 |
Scientology Finance are the policies employed in Church of Scientology organizations related to financial management, the purpose of which is defined by L. Ron Hubbard in HCOPL 1 May 1958 Issue II, titled "Financial Management": "Purpose: Makes certain the org makes money and continues in good credit."
| | This section needs additional citations for verification .(September 2018) |
From HCOPL 28 January 1965 "How to Maintain Credit Standing and Solvency" on page 5, Hubbard states: "Only pay by this system: PAY EVERYTHING UP TO A DATE ALWAYS and no further."
Hubbard states in this policy that collection actions by creditors accompanied by threat are only paid when threats are made in the future: "Government tax bills, water bills, occasionally rent or phone are sometimes accompanied by threats of vast action unless the whole bill is paid instantly. Still try to use the above system. But if you can't, pay it and retard other bills accordingly. And thereafter, don't pay that outfit's bill on any other terms than threatened trouble."[ citation needed ]
In situations of dealing with a contractor, Hubbard gives special advice: "If a tradesman, despite the use of the above system, demands further payment or threatens suit, caution him that if he carries on this way you'll deal elsewhere. And carry out the threat. Never continue to use a private business firm after they become obnoxious about bills. Trade elsewhere. And say why."[ citation needed ]
Hubbard asserts that if a creditor gets upset with non-payment by a Scientology organization, then the creditor is "gypping" the organization or is unwilling to do financing: "If you're using the above dateline system and a tradesman gets upset, then he is gypping you or he has too little finance to handle your account, so stop trading with him. Always make that an ironbound policy. Be very proud and haughty about bills. Never propitiate."[ citation needed ]
Use of this policy has resulted in lawsuits brought against Scientology organizations for non-payment of bills. [1]
In contrast to Hubbard's policy on creditors, his policy on payment for services mandates prepayment. [2] From HCOPL 27 November 1971 Issue III, "FREE SERVICES = FREE FALL" (all text in this policy letter is in capital letters): "An Auditor or Course Supervisor delivering a service to an individual without having to hand a fully paid invoice for that service and who does not send the person back to the registrar to be signed up for that service is: A. Covertly robbing his fellow staff members of their pay, and B. In a condition of Treason to his org, and is so assigned."[ citation needed ]
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.
Since its inception in 1954, the Church of Scientology has been involved in a number of controversies, including its stance on psychiatry, Scientology's legitimacy as a religion, the Church's aggressive attitude in dealing with its perceived enemies and critics, allegations of mistreatment of members, and predatory financial practices; for example, the high cost of religious training:191 and perceived exploitative practices. When mainstream media outlets have reported alleged abuses, representatives of the church have tended to deny such allegations.
The Sea Organization or Sea Org is the senior-most status of staff within the Church of Scientology network of corporations, but is not itself incorporated. In the 1960s and 1970s, the Sea Org was started as L. Ron Hubbard's private navy, and adopted naval uniforms and ranks. Today, all Scientology management organizations are exclusively staffed with Sea Org members. The Sea Org maintains strict codes for its members, beginning with a billion-year pledge of service to Scientology upon initiation. David Miscavige, the leader of Scientology, is the highest-ranking Sea Org officer with the rank of captain. The rank of commodore is permanently reserved for the late L. Ron Hubbard, founder of Scientology. Some ex-members and scholars have described the Sea Org as a totalitarian organization marked by intensive surveillance and lack of freedom.
The term fair game is used to describe policies and practices carried out by the Church of Scientology towards people and groups it perceives as its enemies. Founder of Scientology L. Ron Hubbard established the policy in the 1950s in response to criticism both from within and outside his organization. Individuals or groups who are "fair game" are judged to be a threat to the Church and, according to the policy, can be punished and harassed using any and all means possible. In 1968, Hubbard officially canceled use of the term "fair game" because of negative public relations it caused, although the Church's aggressive response to criticism continued.
Applied Scholastics (APS) is an organization that promotes and licenses the use of study techniques created by L. Ron Hubbard, the founder of Scientology. Applied Scholastics is operated by the Church of Scientology.
World Institute of Scientology Enterprises (WISE) is a Church of Scientology organization headquartered in Los Angeles, California. It states that it is an "international membership organization whose members use both L. Ron Hubbard management technology and embrace the responsibilities and ethical standards of WISE membership."
Suppressive person, often abbreviated SP, is a term used in Scientology to describe the "antisocial personalities" who, according to Scientology's founder L. Ron Hubbard, make up about 2.5% of the population. A statement on a Church of Scientology website describes this group as including notorious historic figures such as Adolf Hitler.
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.
Scientology ethics and justice are a collection of policies and procedures by L. Ron Hubbard and used by the Church of Scientology. Scientology defines ethics as "the actions an individual takes on himself", and justice as "the action taken on the individual by the group when he fails to take these actions himself". The body of writings include techniques and policies of moral choices, and the rules of conduct to be followed by scientologists.
When the individual fails to put in his own ethics, the group takes action against him and this is called justice.
History of Dianetics and Scientology begins around 1950. During the late 1940s, L. Ron Hubbard began developing a mental therapy system which he called Dianetics. Hubbard had tried to interest the medical profession in his techniques, including the Gerontological Society, the Journal of the American Medical Association, and the American Journal of Psychiatry, but his work was rejected for not containing sufficient evidence of efficacy to be acceptable.
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."
According to the beliefs of the Church of Scientology, the Marcab Confederacy is said to be one of the most powerful galactic civilizations still active. Church founder L. Ron Hubbard describes it as:
Various planets united into a very vast civilization which has come forward up through the last 200,000 years, formed out of the fragments of earlier civilizations. In the last 10,000 years they have gone on with a sort of decadent kicked-in-the-head civilization that contains automobiles, business suits, fedora hats, telephones, spaceships — a civilization which looks almost an exact duplicate but is worse off than the current US civilization.
Scientology is a set of beliefs and practices invented by the American author L. Ron Hubbard, and an associated movement. It is variously defined as a cult, a business, a religion, or a scam. Hubbard initially developed a set of ideas that he called Dianetics, which he represented as a form of therapy. An organization that he established in 1950 to promote it went bankrupt, and Hubbard lost the rights to his book Dianetics in 1952. He then recharacterized his ideas as a religion, likely for tax purposes, and renamed them Scientology. By 1954, he had regained the rights to Dianetics and founded the Church of Scientology, which remains the largest organization promoting Scientology. There are practitioners independent of the Church, in what is referred to as the Free Zone. Estimates put the number of Scientologists at under 40,000 worldwide.
Hernandez v. Commissioner, 490 U.S. 680 (1989), is a decision of the United States Supreme Court relating to the Internal Revenue Code § 170 charitable contribution deduction.
Scientology in the United Kingdom is practised mainly within the Church of Scientology and its related groups which go under names including "Hubbard Academy of Personal Independence" and "Dianetics and Scientology Life Improvement Centre". The national headquarters, and former global headquarters, is Saint Hill Manor at East Grinstead, which for seven years was the home of L. Ron Hubbard, the pulp fiction author who created Scientology. In the 2021 census, there were 1,844 individuals in England and Wales who listed themselves as Scientologists in their census returns, almost half of which lived in the area around East Grinstead in West Sussex, which hosts the British Scientology Headquarters at Saint Hill Manor. This is a decline of just under a quarter since census day, 2011.
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.