Within the upper Church management echelon are several corporations with specific functions of publication, distribution, administration, and finances. Examples are the Scientology-owned publishing houseBridge Publications, andWorld Institute of Scientology Enterprises which promotes and sells Scientology "secular" services to businesses and entrepreneurs.
Below the Scientology management levels areScientology service organizations ("Churches"), which deliver Scientology services to its members, and so-called secular organizations which seek to introduceL. Ron Hubbard's "Scientology Technology" into various sectors of society such asCitizens Commission on Human Rights, an organization that seeks to abolish any form of psychiatry. Below these levels are volunteer organizations run by Scientologists such as local chapters ofThe Way to Happiness campaign, andClear Expansion Committees which have as their goal theclearing of their local communities and helping to establish a Scientology world.
Church of Spiritual Technology (CST) — beneficiary of most of L. Ron Hubbard's estate; backup owner of religious marks to RTC; operates programs to preserve the scriptures for the future[2]: 20ff [3] After being awarded tax-exempt status, it received Hubbard's copyrights and patents from Mr. Hubbard's Trust. Hubbard's books that are published posthumously are copyrighted by CST under the fictitious business name "L. Ron Hubbard Library"[2]: 53–4, Bates 150130–1
Sea Org (SO) — an unincorporated managerial and fraternal organization, with membership extending across a range of other branches and entities[2]: 93ff
International Hubbard Ecclesiastical League of Pastors (IHELP) — auxiliary to CSI; acts as mother church to field ministers[2]: 37
International Management Executive Committee (IMEC) — responsible for the performance of the Church in its various activities and functions[2]: 25
Continental Liaison Office (CLO) — liaison between CSI and lower Churches of Scientology[2]: 34
† Executive Council Worldwide (ECWW) — UK predecessor to Flag Bureaux[2]: 94
†Hubbard Association of Scientologists International (HASI) — formed 1954 as a "religious fellowship", acting as the Mother Church over all the new franchised "churches" of Scientology (formerly "secular" centers).[7]: 4 [8]: 66, 88
Mr. Hubbard's Trust — receiver of book and patent royalties. It held Hubbard's copyrights and patents until the Church of Spiritual Technology was awarded tax-exempt status, at which point the properties were distributed to CST.[2]: 53–4, Bates 150130–1
Church of Scientology Religious Trust (CSRT) — Under International Sea Org Reserves Trust.[9] From 1981 to 1985 held reserve funds for USA Scientology entities.[2]: 103/Bates150180 In 1992 CSRT launched the Super Power Expansion Project to fund and construct theFlag Building.[9]
Scientology International Reserves Trust (SIRT) — since 1988 holds reserve funds for foreign Scientology entities[2]: 116
Trust for Scientologists (TFS) — holds advance contributions toCSFSO from foreign individuals[2]: 112
Flag Ship Trust (FST) — formed in 1985 as a donation repository for the purchase of the shipFreewinds; then used as a repository for Scientology central reserve accounts; owns the following entities:[2]: 57ff
San Donato Properties, S .A. — owns the ship
Transcorp Services S. A. — financed the purchase of the ship
Majestic Cruise Lines — operates the ship
FSS Organization — for paying taxes in the Netherlands Antilles
MCL Services — provides shore support in Curacao
† Church of Scientology Freewinds Relay Office, Inc. (CSFRO) — was the registrar (sales) for FSSO/Freewinds services; now run by FSSO[2]: 58–59
† International Publications Trust (IPT) — was sole stockholder of Bridge and New Era[2]: 69
† Publications Int Limited (PIL) — was an intermediary corporation between IPT and New Era; dissolved 1992[2]: 69
Building Management Services (BMS) — holder of real estate for CSI[2]: 99
Author Services, Inc. (ASI) was established in 1981 as a wholly owned subsidiary of CST to supervise the use of Hubbard's literary properties[2]: 68 [3][6]
In 1999 Galaxy Productions, Inc. (est. 1982) was merged into Author Services, Inc.[6]
New Era Publications International, ApS (New Era) — publishes books and print material for all non-USA/non-Canada locations; previously owned by IPT[2]: 60, 63 New Era subsidiaries include:[2]: 72 [3]
New Era Publications UK, Ltd. (United Kingdom)
New Era Publications Italia, s.r.l (Italy)
New Era Publications Deutschland, GmbH (Germany)
New Era Publications France
SARL New Era Publications Japan, Inc.
New Era Publications Espana S.A. (Spain)
New Era Publications Australia Pty. Ltd.
New Era Publications Group (Russia)
Era Dinamica Editores s.A. de C. V. (Mexico)
Importaciones y Exportaciones Nueva Civilizacion S.A. de C.V. (Mexico)
Continental Publications (Pty) Ltd. (South Africa)
National Commission on Law Enforcement and Social Justice (NCLE) — exposing abuses of human rights in law enforcement and other government agencies[2]: 88
Church of Scientology Western United States (CSWUS, COSWUS) — as of 1993 CSWUS comprised 6 organizations:ASHO,AOLA, Continental Liaison Office West U.S. (CLO WUS), Commodore's Messenger Organization Pacific (CMO PAC), Pacific Base Crew (PBC), and Church of Scientology of San Diego.[a][15]: Bates 235573-75
Saint Hill organizations (SH) — offer the training called the Saint Hill Special Briefing Course[2]: 49 [3]
American Saint Hill Organization (ASHO) — Los Angeles, California (part ofCSWUS)[2]: 50
The "Church of Scientology" is a term commonly used as an overarching label for the conglomerate of interrelated Scientology corporations.[b] There is nocorporate entity named "Church of Scientology". In the 1950s, therewere two short-lived organizations by that name:
The Church of Scientology was incorporated in New Jersey on December 22, 1953 along withThe Church of American Science, andThe Church of Spiritual Engineering on January 18, 1954. These three entities came underHubbard Association of Scientologists International (HASI). All four entities have long been terminated.[16][8]: 65, 158–9, 218 [7]: 44
Church of Scientology was incorporated in California on February 18, 1954. Two years later it was officially renamed toChurch of Scientology of California on June 19, 1956. That corporation was restated in August 1982, dissolved on December 30, 2002, and terminated with the California Secretary of State on November 18, 2004.[6][8]: 159, 218
According to the Church of Scientology International in a response to the IRS in 1991:[17]
Technically, there is no single entity known as the "Church of Scientology", but for convenience, we sometimes refer to the Scientology international ecclesiastical hierarchy of churches — including ecclesiastical support and related social betterment organizations — as the "Church of Scientology" or the "Church".[18]
In a 1992 legal case between Scientology and the IRS, this list was compiled:
The Founding Church of Scientology of Washington, D.C. (FCDC) was incorporated in 1955 under the nameThe Founding Church of Man's Religion of Washington, D.C., as a "parent church for the propagation of the religious faith known as Scientology".[20]: JA18 The name was often shortened to "Founding Church" or "Founding Church DC", and abbreviated FCDC. In the 1960s, FCDC had offices in Washington, D.C. at 1810, 1812, and 1827 19th Street NW, and 1907 and 2125 S Street NW.[20]: JA18 [4]: 681 Its purpose was "To disseminate Scientology. To advance and protect its membership. To hold the lines and data of Scientology clean and clear. To educate and process people toward the goal of a civilized age on Earth second to none. To survive on all dynamics."[21][4]: 223 Subsidiary organizations included the Distribution Center, Inc., the Academy of Scientology, and Hubbard Guidance Center.[20]: JA16
FCDC was the site of a 1963 raid by theFDA in which all the e-meters on the premises, and related publications, were confiscated. The resulting lawsuits covered several years, and resulted in a 1970s order limiting the use of e-meters and mandating certain labeling.[20] (SeeE-meter § United States.)
FCDC was also the site of a 1977 raid by theFBI over Scientology's spying on government agencies. This resulted in the criminal conviction of eleven Scientologists in 1979, including L. Ron Hubbard's wife.[22] (SeeOperation Snow White.)
In 1994, the Church of Scientology purchased theFraser Mansion at 1701 20th Street NW for theirnew "Founding Church of Scientology Washington D.C."[23] In 2009, the new FCDC relocated to 1424 16th Street NW, while the Fraser Mansion was repurposed for Scientology's National Affairs Office.[24]
In 2003, Heritage Properties International, a subordinate organization to Church of Spiritual Technology and formerly named Heritage Management Company Ltd., purchased the building at 1812 19th Street NW, and turned it into a Scientology museum namedL. Ron Hubbard House. It is also referred to as the historic Founding Church of Scientology.[6][25][26]
^Church of Scientology Western United States was created by renaming the Church of Scientology of San Diego corporation in 1982 or 1985; COS San Diego had originally been incorporated in 1971. COS San Diego was later reincorporated separately in 1994.[6][15]: 235568–71
^Quote byHugh Urban: Today, what we call "Scientology" is in reality a remarkably complex network of ostensibly independent but clearly interconnected corporate entities. These include, among many others, the Watchdog Committee (WDC), the Commodore's Messenger Organization (CMO), Author Services Incorporated (ASI), Church of Scientology Religious Education College, Inc. (COSRECI), Bridge Publications, New Era Publications, the "Flag Ship Service Organization" (FSSO), the Advanced Organizations, the Saint Hills, and the many churches (also known as "outer orgs"). In addition, there are various other groups and programs, such as Scientology Missions International (SMI), the World Institute of Scientology Enterprises (WISE), the Association for Better Living and Education (ABLE), the Concerned Businessmen's Association, the Citizen's Commission on Human Rights (CCHR), and a wide variety of schools and educational programs. As such, Scientology is perhaps best understood not simply as "a religion" but rather as an extremely complex "multi-faceted transnational organization," of which religion is one - but only one - aspect.[8]: 131
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
Church of Scientology International (November 4, 1993). "Form 1023 Attached Statement" (Document). IRS. pp. Bates 150068–150181."FOIA copy"(PDF).
^ab"The Church of Scientology Religious Trust Super Power Expansion Project Creating a Cleared Planet (CSRT ED 1)" (Document). Church of Scientology Religious Trust. December 31, 2010.
^ab"October 1, 1993 IRS determination letter granting tax exemption status to Church of Scientology Western United States - plus Form 1023 original application, answers, and attachments" (Document).Internal Revenue Service. November 22, 1993. pp. Bates numbering 235564–235614.
^"Business Name Search".New Jersey Government Services. Entity IDs=0900010506, 0900010293, 0900010512.
^Hubbard, L. Ron (October 12, 1962). "Basic Purposes of a Scientology Organization" (HCO PL). Hubbard Communications Office.
^Urban, Hugh B. (June 2006). "Fair Game: Secrecy, Security and the Church of Scientology in Cold War America".Journal of the American Academy of Religion.74 (2). Oxford University Press: 378.doi:10.1093/jaarel/lfj084.S2CID143313978.
^Press release: The Church of Scientology Announces the Biggest Expansion in Scientology History. December 21, 2009. Church of Scientology International.
