Church of Scientology International

Last updated
Church of Scientology International
Formation1981
TypeNon-profit
PurposeManagement over the Church of Scientology network
Headquarters6331 Hollywood Boulevard, Los Angeles, California, 90028, USA
President
Heber Jentzsch
Publication
  • Freedom
  • International Scientology News
Website scientology.org

The Church of Scientology International (CSI) is a California 501(c)(3) non-profit corporation. [1] Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology. [2] [3]

Contents

The Church of Scientology International coordinates church growth, and attempts to preserve the uniformity of the teachings of Scientology's founder, L. Ron Hubbard. [4] Golden Era Productions, a division of CSI, prints Scientology material, such as books, audio recordings of Hubbard's lectures, training films, and similar. Golden Era Productions also oversees the manufacture of E-meters. [5]

In a 1993 memorandum by CSI, the following information was provided to the Internal Revenue Service with regards to CSI's role and functions, its personnel and its income:

[...] CSI [...] is the Mother Church of the Scientology religion, with ecclesiastical authority over the ministry of religious services to parishioners by all subordinate churches within the ecclesiastical hierarchy. This church has a staff of approximately 990 individuals and an annual budget of approximately $ 46.8 million, based on its annual disbursements for the most recent year for which financial statements are available. [...]" [6]

Corporate information

Basic information

The Church of Scientology International (CSI) was incorporated on November 18, 1981, in Los Angeles, California by Richard Murray. [7]

The official address of CSI is 6331 Hollywood Boulevard, Los Angeles 90028, in the Hollywood Guarantee Building. CSI also has offices at the Scientology complex in Gilman Hot Springs, California called Gold Base. Here the official address is 19625 Highway 79, Gilman Hot Springs, CA 92383. [8]

On September 21, 1993, the following individuals held corporate positions at CSI: The board of trustees was composed of Mark Rathbun, Ray Mithoff, Mark Ingber, Marc Yager and John Eastment. Jens Uhrskov, Michael Rinder and Guillaume Lesèvre formed the board of directors. At that time, the president of CSI was Heber Jentzsch, CSI's vice-president was Brian Anderson, its secretary Lynn Farny, its assistant secretary Leslie Browning and its treasurer Jonathan Epstein. [9]

As of September 12, 1999 CSI's corporate officers were Heber Jentzsch as chief executive officer (president), Lynn Farny as secretary and Sarah Blythe as chief financial officer (treasurer). [10]

As of March 24, 2008, CSI's official agent has been Jeanne M. Gavigan, 3055 Wilshire Boulevard, Suite 900, Los Angeles 90010. [11]

On August 18, 1993, CSI filed an application for tax exemption under section 501(c)3) of the Internal Revenue Code [12] and on September 3, 1993, a request for "group exemption" for the affiliated "Scientology churches"/"Class V organizations". [13] In the same year, the Internal Revenue Service (IRS) eventually granted CSI's request for exemption. [1]

The granting of tax exemption to CSI 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. In 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. [14]

Main corporate activities

Within the corporate structure of the Scientology network, the Religious Technology Center owns the right to license the Scientology trademarks and service marks through a so-called "assignment agreement" between RTC and the founder of Scientology, L. Ron Hubbard on May 16, 1982. [15]

RTC and 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. [16]

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. [17]

CSI presents itself as the "mother church" of the "Scientology religion." In this function, it exercises through various agreements with its subordinate organizations worldwide ultimate corporative control over those organizations and their activities.

In particular, CSI has entered the following types of agreements with other organizations:

Organizational structure and management

CSI consists of a numerous corporations and unincorporated entities that are connected together by contracts and, more importantly, by the internal policies and the so-called "Scientology command channels", which define their activities. [25]

Specifically CSI consists of the following principal organizations:

See also

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<span class="mw-page-title-main">Religious Technology Center</span> Scientology holder of trademarks

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<span class="mw-page-title-main">Church of Spiritual Technology</span> Scientology organization

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.”

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<span class="mw-page-title-main">Tax status of Scientology in the United States</span> History of status with IRS

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. 1 2 Letter by the Internal Revenue Service to Flemming Paludan, Regional Director, Danish Tax-Office, Washington, D.C., December 22, 1993
  2. "Church of Scientology International".
  3. Neusner, Jacob (2009). World Religions in America (4 ed.). Westminster John Knox Press.
  4. Lewis, James R.; Petersen, Jesper (2014). Controversial New Religions. Oxford University Press. ISBN   978-0199315321 . Retrieved 2017-01-04.
  5. "The Church of Scientology International/What is Scientology? – official website, retrieved on March 24, 2008". Archived from the original on 2008-02-21. Retrieved 2008-03-24.
  6. Summary Description of Churches of Scientology – RTC, CSI, CSFSSO, CSFSO, Other Churches, Missions, Field Ministers, CSI Prod. 11-4-93, Ex. 1-3, Washington, DC, 1993
  7. Articles of Incorporation of Church of Scientology International, Los Angeles, California, November 18, 1981
  8. "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 29, 1992" (PDF).[ permanent dead link ]
  9. List of Trustees, Directors & Officers (of Church of Scientology Entities) – Ex. I-2, CSI Prod 11-4-93, Los Angeles, California, September 21, 1993
  10. Statement by Domestic Non-Profit Corporation – Church of Scientology International, Sacramento, California, Secretary of State, State of California, Signed: September 12, 1999, Filed: September 15, 1999
  11. "California Business Portal of the Secretary of the State of California/March 24, 2008". Archived from the original on 2016-03-04. Retrieved 2008-03-24.
  12. Form 1023 – Application for Recognition of Exemption Under Section 501 (c) (3) of the Internal Revenue Code – Church of Scientology International, Washington, DC, August 18, 1993
  13. Form 8718 – Department of the Treasury/Internal Revenue Service – Request for Group Exemption Ruling under Sec. 501(c)(3) – Church of Scientology International, Los Angeles, California, September 3, 1993
  14. "Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, May 16, 1982
  15. "License Agreement – CSI (Marks)", License Agreement between Religious Technology Center and Church of Scientology International, California, May 18, 1982
  16. "Organizational Covenant – Advanced Technology – US", Covenant between Church of Scientology International & Religious Technology Center, Location: California, January 1, 1982
  17. License Agreement CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology Flag Service Organization, Los Angeles, California, May 26, 1982
  18. License Agreement CSI/SMI and the Missions (Marks) – License Agreement between Church of Scientology International and Scientology Missions International, Los Angeles, California, May 19, 1982
  19. Los Angeles, California, License Agreement – CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology of San Diego, June 15, 1982
  20. Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Flag Service Organization, Los Angeles, California, January 1, April 3 & 29, 1992
  21. Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Western United States, Los Angeles, California, January 1, March 18 & April 24, 1992
  22. Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Flag Service Organization, Los Angeles, California, Clearwater, Florida, October 23 & November 25, 1991
  23. Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Western United States, Los Angeles, California, July 22 & August 2, 1991
  24. Cover sheet of the booklet "The Command Channels of Scientology, Exhibit of CSI's application for tax-exempt status, Los Angeles, 1988
  25. Page 9 & 10 of the Scientology Command Channels booklet, Chapter on Watchdog Committee, Los Angeles, California, 1988
  26. Description of the "International Finance Office" by CSI, Response to question 3b by the IRS, pp. 3-19 – 3-21, Year: 1992–1993
  27. Description of "INCOMM" by CSI, Response to question 4c by the IRS, pp. 4-18 – 4-21, Year: 1992
  28. pp 13 & 14 of the Scientology Command Channels booklet, Chapter on Executive Director International and the Senior Executive Strata, Los Angeles, California, 1988
  29. Pp. 17 – 25 of the Scientology Command Channels booklet, Chapter on Flag Command Bureaux and its sub-entities, Los Angeles, California, 1988
  30. Description of the "Flag Network Coordination Committee" by CSI, Response to question 3b by the IRS, pp. 3-25 – 3-28, Year: 1992–1993