Ron Hubbard in their pure, unaltered form against
any conceivable catastrophe in order that future generations,
even wandering tribes of savages thousands of years from now,
will have the Scripture to resurrect the religion.

CST accomplishes this purpose by recording the Scripture on
imperishable mediums. It has a substantial and ongoing program to
research and utilize the most durable, state-of-the-art methods
for recording and preserving the Scripture--including etchings on
stainless steel plates permanently stored in specially
constructed titanium containers.

International Association of Scientologists

The International Association of Scientologists ("IAS") is a
membership organization open to all Scientologists from all
nations. The IAS provides support to churches of Scientology and
IAS members engaged in activities which assist the expansion of
Scientology and is also a unifying force which enables
Scientologists to respond to and counter threats to freedom of
religion in any corner of the world.

The founders of IAS included in its constitution provisions that
the IAS would take no action which would subject it to the
jurisdiction of any country which tolerates and/or engages in the
oppression of any religion or of mankind. Thus, the IAS is
constituted as an unincorporated association of individual
Scientologists from around the world. It does not participate in
management or church affairs and is not part of the
ecclesiastical hierarchy. The IRS has recognized the IAS as tax
exempt.

World Institute of Scientology Enterprises and Hubbard College of
Administration

World Institute of Scientology Enterprises ("WISE") is a
nonprofit, non-exempt membership organization. It is comprised of
businesspeople and professionals in many fields who recognize
that the principles and technology of third dynamic (group)
organization and administration developed by Mr. Hubbard for use
in churches of Scientology have a broad application to any group.
WISE members share a common goal of improving both their own
organizations and society at large through the application of
Scientology administrative and ethics technologies. WISE also
sponsors local Charter Committees, which assist other members to
quickly and equitably settle business disputes utilizing
Scientology ethics and justice principles and procedures.

Hubbard College of Administration ("HCA") was established by WISE
as a tax exempt educational organization to provide instruction
in the theories and application of Mr. Hubbard's administrative
technology to the general public. It was formed in 1991 as a
separate organization to meet the growing demand for the
administrative technology. There are currently nine HCAs in the
United States and abroad. HCA has a group determination letter
ruling from the IRS which provides tax exempt status to
subordinate HCAs in the United States.

Association for Better Living and Education

The bulk of the Church's secular social betterment programs are
carried out under the supervision and direction of a California
tax exempt public benefit corporation created for this purpose,
Association for Better Living and Education ("ABLE"). ABLE
assists its existing social betterment groups and activities by
providing managerial direction and programs, sending teams of
troubleshooters to assist them with difficulties, providing
technical materials and through fundraising. ABLE also encourages
and supports the establishment of new social betterment groups.

The Church and its parishioners financially support ABLE and its
social betterment groups. ABLE and its related organizations do
not contribute to the support of CSI, RTC or any church or
mission of Scientology.

Over time the technologies utilized by ABLE have developed into
four general social betterment programs, each addressing a
specific area of current social concern: Narconon, a drug
rehabilitation program; Applied Scholastics, an educational
program; Criminon, a criminal rehabilitation program; and a
program for improving public morality based on a nonreligious
moral code called "The Way To Happiness."

Narconon

Narconon--meaning "non-narcosis" or "no-drugs" --operates in 34
locations in various countries including the United States,
Canada, Spain, Italy, Switzerland, France, Germany, Holland,
Sweden, Denmark and England. A Narconon center is forming in
Russia. Narconon International is a California tax exempt public
benefit corporation which has a group exemption ruling from the
IRS covering subordinate Narconon centers in the United States.
It provides a highly effective drug-free withdrawal,
detoxification and rehabilitation program utilizing Mr. Hubbard's
technologies. In several countries, Narconon is officially
recognized as the most effective drug rehabilitation program with
almost 80% of its graduates still off drugs after two years and
no instances of drug related crimes or drug dealing.

As part of its program, Narconon utilizes a secular adaptation of
the religion's "Purification Rundown" which Mr. Hubbard developed
when he found that drugs, chemicals and other toxins lodge in the
fatty tissues of the body and can hinder one's mental and
spiritual well-being and block advancement in one's auditing if
they remain in place. The Purification Rundown is a tightly
supervised regimen of exercise, sauna sweat-out, nutrition
(including vitamins, minerals and oil) and a properly ordered
schedule with sufficient rest that is used to rid the body of
these hostile biochemical substances. This regimen is also
effective in treating drug addiction and is called the "New Life
Detoxification Procedure" in Narconon centers.

Narconon started as a grassroots movement in the mid-1960s when a
prisoner in the Arizona State Penitentiary utilized the
principles expounded in one of Mr. Hubbard's books to solve his
own drug problem as well as the drug problems of many of his
fellow inmates. Narconon also engages in extensive public
education campaigns to alert the general public, especially
school children, to the dangers of drug abuse. Currently there
are plans to establish a Narconon center near each of the 100
largest cities in the world.

Applied Scholastics

Applied Scholastics Inc. is a California tax exempt public
benefit corporation which has a group exemption determination
letter from the IRS covering subordinate schools. It has the
responsibility for furthering the application of Mr. Hubbard's
educational technology throughout society as a whole. This
technology consists of breakthroughs on the subject of study and
new principles of learning that Mr. Hubbard developed into a
methodology for grasping any subject. Its effectiveness has been
well documented.

The study technology has been translated into 12 different
languages and is in use in hundreds of schools and by teachers
and tutors in the United States, Canada, Russia, China, Pakistan,
Australia, South Africa, Latin America and much of Europe. In
South Africa alone, over 2 million students have been trained in
this technology.

Criminon

Criminon (meaning "no crime") is a volunteer social betterment
program currently operating in 203 prisons and penal
institutions, primarily in the United States. It utilizes Mr.
Hubbard's technologies to rehabilitate convicts, instilling a
sense of self esteem and the knowledge and skills to succeed in
life. The effectiveness of this program is evident in an
independent study which showed only 2 percent recidivism in a
control Criminon group versus the usual 80 percent recidivism
amongst the general prison population.

The Way to Happiness Foundation

The Way to Happiness Foundation is a tax exempt California public
benefit corporation which functions to raise funds to support the
publication and distribution of The Way to Happiness booklet and
its use in social betterment programs around the world.

The Way to Happiness is a common sense moral code written by Mr.
Hubbard, which appeals to reason and which can be applied by
anyone, regardless of race, creed, nationality or ethnic origins.
It advises that one live by 21 precepts, such as "Take Care of
Yourself," "Set a Good Example," "Don't Do Anything Illegal" and
"Be Worthy of Trust." It has a calming and civilizing influence
wherever it is used. To date over 47 million copies have been
distributed in 40 countries and 17 languages. It has been
reprinted in several major newspapers and several law enforcement
agencies are utilizing it. Thousands of schools hold student
contests on the application of selected precepts. In one year
alone The Way to Happiness received 321 major recognitions.

SOCIAL REFORM

Citizens Commission on Human Rights

Scientology is apolitical and does not advocate any particular
system of government or political party or philosophy. However,
the Church and its parishioners are notably active advocates in
the field of human rights and are naturally opposed to those who
harm the innocent and the weak or abuse their power. This is
evident in the Church's militant stand on drugs and drug abuse.
It is also evident in Scientology's well-known fight against
brutal psychiatric practices such as lobotomies, electric shock
and the use of destructive psychotropic drugs.

In 1969, in response to Mr. Hubbard's declaration that it was the
Scientologist's duty "to expose and help abolish any and all
physically damaging practices in the field of mental health," the
Church formed the Citizens Commission on Human Rights ("CCHR").
CCHR chapters have been established in major cities in more than
two dozen countries. For over 24 years, CCHRs have successfully
exposed psychiatric atrocities, fraud in psychiatric hospitals,
inhumane conditions in mental institutions and have been
instrumental in passing legislation protecting civil rights of
mental patients. CCHR is a California tax exempt public benefit
corporation which has a group exemption ruling from the IRS
covering subordinate CCHR chapters in the United States.

National Commission on Law Enforcement and Social Justice

National Commission on Law Enforcement and Social Justice
("NCLE") is a recently formed California public benefit tax
exempt corporation that operates exclusively for the purpose of
guarding against and correcting abuses resulting from corruption
in law enforcement and other governmental agencies that violate
the United States Constitution or the Universal Declaration of
Human Rights.

CONCLUSION

ALL OF THE ACTIVITIES OF THE CHURCHES OF Scientology align with
the goals of freeing man from spiritual bondage and creating a
new civilization without insanity, without criminals and without
war, where the able can prosper and man is free to rise to
greater heights, as set forth by Mr. Hubbard during the very
beginnings of the religion.

Today Scientology is the fastest growing religion on earth. In
the past decade it grew from 328 to 1,125 Scientology churches,
missions and groups.

The above provides a brief overview of the Scientology religion.
The axioms, doctrines, tenets, rituals, practices, activities,
history, ecclesiastical and corporate hierarchy of the
Scientology religion are described in detail in WHAT IS
SCIENTOLOGY?, an 833 page encyclopedic book which serves as the
definitive reference work on the religion.

WHAT IS SCIENTOLOGY? is generally made available to public
officials and all government agencies free of charge upon
request. Requests for this book should be directed to:

The Office of the President,
Church of Scientology International,
6331 Hollywood Boulevard, Suite 1200
Los Angeles, California 90028.

Keith Henson

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to

My goodness, this is what the IRS paid the postage to send to how many
countries? Keith Henson

Ex Mudder

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to

In article <tC$zlhVV9...@z-news.usma.edu>, djl...@arscc.org (Deputy
Janitor) wrote:

> like the religion's Founder, current Church leaders have
>always been law-abiding and have never been implicated in or
>charged with any violation of the law.

Uhh...
An agency of the US federal government is mailing this out?
I think that deserves a picket. Just as soon as I recover from
surgery.


Rob Clark

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to

On Sun, 22 Mar 1998 15:39:42 GMT, hkhe...@netcom.com (Keith Henson)
wrote:

>My goodness, this is what the IRS paid the postage to send to how many
>countries? Keith Henson

such an action by a government body constitutes a clear violation of
the establishment clause of the first amendment.

on what ground could such activity be tortious or criminal, and does
anyone know what the process is for filing constitutional challenges
to behavior of government bodies not directly based on any law, but on
a secret settlement with a cult that in exchange for not suing them
any more, the cult would receive free statements from the IRS to
powers domestic and foreign, unconstitutionally declaring them a
religion?

who would have standing to challenge such an action?

rob

Tom Klemesrud

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to

I have written to Iowa Senator Charles E. Grassley and cc'ed
Iowa Senator Tom Harkin, asking for a full Congressional
Investigation of the unconstitutional IRS mail-out; and,
the irregular--if not illegal--secret backroom agreement
the IRS struck with the cult in 1993, described at--
http://www.xenu.net/archive/IRS

Tom Klemesrud, Publisher
_The Thompson Courier & Rake Register_
Thompson, Iowa 50478

Ron Newman

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to

In article <35155489...@news.mindspring.com>, xe...@mindspring.com (Rob
Clark) wrote:

> such an action by a government body constitutes a clear violation of
> the establishment clause of the first amendment.
>
> on what ground could such activity be tortious or criminal, and does
> anyone know what the process is for filing constitutional challenges
> to behavior of government bodies not directly based on any law, but on
> a secret settlement with a cult that in exchange for not suing them
> any more, the cult would receive free statements from the IRS to
> powers domestic and foreign, unconstitutionally declaring them a
> religion?
>
> who would have standing to challenge such an action?

Other religions, maybe?

--
Ron Newman rne...@thecia.net
http://www2.thecia.net/users/rnewman/

Gregg Hagglund

unread,
Mar 22, 1998, 3:00:00 AM3/22/98
to


>In article <tC$zlhVV9...@z-news.usma.edu>, djl...@arscc.org (Deputy
>Janitor) wrote:
>

>> like the religion's Founder, current Church leaders have
>>always been law-abiding and have never been implicated in or
>>charged with any violation of the law.
>

Never?

What of the Criminal Conviction in Canada and in Greece
and the pending charges against Heber in Spain?

Care to restate?


<<<oo{ At Constant Cause Over the toronto org.}oo>>>
oo>>>{ And sentenced to Death for this SP Act. }<<<oo

["You know, people die if they criticize scientology -
I should take care if I were you."
-Marcus Nyman, OSA (former GO), $cio-org, Stockholm, Sweden.]

Gregg Hagglund SP5
http://www.cgocable.net/~elrond
--
" I'm sure it's obvious to all who read my stuff, that I have
serious problems when it comes to being able to communicate."
- -RonsAmigo, Official OSA Shill on ARS


Download the latest Xemu Flyer:
http://www.cgocable.net/~elrond/2-1ZipArch.html

Conner

unread,
Mar 23, 1998, 3:00:00 AM3/23/98
to

On Sun, 22 Mar 1998 15:43:28 -0500, in message
<rnewman-ya0240800...@enews.newsguy.com>, rne...@thecia.net
(Ron Newman) wrote:

i think any citizen or group of citizens might have standing.
their civil rights, namely that their government
will make no law respecting an establishment of religion,
have been infringed.

i am investigating (not as zealously as i might, to be sure)
filing a suit against the US and the IRS, requiring them to
abrogate the secret agreement, and to establish tax
deferment soley on the basis of adherence to legal
standards.


-- see...@ix.netcom.com (Conner)
Note: the header address is wrong!
Friends of Dennis Erlich Club (www.netcom.com/~seekon/friends.html)

David Gerard

unread,
Mar 24, 1998, 3:00:00 AM3/24/98
to

On Sun, 22 Mar 1998 15:39:42 GMT, hkhe...@netcom.com (Keith Henson) wrote:

:My goodness, this is what the IRS paid the postage to send to how many
:countries? Keith Henson


This is the same thing I (and I presume others) received in email a couple
of months ago. (I'm amazed it's taken this long for someone to post it.) No
idea on its veracity, or if this ... thing ... is what the IRS mailed out.


--
http://thingy.apana.org.au/~fun/ AGSF Unit 0|4 http://suburbia.net/~fun/
Stop JUNK EMAIL Boycott AMAZON.COM http://mickc.home.mindspring.com/index1.htm
"When the www.xenu.net banner was unfurled in front of the "American Saint Hill
Organization" doors in LA on LRH's birthday on LRH Way on March 14, 1998 at
2:38 p.m., I felt *that* marked the point at which the net firmly asserted its
right to be heard in lawful criticism." - Grady Ward on kicking $cientology's butt

CillyPuddi

unread,
Mar 25, 1998, 3:00:00 AM3/25/98
to
Clark) writes:

>
>>My goodness, this is what the IRS paid the postage to send to how many
>>countries? Keith Henson
>

>such an action by a government body constitutes a clear violation of
>the establishment clause of the first amendment.
>
>on what ground could such activity be tortious or criminal, and does
>anyone know what the process is for filing constitutional challenges
>to behavior of government bodies not directly based on any law, but on
>a secret settlement with a cult that in exchange for not suing them
>any more, the cult would receive free statements from the IRS to
>powers domestic and foreign, unconstitutionally declaring them a
>religion?
>
>who would have standing to challenge such an action?
>

>rob
>
>

Would you believe the Government? I am not joking.

______
The Pud
What ever else you do in this life: ask before you answer; look before you
discover and beyond all else question before you begin.

In Xenu we trust.

Chris Owen

unread,
Mar 25, 1998, 3:00:00 AM3/25/98
to

In article <352863b2...@thingy.apana.org.au>, David Gerard
<f...@thingy.apana.org.au> writes

>On Sun, 22 Mar 1998 15:39:42 GMT, hkhe...@netcom.com (Keith Henson) wrote:
>
>:My goodness, this is what the IRS paid the postage to send to how many
>:countries? Keith Henson
>
>

>This is the same thing I (and I presume others) received in email a couple
>of months ago. (I'm amazed it's taken this long for someone to post it.) No
>idea on its veracity, or if this ... thing ... is what the IRS mailed out.

I'm certain that it is. The IRS' covering letter is webbed at
http://wpxx02.toxi.uni-wuerzburg.de/~cowen/irsletter.html - it refers
specifically to "the enclosed 'Description of the Scientology Religion'"
(the same title as the document posted here).

--
| Chris Owen - chr...@lutefisk.demon.co.uk |
|---------------------------------------------------------------|
| NEW! - WORLD'S BIGGEST SINCLAIR WEB ARCHIVE: |
| http://www.nvg.unit.no/sinclair |
| OFFLINE VERSION: http://www.nvg.unit.no/sinclair/plansinc.zip |

Ron Newman

unread,
Mar 27, 1998, 3:00:00 AM3/27/98
to

In article <rI44wAA2...@lutefisk.demon.co.uk>, Chris Owen
<chr...@lutefisk.demon.co.uk> wrote:

> >:My goodness, this is what the IRS paid the postage to send to how many
> >:countries? Keith Henson
> >
> >
> >This is the same thing I (and I presume others) received in email a couple
> >of months ago. (I'm amazed it's taken this long for someone to post it.) No
> >idea on its veracity, or if this ... thing ... is what the IRS mailed out.
>
> I'm certain that it is. The IRS' covering letter is webbed at
> http://wpxx02.toxi.uni-wuerzburg.de/~cowen/irsletter.html - it refers
> specifically to "the enclosed 'Description of the Scientology Religion'"
> (the same title as the document posted here).

As you may know, the Boston CoS is distributing a 24-page pamphlet
attacking the Boston Herald. On page 16 of that pamphlet is the
following advertisement:

---- Begin advertisement ----

A Description of the Scientology Religion

The Church of Scientology International has compiled and released
an informative publication entitled _A Description of the Scientology
Religion_.

This 90-page publication contains an explanation of the factual background
from which Scientology emerged, and provides the reader with a detailed
yet easily comprehensible explanation of the Scientology religion and its
application to life. More than 40 full-color photos and illustrations to
aid the reader.

For a free copy of this booklet, please write to the Church of Scientology
of Boston, 448 Beacon Street, Boston Massachusetts 02115 or call
(617) 266-9500.

If you're on the Net, you can read the booklet at:
http://www.scientology.org/

---- End of advertisement ----

I looked for but couldn't find this "booklet" on the web site.
Anyone else know where it might be?

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