The Religious Technology Center (RTC) is an American non-profit corporation[2][1] that was founded in 1982 by the Church of Scientology to control and oversee the use of all of the trademarks, symbols and texts of Scientology and Dianetics. Although RTC controls their use, those works are owned by another corporation, the Church of Spiritual Technology which is doing business as L. Ron Hubbard Library, registered in Los Angeles County, California.[3][4]
While exercising authority over the use of all Dianetics and Scientology materials, RTC claims that it is not involved in the day-to-day management of the Church of Scientology; that role is assigned to a separate corporation, the Church of Scientology International (CSI). According to the RTC website, "RTC stands apart as an external body which protects the Scientology religion and acts as the final arbiter of orthodoxy" and its stated purpose is "to protect the public from misapplication of the technology and to see that the religious technologies of Dianetics and Scientology remain in proper hands and are properly ministered".[5]
Since 1987, David Miscavige has served as the organization's chairman of the board.[6]
In a 1993 memorandum by the Church of Scientology International, the following information was provided to the Internal Revenue Service with regards to RTC's role and functions, its personnel and its income:[7]
"[...] RTC [...] owns the Scientology religious marks and advanced technology. It licenses the marks to CSI for sublicense to subordinate churches and directly licenses the advanced technology to appropriate churches. Through this structure RTC assures that practice of the Scientology religion within the ecclesiastical hierarchy under CSI's authority as Mother Church remains strictly orthodox, in accordance with the Scientology Scriptures. This church has a staff of approximately 50 individuals and an annual budget of approximately $ 6.6 million, based on its annual disbursements for the most recent year for which financial statements are available. [...]"
The RTC guarantees the "purity and workability of Scientology so far into the future", thus engaging in programs to “restore, preserve, maintain and keep uncorrupted” the church's "religious technology", according to Scientology spokesman Eric Roux.[8][9]
Corporate information
Offices of the Religious Technology Center in Los Angeles
RTC was incorporated on January 1, 1982, in Los Angeles, California, by Terri Gamboa, David Mayo, Norman Starkey, Phoebe Mauerer, Lyman Spurlock, Julia Watson, and David Miscavige.[10] Six months later, on June 15, 1982, the Articles of Incorporation were restated.[11] On April 8, 1986, they were amended in order to clarify the disposition of RTC's assets upon the dissolution of the corporation.[12]
At present the official address of RTC is 1710 Ivar Avenue, Suite 1100, Los Angeles 90028, in the Hollywood Guaranty Building, while its main offices are on a big estate complex at 19625 Highway 79, Gilman Hot Springs 92383, California, as it was stated in a supporting document of Scientology's tax-exempt application to the IRS during the years 1992/1993.[13]
On September 21, 1993, the following individuals held corporate positions at RTC: The Board of Trustees was composed of David Miscavige, Gregory Wilhere, and Norman Starkey. The members of RTC's Board of Directors were at that time Mark Rathbun, Warren McShane, and David Miscavige. RTC's President was Mark Rathbun, its Secretary Warren McShane, and its Treasurer Barbara Griffin.[14]
As of February 5, 2001 RTC's corporate officers were Warren McShane (Chief Executive Officer/President), Laurisse Stuckenbrock (Secretary), and Barbara Griffin (Chief Financial Officer/Treasurer).[15]
As of March 14, 2008, RTC's official agent has been the attorney Sherman D. Lenske from the law firm Lenske, Lenske & Abramson ALC, Warner Atrium, 6400 Canoga Avenue, Suite 315, Woodland Hills 91367-2491.[16]
On August 19, 1993, RTC filed an application for tax exemption under section 501(c)(3) of the Internal Revenue Code.[17] In the same year the Internal Revenue Service granted RTC's request for exemption.[2]
The granting of tax exemption to RTC and other Scientology corporations was preceded by years of continuous litigation between the IRS and the various entities of Scientology. According to former high-ranking executives, the Scientology organization had launched about 200 lawsuits against the IRS until 1991. During the same time, individual parishioners of Scientology had initiated 2,300 claims against the agency, challenging the denial of tax deduction for their services at Scientology organizations. Late 1991, the dispute over Scientology's tax-exempt status began to resolve through high-level meetings between David Miscavige and the then Commissioner of the IRS, Fred Goldberg, who encouraged a final resolution of the legal battle.[18]
Inter-corporate licenses
The Religious Technology Center (RTC) is the owner of certain trademarks and service marks. These marks and its related intellectual property form the "Dianetics spiritual healing technology" and the "Scientology applied religious technology".[19]
Scientology organizations, like "Churches", "Celebrity Centres" or "Missions", derive their income from the worldwide sales of this "technology" in form of courses, books, etc. to their members or to the general public. The organizations receive the right to sell the "technology" through license agreements with RTC as license holder and/or the Church of Scientology International (CSI) as a sub-licensor. RTC and CSI in return derive their corporative income through the license fees, which in turn are obtained through those agreements. The licensing and its related actions are major corporate activities of the various Scientology-organizations.[20]
Church of Spiritual Technology (CST)
Shortly after its inception on January 1, 1982, RTC received on May 16, 1982 "the ownership, supervision and control" of the trademarks and service marks identifying "Scientology applied religious philosophy" and "Dianetics spiritual healing technology" by the originator and founder of Scientology, L. Ron Hubbard through an "assignment agreement".[21] This agreement was subject to an additional "Option Agreement" between Hubbard, RTC and another Scientology corporation, the Church of Spiritual Technology (CST). In two "Option Agreements" from May 1982, Hubbard granted CST the right to purchase at any time from RTC the "Marks", the "Advanced Technology" and all the rights to them for the sum of $100.[22][23] Parallel and similar-sounding agreements between Hubbard, RTC and CST were created during that period concerning the "Advanced Technology", which consists of unpublished derivates of Scientology's confidential "Advanced technology" (OT Levels).[24][25] Under these agreements RTC is to turn over 90% of its net income to CST. A document from 1991, reflecting the "financial money flows" of RTC during the year 1989, showed a turnover of 59% of RTC's net income towards CST.[26]
Church of Scientology International (CSI)
RTC and Church of Scientology International (CSI) entered a license agreement on May 18, 1982, granting CSI, the new "Mother Church of Scientology", the right to use and sub-license certain of the trademarks and service marks. In return for the grant of the marks, the agreement gave RTC practically an unlimited corporate control not only over the activities of CSI but also over every organization that is a sub-licensee of CSI.[20]
In particular the agreement stated:
RTC shall have the right to monitor all operations of CSI and its related organizations, inspect all books, records and facilities, pertaining to use of the Marks and receive sample specimens and summaries of literature, publications and products using the marks, [...] RTC may, if it ever deems it necessary or advisable, send a corrective mission to any organization authorized the Marks to correct any deviation from the standards, specifications or guidelines of this Agreement, [...]
Additionally RTC and CSI signed on January 1, 1982, an "Organizational Covenant" granting CSI the right to deliver the "Advanced Technology" to its staff members.[27]
Church of Scientology Western United States (CoSWUS)
RTC and Church of Scientology Western United States (CoSWUS) entered on May 23, 1985, an organizational covenant granting CoSWUS the right to sell and deliver the "Advanced Technology" to its public members while guaranteeing weekly payments of 6% of the monetary value of the "Advanced Technology"-services that are being delivered to the public from CoSWUS towards RTC.[28]
Church of Scientology Flag Service Organization (FSO)
RTC has entered over the years similar organizational covenants/license agreements with all the other "Advanced Organizations" (AOs) within the Scientology network. As all the AO's are integrated within a corporation, these agreements are formulated between RTC and these corporations, such as "Church of Scientology Flag Ship Service Organization, Inc." from Netherlands Antilles,[30] the "Church of Scientology Religious Education College, Inc." from East Grinstead, England,[31] the "Church of Scientology, Inc." from Sydney, Australia[32] and with "Church of Scientology Advanced Organization Saint Hill Europe & Africa" (AOSH EU).[33]
RTC has registered its service marks and trademarks in various countries all over the world. Due to certain legal restrictions for religious corporations in certain countries, RTC founded the corporation "Inspector General Network, Inc." (IGN) on June 7, 1985, which functions as a "secular" representative for RTC in those countries.[34] In 1985 RTC entered with IGN a so-called "Reversion and Reservation Agreement", which regulated the rights and obligations with regards to the Scientology and Dianetics trademarks of the "secular" organizations IGN and "World Institute of Scientology Enterprises, Inc." (WISE Inc.), a dormant Delaware corporation.[35]
Control of other corporations
At the time of RTC's 1993 filing for tax exemption, RTC controlled four other corporations:[17]
Inspector General Network" (IGN)
IGN has served as legal representative for RTC and secular registered owner of RTC's trade and service marks "in countries where contracts by religious corporations are not enforced". All corporate positions of IGN were held by members of RTC.
WISE, Inc.
At the time of Scientology's application for tax exemption, WISE, Inc. has been a dormant corporation from Delaware. It had the same functions as IGN, prior to IGN's incorporation in 1985.
RTC Australia
RTC Australia was incorporated in 1986 as a regional office for RTC in Australia. It is a dormant corporation and has obtained tax exempt status.
Inspector General Network International AB" (IGN Int
IGN was incorporated in 1992 in Sweden. The organization was founded to registerScientology's trademarks and service marks as a nominee for RTC in countries, such as Libya or Iran "that do not recognize and will not do business with any United States entity".
Organizational structure and management
RTC stands hierarchically at the top of the Church of Scientology network. It has regulatory, corporate and ecclesiastical power over the policy and activities of all other Scientology management units, corporations, churches, missions and other organizations - with the only exception being the Church of Spiritual Technology. The position of RTC is notably visible in a drawing titled "The Command Channels of Scientology", which the Church of Scientology International (CSI) and RTC provided to the IRS in their application for tax-exempt status. The Church of Spiritual Technology has not been included in this application.[36]
In its application for tax exemption, RTC described the internal structure of the organization as follows:[17]
"[...] RTC's daily activities are carried out by a staff of 54 highly-trained individuals who function in their positions within the overall ecclesiastical hierarchy of the Scientology religion. Through receipt of reports and direct inspections, RTC ensures that those utilizing the marks are ministering orthodox Scientology religious services. [...]"
"[...] The senior ecclesiastical position in RTC is held by David Miscavige, who continues to serve as Chairman of the Board RTC and also as Inspector General. There are also several Deputy Inspector Generals who assist in the performance of RTC's
religious functions. There is a Deputy Inspector General who functions as Chairman of the Board RTC's second in command and sees to the day to day functioning of the organization. There is a Deputy Inspector General who oversees internal matters in RTC
and another who is in charge of RTC's religious programs."
"The religious mission of RTC, protecting the orthodoxy of the technologies of Dianetics and Scientology, is carried out by two ecclesiastical divisions within RTC as described below. There is now one Inspectorate division which consists of four departments. The Department of Data receives reports and collects information from other organizations and Scientologists and collates, analyzes and distributes the information to all other departments that require it.
"The Department of Trademark Registration, Maintenance and Enforcement gets the religious marks of Dianetics and Scientology legally registered and sees to it that all users of the marks are properly licensed. It also investigates and, where necessary, prosecutes legal infringements of the marks."
"The Department of Technical Policing inspects application of the Scientology Scriptures pertaining to the ministry of religious services by licensees and corrects misapplication where it is found."
"The Department of Organization Policing inspects the application of Scientology Scriptures as it pertains to governance of the ecclesiastical hierarchy and corrects misapplication where it is found."
"Authorization, Verification and Correction International ('AVC INT') is a division within RTC which is responsible for authorizing and verifying that the ecclesiastical programs, evaluations, strategies, promotional materials and issues as authored by CSI are in accordance with Scripture. [...]"
As previously mentioned, RTC is currently led by the "chairman of the board (of directors)" David Miscavige, who has held this position since 1987. Miscavige has been in leading positions within the Scientology management since the early 1980s. Prior to being in his current position, Miscavige had been a member of the Commodore's Messenger Organization and had been instrumental in the internal purge of the Guardian's Office, the former intelligence service and legal defense unit of the Scientology network. In 1982 he became the chief executive officer and later the chairman of the board of the for-profit corporation Author Services Inc. (ASI). Miscavige stayed on this position until 1987.[37]
About the role and the position of the RTC within the structure of the Scientology network, David Miscavige declared in 1994:[38]
"[...] Since March of 1987, I have been Chairman of the Board of Religious Technology Center [...]. RTC is not part of Church management, nor is it involved in the daily affairs of various Church of Scientology organizations or missions. RTC ensures that the trademarks of Dianetics and Scientology, and the technology they represent, are properly used around the world.
[...] 8 . RTC was formed with the specific purpose of seeing that the religion of Scientology was kept pure and true to the source materials of the religion. In fact, a major reason for its formation was to have such a Church organization that performed these functions in a capacity entirely separate from the actual management of the various Churches and Missions of Scientology. Not only is RTC not involved in the management of the international hierarchy of Scientology churches, but its very existence and performance of its true functions depends on the fact that it is not part of Church management. The authority of the Religious Technology Center stems from the ownership of the trademarks of Dianetics and Scientology.
[...] 11. Neither RTC nor I has any corporate authority over any Scientology church, including CSI. CSI is the Mother Church of the Scientology religion and has been since its inception in 1981. As such, CSI is responsible for the activities commensurate with such a role, including the ecclesiastical management of Churches, dissemination and propagation of the faith and defense of its activities, including external and legal affairs. [...]"
Such representations stand in stark contrast to declarations of high-level ex-scientologists, who have worked in the Scientology management. Former CSI security officer Andre Tabayoyon and former RTC second-in-command Jesse Prince have stated in affidavits and declarations that RTC and its chairman David Miscavige maintain de facto control of the entire Scientology network, including the Church of Scientology International.[39]
Within that context, André Tabayoyon stated in a 1994 declaration the following about Miscavige's exertion of power as Chairman of the Board and ultimate head of the global Scientology network:[40]
"[...] 59. I have personal knowledge that Miscavige issues oral and written orders and instructions to Scientologists irrespective of either ecclesiastical lines of authority or corporate lines of is authority or demarcation. Miscavige uses this omnipotent authority to exercise personal control over any and all Scientology organizations whenever he elects to do so. I observed that in running the various Scientology organizations, Miscavige constantly crosses all corporate and ecclesiastical command lines without regard to the fact that there are numerous Scientology related corporations of which he is neither an employee, officer nor director. He does not have to be to control any Scientology organization. He is above all Scientology organizations as the ecclesiastical head of Scientology, COB RTC and Commander of the Sea Org. In this capacity, Miscavige acts as the managing agent of each Scientology organization."
"[...] 61. I personally observed Miscavige take over this position of ultimate power over all of Scientology after Hubbard died. I observed Miscavige when he was COB RTC ordering into Golden Era Studios ('Gold'), a CSI division, and ordering into the Commodore's Messenger Organization International ('CMO Int'), another CSI division planetary dissemination organization, etc. Both of these Sea Org units are corporately part of CSI. RTC, CMO Int and Gold are all located at a large compound north of Hemet, California called Gilman Hot Springs. It is called Gold. As I learned, the Scientology corporate structure was only for the benefit of the outside 'wog' world. It didn't have any bearing on how Scientology operated."
"62. When Hubbard was alive it was common knowledge and I also observed it personally that he was in direct control, via Miscavige and Pat Broeker, of CMO Int and Gold, and the rest of Scientology. After Hubbard died[,] Miscavige ousted Pat Broeker and Vicki Aznaran, who were then in control of Scientology. After that, it was my experience that Miscavige had complete control over Scientology just as Hubbard had when he was alive. Miscavige took over Hubbard's place as managing agent of all Scientology organizations. [...]"
Mark ("Marty") Rathbun, David Miscavige and Warren McShane, Deputy Inspector General for Legal Affairs formed for several years the above-mentioned "Board of Directors RTC".[41] As of March 2008, all references to both Rathbun and McShane have disappeared from the RTC website, and their names or pictures have also been removed from other official Scientology websites. Though Miscavige is still listed as chairman of the board, no other board members are acknowledged.[42]
Within the executive branch of RTC existed at least until 2001 the position of "Inspector General RTC", which had been held by Mark Rathbun. This network spanned from RTC headquarters in Gilman Hot Springs, California to all of the "Advanced Organizations" in Los Angeles, Clearwater, East Grinstead, Copenhagen and Sidney, where RTC has maintained offices.[41]
In an internal newsletter, "Keeping Scientology Working", RTC stated the following about the purpose and duties of the "Inspector General Network":[43]
"These Deputy Inspector Generals head the entire IG Network, which locates and handles internal and external infiltration and suppression, legally protects and safeguards the trademarks and technology of the religion of Scientology, and sees that management, orgs and missions and their application of tech and policy remain standard and true to LRH's writings."
While RTC has a dominant role over the "mother church", CSI and its subordinate organizations, the relationship to the Church of Spiritual Technology (CST) is unclear. While the above-mentioned "assignment agreement" with L. Ron Hubbard on May 10, 1982, granted CST corporative authority over RTC with respect to Scientology's trademarks and service marks, there is no sign that CST ever executed any internal, "ecclesiastical" authority over RTC. In fact, the U.S. Claims Court noted in its opinion in a tax case, which involved CST in 1992:[44]
"CST claims that it does not and will not monitor RTC's use of the religious marks and technology. CST explains that there is no need to do so because any unorthodox use would be immediately obvious. Regardless of how it arrived at the conclusion, however, the point is that one of its obligations is to prevent misuse of the marks and technology. CST's present confidence in RTC has no significance. If CST ignored that element of its charter, one of the assumptions built into LRH's gift would be missing. Monitoring for a misuse by RTC is a form of ongoing oversight. The decision to exercise the option is an ecclesiastical one which would not be readily susceptible to judicial review."
Litigation
Since its inception in 1982, RTC has been involved in various lawsuits in both state and federal courts. The majority of the cases initiated by RTC contend unauthorized use of Scientology's copyrights, service marks, or trademarks. Critics of Scientology contend that a great number of these lawsuits have been launched in order "to silence critics".[45] The courts have agreed in some cases; in RTC v. Lerma Judge Leonie Brinkema found that the RTC's lawsuit was intended to pursue the "broader motivation" of "the stifling of criticism and dissent of the religious practices of Scientology and the destruction of its opponents".[46]
"[...] In January 1985 RTC sued Mayo and other persons connected with the Church of the New Civilization, a splinter group of the official Church of Scientology, contending that they were making unauthorized use of stolen documents relating to the religion of Scientology. RTC stated that it was "the protector" of the religion of Scientology, its philosophy and its technology "including the Advanced Technology" consisting of "confidential and proprietary information regarding counseling and training", and was the owner of various trademarks registered with the U.S. Patent and Trademark Office protecting the Advanced Technology. [...]"
"[...] After 1,825 docket entries and nine years of pretrial litigation involving three discoverymagistrates, a special master, the recusal of two district court judges, the denial of five petitions for writ of mandamus, three appeals [...] and three denials of certiorari by the Supreme Court, the third district judge [...] entered Final Judgment."
"[...] [T]here is little doubt that RTC is playing "fast and loose" with the judicial system as required in the minority view of estoppel. To first assert that its unfair competition and false designation of origin claims are justiciable and at the same time assert that Mayo's identical claims are not is at best questionable; in light of RTC's documented history of vexatious behavior, RTC's actions are indefensible. [...]"
Knowledge reports
The RTC maintains a task force called the Inspector General Network, an investigatory body which operates from seven offices on four different continents.[5] The IGN's stated function is to "keep Scientology working by ensuring the pure and ethical use of Dianetics and Scientology technology."[48]
RTC, like the Church of Scientology, encourages the use of "Knowledge Reports" (KR) from anyone inside or outside of the Church, to report on potential misuse of the Standard Tech and copyrighted/trademarked materials. They maintain an online form in which anyone is encouraged to report any such matters that may be of concern.[49] The use of reports is one system used by RTC to police the use of Scientology materials and the application.
The Church of Scientology has been involved in numerous court disputes across the world. In some cases, when the Church has initiated the dispute, questions have been raised as to its motives. The Church of Scientology says that its use of the legal system is necessary to protect its intellectual property and its right to freedom of religion. Critics say that most of the organization's legal claims are designed to harass those who criticize it and its manipulative business practices.
Free Zone, Freezone, and Independent Scientology are umbrella terms for the groups, organizations, and individuals who practice Scientology beliefs and practices independently of the Church of Scientology (COS). Such practitioners range from those who closely adhere to the original teachings of Scientology's founder L. Ron Hubbard, to those who have adapted practices far from COS beliefs and practices.
The Avatar Course, often simply called Avatar, is a series of LGAT self-development courses founded in 1986 by Harry Palmer and run by his privately held company, Star's Edge, Inc., which trains and licenses Avatar Masters (teachers) to deliver the Avatar Course globally. The Avatar Course has been described by many as having cult-like qualities.
David Miscavige is the second and current leader of the Church of Scientology. His official title within the organization is Chairman of the Board of the Religious Technology Center (RTC), a corporation that controls the trademarks and copyrights of Dianetics and Scientology. He is also referred to within the Scientology organization as "DM," "C.O.B." or "Captain of the Sea Org."
The Church of Scientology is a group of interconnected corporate entities and other organizations devoted to the practice, administration and dissemination of Scientology, which is variously defined as a cult, a business, or a new religious movement. The movement has been the subject of a number of controversies, and the Church of Scientology has been described by government inquiries, international parliamentary bodies, scholars, law lords, and numerous superior court judgements as both a dangerous cult and a manipulative profit-making business. In 1979, several executives of the organization were convicted and imprisoned for multiple offenses by a U.S. Federal Court. The Church of Scientology itself was convicted of fraud by a French court in 2009, a decision upheld by the supreme Court of Cassation in 2013. The German government classifies Scientology as an unconstitutional sect. In France, it has been classified as a dangerous cult. In some countries, it has attained legal recognition as a religion.
Mark C. "Marty" Rathbun is a former senior executive of the Church of Scientology who last held the post of Inspector General of the Religious Technology Center (RTC), the organization that is responsible for the protection and enforcement of all Dianetics and Scientology copyrights and trademarks.
The Church of Spiritual Technology (CST) is a California 501(c)(3) non-profit corporation, incorporated in 1982, which owns all the copyrights of the estate of L. Ron Hubbard and licenses their use. CST does business as L. Ron Hubbard Library. The Church of Spiritual Technology points to Hubbard as the “focal point,” with the structure designed to realize what Scientologists understand to be his vision. The stated purpose of the archive in CST, according to the church is “so that future generations will have available to them all of L. Ron Hubbard’s technology in its exact and original form, no matter what happens to the society.”
The Commodore's Messenger Organization (CMO) is a management unit within the Sea Org, the unincorporated paramilitary wing of the Church of Scientology. CMO oversees the various other Church of Scientology organizations.
This is a Timeline of Scientology and its forerunner Dianetics, particularly its foundation and development by author L. Ron Hubbard as well as general publications, articles, books and other milestones.
The Church of Scientology publicly classifies itself as a religion, but scholars and other observers regard it as a business, because the organization operates more like a for-profit business than a religious institution. Some scholars of sociology working in religious studies consider it a new religious movement. Overall, as stated by Stephen A. Kent, Scientology can be seen as a "multi-faceted transnational corporation that has religion as only one of its many components. Other components include political aspirations, business ventures, cultural productions, pseudo-medical practices, pseudo-psychiatric claims, and, an alternative family structure."
Scientology Missions International (SMI) is a Californian 501(c)(3) non-profit corporation, which is located in Los Angeles, California. SMI is part of the Church of Scientology network.
The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, the FSO is officially referred to as the "spiritual headquarters" of the Church of Scientology. The organization is located in Clearwater, Florida.
The Church of Scientology Western United States (CoSWUS) is a Californian 501(c)(3) non-profit corporation, located in Los Angeles. CoSWUS is integrated within the ecclesiastical hierarchy of the Church of Scientology. The corporation is composed of several individual Scientology organizations and entities, among them churches, such as the "Church of Scientology of Los Angeles", which delivers services to public members of Scientology.
The Advanced Ability Center was a breakaway organization from the Church of Scientology established by former Scientologist David Mayo after he left the Church in February 1983 – a time when most of Scientology's upper and middle management was removed following the formation of the Religious Technology Center (RTC) and RTC head David Miscavige's restructuring of the church. David Mayo had been Hubbard's own auditor. The Advanced Ability Center later became the Theta International movement and was also known as the Church of the New Civilization.
The Church of Scientology network operates as a multinational conglomerate of companies with personnel, executives, organizational charts, chains of command, policies and orders.
Religious Technology Center is the most powerful executive organization within the Scientology empire, and its current chairman, David Miscavige, is widely recognized as the effective head of the church.
The Church of Scientology International (CSI) is a California 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology.
The tax status of the Church of Scientology in the United States has been the subject of decades of controversy and litigation. Although the Church of Scientology was initially partially exempted by the Internal Revenue Service (IRS) from paying federal income tax, its two principal entities in the United States lost this exemption in 1957 and 1968. This action was taken because of concerns that church funds were being used for the private gain of its founder L. Ron Hubbard or due to an international psychiatric conspiracy against Scientology.
References
1 2 Rosenoer, Jonathan (1997). Cyberlaw: the law of the Internet. Springer. p.62. ISBN978-0-387-94832-4. OL7448604M. Religious Technology Center and Bridge Publications Inc., California non-profit corporations ... are owners of rights to published and unpublished works of L. Ron Hubbard, founder of the Scientology religion.
↑ Roux, Eric (July 21, 2016). "Scientology". In Gallagher, Eugene V. (ed.). Cult Wars in Historical Perspective: New and Minority Religions. Routledge. ISBN978-1472458124.
↑ Response to Second Series of Questions, Church of Scientology International, Correspondence with Internal Revenue Service, Exhibit for Application for Tax-Exempt Status 501(c)(3), June 29th, 1992
↑ List of Trustees, Directors & Officers (of Church of Scientology Entities) - Ex. I-2, CSI Prod 11-4-93, Bate Stamp: 151380 - 151395, Los Angeles, California, September 21st, 1993
↑ Statement by Domestic Nonprofit Corporation, Religious Technology Center, Secretary of State, State of California, Filed: Sacramento, California, February 9th, 2001
1 2 3 Form 1023 - Application for Recognition of Exemption Under Section 501 (c) (3) of the Internal Revenue Code - Religious Technology Center, Washington, DC, August 19th, 1993
↑ Copyright and trademark notice of the book "Dianetics" by L. Ron Hubbard, Los Angeles, California, (c) 1950, 2000, ISBN0-88404-632-X
1 2 "License Agreement - CSI (Marks)", License Agreement between Religious Technology Center and Church of Scientology International, California, May 18th, 1982
↑ "Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, May 16th, 1982
↑ "Option Agreement (Marks)", Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, County of Los Angeles, California, May 10th, 1982/July 9th, 1982
↑ Option Agreement (Advanced Technology-U.S.) - Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, California, May 10th & July 9th, 1982
↑ "Assignment Agreement (LRH/RTC) (Advanced Technology - US)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, Los Angeles, California, May 10th & 16th, 1982
↑ "Religious Technology Center - Analysis of Financial Flows 1989", Exhibit I-9 for Application for Tax-Exempt Status 501(c)(3), Bate Stamp: CSI Prod 11-4-93 151414
↑ "Organizational Covenant - Advanced Technology - US", Covenant between Church of Scientology International & Religious Technology Center, Location: probably Los Angeles, California, January 1st, 1982
↑ "Organizational Covenant - Advanced Technology - US", Covenant between the Church of Scientology Western United States & Religious Technology Center, Location: probably: Los Angeles, California, May 23rd, 1985
↑ "Organizational Covenant - Advanced Technology - US", Covenant between Church of Scientology Flag Service Organization & Religious Technology Center, Location: probably Clearwater, Florida, January 1st, 1982
↑ License Agreement - RTC/Licensee - License Agreement between Religious Technology Center and Church of Scientology Flag Ship Service Organization, Netherlands Antilles, June 2nd, 1988
↑ Advanced Technology Covenant RTC/RECI, Covenant between Religious Technology Center & Church of Scientology Religious Education College, Inc., East Grinstead, England, November 18th, & December 1st, 1988
↑ Advanced Technology Covenant RTC/Church of Scientology (Australia), Covenant between Religious Technology Center & Church of Scientology Inc., Sydney, Australia, December 24th, 1988 & March 16th, 1989
↑ Example Covenant: "Advanced Technology Covenant - RTC/AOSH", Covenant between the Church of Scientology Advanced Organization Saint Hill Europe & Africa & Religious Technology Center, Copenhagen, Denmark, December 1st, 1988, November 25th & December 14th, 1989
↑ Notarized Certificate of Amendment of Articles of Incorporation, Inspector General Network, Endorsed Filed in the Office of the Secretary of State in the State of California, CSI Prod - November 22, 1993 - Bate Stamp: 237255, Los Angeles, California, June 7th, 1985
↑ Reversion and Reservation Agreement between Religious Technology Center and Inspector General Network, a California non-profit public benefit corporation, Los Angeles, California, June 17th, & 18th, 1985
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