CHURCH T 0 LOG Y

2 0 0 6 / 2 007
 J
HIS BOOKLET PROVIDES IMPORTANT 1}\}{

INFORMATION CONCERNING DONATIONS

At'll) OTHER PAYMENTS TO SCIENTOLOGY

, CHURCHES, MISSIONS AND RELATED

CHARllABLE AL'lD EDUCATIONAL ORGAL'llZATIONS LOCATED IN THE

UNITED STATES. IT HAS BEEN PREPARED WITH THE ASSIS1J\NCE OF THOSE

TAX ATTORNEYS MOST FAMILIAR WUH THE INCOME ]A"X RULES AND

!\EGUU\TlONS CONCERNING TRANSACTIONS \VITH SCIENTOLOGY !\EDITED

ENTITIES, YET HAS BEEL'! k'EPT CONCISE AL'fD INFORMATIVE FOR THE

LAYMAN AND PROFESSIONAl. ALIKE. A COpy

OF THIS BOOKLET SHOUlJ) BE PROVIDED

TO YOUR ]A"x ADVISORS TO ENSURE THAT

YOU RECEIVE THE MAXIMUM ALLOWABLE

TAX BENEFITS FROM YOUR DONATIONS.

 YOURCO ~UTIONS

FROM INCEPTION, THE SOLE SOURCE OF

SUPPORT FOR SCIENTOLOGY HAS COME FROM
PARISHIONERS. LRH FINANCED ALL EARLY
RESEARCH FROM HIS WRITINGS AND SO
AVOIDED COMMITMENTS TO SELF....SERVING
GOVERNMENT AGENCIES, OR ACQUISITIVE
FOUNDATIONS - ALL BECAUSE, AS LRH SO
SIMPLY PUT IT, "SCIENTOLOGY IS FOR THE PEOPLE
AND OF THE PEOPLE. IT BELONGS TO THEM:'

2
 -

T
hus, Scientology is and always has been a grass-roots movement depending exclusively on
parishioners for its support Moreover we are a young religion, and do not have centuries
of accumulated endowments or large holdings. Nor do we necessarily wal~t them. Indeed,
. the only investments the Church considers worthwhile are operating facilities to better serVice
mankind. Our dedicated staff members work tirelessly for a fraction of what they could earn in the
workaday world, driven by the knowledge that the whole of this planet is at stake.
Harshly put, time is not on our side and the madness of war now threatens extinctioll. The
"advanced" industrial nations are fast rendering this world uninhabitable while emerging Third
\Vorld states feel driven to extremes. Meanwhile, our education systems have been destroyed,
our moral base undermined, drug abuse threatens to swamp society, and the number of those
imprisoned could populate a nation - all as the civilized veneer wears thin.
Fortunately, however, we have the solutions; in fact, we have the Dilly solutions. Yet with that
knowledge comes profound responsibilities. In the first place, we must avail ourselves of the
tech utterly and completely. Next, we must use that tech to help our fellows; for the blunt truth
is, if they fail to make it we all faiL Finally, and just as bluntly, the world you leave in this life is
the world you return to in the next.
Now, whether that world will be a hell or a paradise - or, indeed, even exist at all - is not
a question of knowledge; it is only a question of resources. That is, the power of LRH tech is
unlimited. '\That we do with that tech, how quickly and broadly we are able to employ it -
therein is the crucial question.
Our ability to bring LRH to enough people before it is too late is, in no small measure,
dependent on your donations. Minimally, you must avail yourself of THE BRIDGE, and help your
families do the same. Ideally, you will lend a firm hand well beyond the services you receive. for
those without the means, that help may involve time and talent. For those wi.th the means, that
help may also take the form of providing others with the wherewithal to salvage this world.
No matter what form your contribution, no matter what application of LRH tech you
choose to support, you can't go wrong by contributing more. We have all lived in palaces, we
have all played king and captain ofindustry. But these material wins are fleeting at besl The
gains of SCIENTOWGY are eternal.

3
 T A X ,;

-l
D E D u c T I B I L I T y

T
he United States Internal Revenue Service has ruled that the churches and
missions of SCIENTOLOGY located in the United State: are exempt from federal
income tax as churches and that SCIENTOLOGY related social betterment
organizations located in the United States also are tax-exempt as charitable, educational
or religious organizations.
These rulings mean that the donations you make to these organizations can qualify
ror deduction against your federal income tax as charitable contributions, and thereby
reduce the amount or federal taxes you may owe, assuming you itemize your deductions.
And since most states duplicate federal la, laws, these same donations should qualify for
deductions against your state income taxes.
The rules governing deductibility of these donations - as well as other payments-
vary depending upon the specific payment in question and your particular tax
circumstances. The general rule is that a contTibution to a qualified chUTch or other tax-
exempt organization will be deductible so long as the donor does not receive some
benefit in exchange. Another general rule is that donations for religious services can still
qualify for the charitable contribution deduction where the only
benefit received in return is an "intangible religious benefit."
These rules are discussed in more detail below. However, because
so many other variables can affect your right to claim the charitable
contribution deduction - as well as the amount of the deduction-
we urge you to consult with your personal tax advisor. Only your tax
advisor can ensure that you are receiving the maximum allowable
tax benefits from your SCIEl\'TOLOGY donations.
 T A x D E D u c T
F a R s c I E N T

Donations to SCIENTOLOGY Orgs and Missions

ontributions you make to United States

C
5c1El'iTOlOGY

churches and missions to participate in or with

respect to auditing and training generally qualify as
tax deductible charitable contributions. In fact, almost every
contribution you make to a SCIENTOLOGY erg or mission will
qualify for the charitable contribution deduction except for
three very specific kinds of payments: (1) payments
for services directed to some specific personal concern,
(2) payments for courses that are primarily non~religious, and
(3) payments to purchase tangible
religious materials such as hooks,
cassette tape~recordings and E~METER
religious artifacts. The tax treatment of
these contributions or payments is
discussed below.

6
 ,

I B L E D ONATION s
o LOG y SERVICE s

n accordance with United States tax rules, donations to

I
5cIF.......'TOLOGY

churches and missions with respect to auditing and training generally

qualify as tax deductible charitable contributions e\'en though the
donor receives an intangible religious benefit.
Favorable tax treatment of contributions to religious organizations IS
based on the long~established principle that society benefits fTOm the
increased spiritual and moral awareness gained from participation in
religion. In other words, religious observances are viewed as benefiting
society as a whole, not only the person participating in the service. This is
certainly the case with auditing and training, which have a beneficial effect
not only on the individual but on everyone and everything
within his or her expanding sphere of influence across the
eight dynamics. As discussed in this booklet, all of the
SCIE~'TOI.OGY services necessary to move up THE BRIDGE to

Total Freedom qualify as tax~deductible.

Both auditing and tTaining are necessary to move up the
Grade Chart to full OT. Fully half of the spiritual gains in
SCIENTOLOGY are fTom training. One must be trained just to

audit himself through the OT levels and a thorough grasp of

7 •
atlthe materials ofScm"rrol.OGY through training is vital in achieving the full gains.
Auditing removes the barriers to achieving freedom. Training provides the
technology both to remove those barriers and to ensure one never again falls into
the trap as a spiritual being. This includes all auditor training courses, as well as
those courses that are a prerequisite to auditor training. All contributions for
auditing and auditor training listed on the Grade Chart therefore qualify as tax-
deductible.
Spiritual progress in SCIE..,HOLOGY necessarily requires a thorough grasp of the
third and fourth dynamic technology. The basic a>..iOlTIS and laws in this body of
knowledge were derived from auditing technology. For example, the 21 Awareness
Characteristics in the middle of the Grade Chart are reflected in the SCIEr..'TOLOGY 21
department organizing board. Recognition is the awareness characteristic of level 0
and Grade 0 011 the Grade Chart and of Departlnentl of the organizing board. This
moves on up to Source which is the awareness characteristic of
Class Vlll and OT on the Grade Chart and of Department 21
of the organizing board. The organizing board applies both to
an individual and to a group. One cannot operate as an OT on
these dynamics without a solid understanding of this tech.
.Because training on third and fourth dynamic technology is
necessary for complete Bridge ad\'ancement and achieving full
OT, contributions for these services qualify as tax-deductible.
A comprehensive list of religious services, contributions for
which qualify as ta.x deductible, is included in the appendix at the
back of this booklet
N a N D E D u c T I B L E
D a N AT I a N s
F a R s E RV I c E s

ot all payments to SClF:1'.'TOLOGY chul~ches are tax~deductible.

N Under another long-established principle of tax law -

which applies equally to other religions - a la'\: deduction
may not he claimed for contributions for which there is a tangible
return benefit These benefits may include a non-religious benefit or
some other purely personal benefit received in e.xchange for the
contribution. The reason for this under tax law is that the person is
considered to have received a purely personal exchange equal to the
amount paid.
As a general rule, contributions for some benefit other than
intangible religious benefits do not qualify for the charitable
contribution deduction. As discussed below, churches of Scientology
offer some services and courses which do not qualify as tax-
deductible under long-standing tax principles. Each type of payment
to SCIENTOLOGY churches which does not qualify as tax-deductible is
described below.
Services directed to some specific personal concern
ScIE!'l'TOlOGY churches and missions offer several services and courses
that address the spiritual aspects of some specific concern of a purely
personal nature. Contributions for these services and courses are
generaUy not tax~deductible.
The Church's LIfE IMPROVEME:-''T courses contain Scientology
religious technology needed to handle and improve some area of life
such as marriage or the raising ofchildren. These courses are directed
at specific personal concerns and are not a prerequisite to"Bridge
advancement as the same LRH materials in these courses are covered
in Grade Chart training services. ContTlbutions for LIFE L\lPROVE.ME~'T
courses do not qualify as ta'X~deductible. This is also true of analogous
services offered by churches of other religions.
SCIE!,\'TOlOGY Marriage Counseling is another service which
addresses a particular concern or problem. Contributions for these services cannot be
deducted under tax rules even though the service involves auditing and is unquestionably a
religious service. Other forms of marriage counseling available from churches of other
religions slmilarly do not qualify for tax deductions.
Of course, anyone who has participated in 5cIEl"l'TOlOGY training and auditing services
knows that they improve all areas of one's life. But this fact does not convert the nature of
these services to one of addressing purely personal concerns. This is because such benefits are
incidental to the main religious objectives of attaining spiritual progression up THE BRIDGE.
One other category of courses for which contributions will not qualify for tax deduction
encompasses SCIEJ.,-!'TOlOGY courses that are taken primarily to qualify for a particular staff
position. Donations for these courses are not tax~deductible, even though the sen'lces are
unquestionably religious. The reason for this is that taking the course qualifies one for a post
or profession, which constitutes a return benefit under tax law. This rule applies to any tax~
e.xempt religious or educational institution which trains individuals to qualify for posts -
including training to become an ordained minister of any religion.
Courses which are primarily non..religious Churches of Scientology
also offer several courses that are primarily geared to non-religious matters
rather than to advancement up THE BRIDGE. Contributions for these courses,
similarly, do not qualify for the chi:lritable contribution deduction.
One such course is THE 'VAY TO HAPPINESS Course which involves detailed
study of the non-religious common sense moral code, The Way to Happiness.
For many, this booklet is their first introduction to 1. Ron Hubbard's
researches and observations about life. The course is non~religious, however,
and contributions with respect to this course do not qualify for tax
deductions.
On the other hand, the HAPm'\'E5s RUNDOWN is an auditing service which
deals with the spiritual factors related to one's morals and is necessary to
achieve full advancement on THE BRIDGE. Donations for this service
consequently qualify for tax deductions.

11 ...
NONDEDUCTIBLE
PAYMENTS FOR
TANGIBLE BENEFITS

A
charitable contribution deduction cannot be claimed to the extent the contributor receives
_ a tangible benefit for his or her contribution. Perhaps the most common example of this sort
_ of e.xchange between SCIE!'.'TOLOGY churches and their 'parishioners involves the purchase of
books, packs, cassettes, E--l\·tETERS and other religious materials.
SClS"'TOLOGY organizations sometimes raise funds through the sale of special edition leatherbound
books (for example, those offered to support SCITh'TOLOGY tech preservation activities), special edition
E-MI:.1ERS, and fund raising dinners and events. In this instance a payment may have a dual characteristic
- part of it is a donation to support the charitable and religious programs and part of it is a payment
for the tangible benefit or premium received. The tax deduction is therefore reduced by the fair market
value of the item, meal or entertainment as specified in the statement accompanying these items or
activities. Church management has issued directives concerning such items, to guide you on calculating
what part of such payments are lax~deductible. \Vhen these special rules apply to your payment:, your
church will provide you with a written statement setting out how much your deduction must be
reduced.
If you wish to support a particular charitable or religious program but do not wish to receive the
item or attend the dinner or event:, you must make this clear when making your donations (for example
by returning the event ticket with your check). Otherwise, it is best to make an outright donation to
your church. This way the entire amount of the donation will qualify as a charitable tax deduction.
Purchases of standard Church bookstore items are not tax-deductible. They also may be subject to
sales tax in various states. Even though these materials are religious, the individual is receiving a
tangible exchange for his payment. This same rule applies to all religions. The purchase of a Bible fTom
a Clu'istian minis tTy is not tax-deductible. The same is true of payment for accommodations or meals
at Flag Service Organization, Celebrity Centre International or Flag Ship Service Organization, which
maintain religious retreats for their parishioners. Payments for such goods and services are not
deductible for tax purposes as there is a tangible MEST value received equal to the payment made.
5cIEl";"TOI.OGY churches and missions provide extension courses to help SCIEi'.'TOLOGISTS expand their
knowledge of DIANETICS and SCIS'\.....OLOGY through the study of LRH books. Since most of the nominal
requested donation for an Extension Course is for the materials associated with the course, these
payments are not tax-deductible,
 OTHER THINGS You
SHOULD KNOW

here are several additional tax rules you may find helpful to know, depending on the particular

T circumstances of your donation. They include the tax effects ofdonations for general purposes, donations
for special senrices, the tax effects of service completion awards, the timing of deductions when deductible
donations are applied to nondeductible senric€s, and the possible impact of tax law5 ofother countries.

General Purpose Donations A donation given to the church that is not with respect to participation in
services, such as a contribution to the arg's building fund, presenration of the religious materials, a dissemination
campaign or other charitable purpose, should be fully tax~deduetible.

Donations for Special Services Donations for Qual correcti\'e actions such as cramming should qualify for
tax deduction if the cramming relates to a qualified training service Listed in the appendix. Donations for review
auditing also are tax~deductible.
The Auditor Certainty and Solo Certainty (ourses are the equivalent of a retread or retrain of courses which
qualify as ta\,deductible. Any donations for these services therefore should qualify as ta\-deductible.

Service Completion Awards Service Completion Awards

you receive may reduce the amount of your charitable
contribution deductions. However, if a Service Completion Award
is applied toward another qualified religious service, lhen the
amount of your tax deduction should not be reduced.
It is possible for Sen'ice Completion Awards (that are not
applied to another qualified service) to result in taxable
income in the current year if they exceed the total of the
current year"s donations. You should consult your tal; ad\'isor
in this circumstance.

Year of Deduction Income tal; deductions for donations

relating to participation in qualified religious services are normally
claimed in the year the donation is made. If you make an advance
donation for a qualified service to be taken in a later year, the
deduction may be claimed in the year the donation is made. 13 '
 Wherever possible, advance donations should be designated for a specific service. If the
specified service qualifies for tax deductions, then the donation may be claimed in the year the
donation is made. All advance donations for auditing should be ta.'(~deductible when made' as aU
auditing services qualify for tax deductions. Advance donations for training will only be deductible
when made if designated for a qualified course. If a qualified 'service is not designated at the time
the donation is made, the amount is deductible only when applied to a qualified service. If you
apply an advance donation originaUy made for a qualified religious service to a non-deductible
course, service or the non-deductible purchase of religious materials, the amount of your tax
deduction must be reduced accordingly in the year the donation is applied.
This will be a simple matter when the donation is applied to a non~deductible course in the
same year the donation was made - the amount of the deduction is reduced by the amount
reapplied. However, when the donation is applied to a non~deductible course in a later year, you
may have to treat the amount reapplied as taxable income in that subsequent year. Be sure to consult
your tax advisor if this applies to you.
Conversely, if advance payments for non-deductible goods or services are later applied to
qualified religious services in a later year, tlle donor may deduct the amount 50 applied in that
later year.

Laws of Other Countries IRS proVlSlOns for tax deductions for qualified services
generally apply only to United States income tax returns. If you do not file a U.S. return, then
you must comply with the tax laws of your home country. However, Canadian, Mexican and
Israeli citizens may be able to deduct donations to a United States church under certain
circumstances and should seek professional tax advice.
Donations to SCII1'l'TOLOGY churches and missions outside of the United States do not qualify
for income tax deductions. This applies both to donations for qualified religious services or
donations for which there is no return benefit. SciENTOLOGY is treated no differently than any
other international religion in this regard. This rule does not apply to donations to Flag Ship
Service Organization rFSSO~J, however, even though it operates outside of the United States,
because it is a qualified United States entity.

Your org or mission will send you a statement at the end of the year summarizing your tax~
. deductible donations and advising you which amounts do not qualif)1 as tax-deductible. This general
discussion of how tax exemption affects your personal income taxes is not intended to replace
-0-, 14 professional tax advice concerning your particular tax circumstances.
 DONATIONS
TO OTHER SCIENTOLOGY
ORGANIZATIONS
SClL'lToLOGY~related

D
onations to
organizations other than
churches and missions also may
qualify as tax deductible depending on •
the specific organization in question and
the nature ofany return benefits received.
As a general matter, donations to
SCIEJ.....'TOLOGY educational and charitable

organizations located in the United

States will qualify for deduction so long
as no return benefit is received.
Donations to the International Association of
Scientologists The International Association ofScientologists
is also a recognized tax-exempt religious organization, but since
the LAS is outside of the United States, donations to
the IAS, including those for annual or lifetime
memberships, do not qualify as ta.x deductible.
The LAS has established a separate fund in the
United States called the United States lAS
Members' Trust (USL\o1T). This trust has been
recognized by the IRS as tax-exempt and
donations to the USL\1T qualify as tax-deductible.
Because the USIMT advances the same worthwhile
purposes as the lAS, donations to this lTust count equally with
donations to the lAS in determining honor statuses.
For more information on tax exemption and how it affects
your donations to the LAS and to the u.s. lAS Members' Trust,
write to: United States lAS Members' Trust, 1311 North New
Hampshire Avenue, Los Angeles, California 90027

15 ..
Donations to International Hubbard Ecclesiastical League of
Pastors (1 HELP) I HELP is part of the SCIENTOLOGY religious
ecclesiastical structure. I HELP licenses and supenrises independent field
ministers. Field ministers are the fIrst line of dissemination. They are
dedicated SCIE~'TOLOGISTS who have made the ministry of SCIENTOLOGY

services their profession. Field ministers pay I HELP membership dues and
a fixed percentage of their income from ministerial senrices. These
payments do not qualify as deductible charitable donations because the
field minister is performing SCIE~'TOLOGY services as a profession and
receives a specific, discrete and substantial benefit - the right to use
the marks and the tech to minister religious services. These dues
and percentage payments may be
tax-deductible as business-related
expenses under other tax rules, so you
should consult your tax advisor.
Other donations to T HELP, however,
qualify as tax-deductible charitable
contributions to the extent the donor
receives no tangible return benefit
DONATIONS TO o THE R
SCIENTOLOGy~RELATED
ORGANIZATIONS

Citizens Commission on Human

Rights (CCHR) is a tax-exempt church-
affiliated charitable organization. CCHR
combats the dangers of abusive psychiatric
practices and dangerous psychotropic drugs, PSYCHI.4TRi'
CAUSES
particularly the drugging of children. Many SUICIDE & VIOLENC
•
people support these vital social reform
activities with donations. Donations to
CCHR International and its various U.S.
chapters qualify for the charitable
contTibution deduction.

17 ~
 Payments to HUBBARD Colleges of
Administration HUBIlJ\RD Colleges of
Administration (HeA) are recognized tax~exempt
educational institutions which oITer courses and
workshops on the application of LRH's third
dynamic technology to businesses and other
secular (non-religious) groups. Tuition and fees for
these courses'and workshops do not qualify for tax
deductions as a charitable contribution because
the education received is a tangible return
benefit under the tax law. Depending on your
circumstances, however, these payments may
qualify for deduction as a business related expense.
Be sure to consult with your tax advisor. A
donatlon to HCA for which there is no return
benefit would qualify for a tax deduction.

Donations to Social Betterment Organizations Association for Better Living and Education
(ABLE) and its related social betterment organizations, Applied Scholastics, Narconon, Criminon
and The \Vay to Happiness Foundation, are each recognized as tax-exempt charitable organizations.
These organizations utilize 1. Ron Hubbard's technology to solve some of society's worst problems
- illiteracy, drug abuse, crime and moral decay. These activities receive their support fTom
contributions from the broad public. As these organizations use the technology of L Ron Hubbard,
many SCIENTOLOGISTS support them with
donations. Donations to these social betterment
organizations, and to thei.f u.s. chapters, branches
and affiliates, qualify for the charitable
contribution deduction.

18
Payments to World Institute of Scientology Enterprises
World Institute of Scientology Enterprises [WISE) is a
nonprofit organization which means that its earnings do not
benefit any individual but are used exclusively to further its
nonprofit purposes. WISE is a membership organization
comprised of businessmen and professionals in many fields who
work to improve their own organizations and society
,
through
the application of principles
contained in LRH's ethics and third
dynamic technologies. Since certain
of WISE's activities are similar to
nOn~SCIE1'frOLOG\' membership orga~

nizations that are not recognized as

tax~exempt under u.s. tax law, tax

exemption was not sought for \VISE.

Membership dues and other payments to WISE do not qualify
as charitable tax deductions. They may. however, be tax~
deductible as business-related expenses under other tax rules.
You should be sure to consult your tax advisor.
w H AT y a u R D a N A 1

I wonder if you've ever estimated

how much it costs to launch a new
subject into the world, keep it
pt,U'eJ keep it going right, make
progress and defend it.
For that matter, what do you
suppose it costs a church to deliver an
hour of processing?
know that Dianetic and
Scientology services should be free
and I wish they were.
Personally I have tried to do my
part in this.
The donations you make for
service do not go to me..
A Sea Org member receives only
a small weekly allowance and room and board from his church. \Ve run our churches at a cost that
would make an accountant disbelieve it. So not much ofyauf donation goes to them even though
they bear a full burden of management of pure services.
Org staff members over the world work for so little that execs occasionally get lelters from
their landladies demanding churches increase their pay level so staff members can pay their rent.
So not much of your donation goes to them.
Occasionally some church or mission goes on a big kick of high pay_ \Ve very soon pull the
rug out from under that. So if your donation went that way for a brief period we corrected
the outness fast as we frown on mDney~mDtivation like a thundercloud.
Some fringe fellows know that if you had a complete monopoly Dn the only workable mental
technology on the planet you could make billions. That's why they're on the "fringe." So we
prevent your donation from going in that direction.
Then where does your donation go?

Since 1950, so-called "mental health"' groups have fought to discredit and decrease the pDwer
of Dianetics and Scientology.
20
I a N S B u y
B y L RON HUBBARD

For 19 years, using their press contTol, government stooges and puppets, these psychiatric front
groups have conducted a continuous suppressive covert operation against us.
\Vhy? They feared that as our pDwer increased they wDuld IDse their easy appropriatiDns and fail
in their plans fDr a 1984 \VDrld.
\Ve were not even in their line Df cDuntry - the insane. Yet such was their fear, they have spent
untDld sums tD bring abDut our destruction.
\Ve nDt Dnly knDw whD, why and where with f1111 documentatiDn we alsD knDw their sordid
intentions for the wDrld. SDme Df YDur dDnatiDns made the work tD coUect that evidence pDssible.
Bad press, inquiries, bans, these are the 511lface you see. ThDse are their fingerprints.
BeIDw that level it's a rough fight and has been fDr 19 years.
Our press consultants tell us we must never mention it as it "frightens the publie."
If a definition of governing is maintaining an orderly peace in which business can be conducted
then there sure isn't any real government.
So a portion of your donation is spent on patching up the damage done, keeping going in spite Df
attacks and nullifying the actions against the West of a very choice lot of bad hats. If we didn't have
the documentary evidence 1 wouldn't dare mention it.
Tt costs money to bring cases up to US Supreme Court level as we have. The legal defense e..xpenses
we have in a dozen countries is not small.
So a portion of your donation gDes to keeping the subject available to you and to the world.
\Ve work very hard to keep tech being done well. It is nothing for us to put two people on a fast
plane and send them half around the world to straighten up the Case Supervision and auditing in an
area so you can have confidence in the serVlce you get.
It is routi.ne to send the highest class people "\ve have to handle "ARC Breaks of Long Duration" in
the field or on admin lines or to see they get handled.
Your donation suppDrts a long and complex set of communication lines by which tech and admin
can be cared for rapidly.
A portion of your donation just the other day began a survey of a backward country to introduce
h.igh speed educational processes to bring their people quickly from the stone age up to present time.
The "Peace.Corps" was also there on cushy government funds building houses for a big Construction
Company at a nice profit. But we, unsupported, began the effective work actually needed there to help
the people.
21
-_.
 A tiny bit of your donation neated up an area ruined for Americans by the American Navy.
Small parts of your donation heal up a lot of things over the world.
But the biggest part of your donation stays right in your area. It is used to make training and
processing and data available to the next fellow first by keeping the church there and second by
letting him know about it and third by making as sure as possible that the training and processing
he gets is standard and effective.
Your donation keeps the church alive and functioning and the environment safe.
It is not easy to do, hit repeatedly as we are.
Gradually little by little we are taking the pressure off our churches. Gradually surely and
certainly the bad hats are losing their own power in the world.
If we had the fantastic sums appropriated to "mental health" (and put largely in their own pockets
and used to try to crush anyone else) we would make a lot lot lot more progress. As we wouldn't also
have to fight the lies that money buys into press and government.
But we don't have appropriations. They are given only to those who deal in death, it seems.
So little by little, using donations you give us for your service, your training and your processing,
we create little by little areas of sanity.
And as these areas spread out, releasing and dearing the community, if we continue to be alert
and competent, perhaps those areas will meet one country, one continent to the next and we win
have a cleaner, saner world.
Your donation is supporting the greatest hope that man has ever had and the churches and
people vital to its survival and increase.
Your donation does what it takes to get the job done.
Thank you.

L RON HUBBARD
Founder

As a testament to the integrity of this writing, in departing this life,

L. Ron Hubbard continued to support the church, leaving virtually his
entire estate, including the fruits of a lifetime of writing and creativity, to
the benefit of the SCIENTOLOGY religion and all mankind.
 LIS T OF SERVICES
QUALIFYING FOR CHARITABLE CONTRIBUTION DEDUCTIONS

Basic Processing and Training Services Training

HUHMRD DIA-NElICS Seminar HUBBARD KEY TO UFE' Course

r
HVnfL\RD DIANmcs Auditor Course HUBBARD liFE ORIE....,,\TION Course
DIA:>irncs Bam:: O:"E"" Auditing STUDE)'.'T HAT Course
Success Through Communication Course HUBBARD MI:..HOD Oz.:E Co-audit Course
HellMRD Qualifii?d Scienlologisl Course Therapeutic TR Course
Anatomy of the Human Mind COUfse TRs and Objecti,'es Co,audit Course
Personal Efficiency Coufse Part I and Part 2 SCIE....'TOlOGr Drug Rundown Co,audit Course
Introductory & Demonstration Processing Primary Rundown
Group Processing New HU8B.\RD Professional TR Course
Assist Processing HU8BARD Professional Upper Indoc TR Course
Special Di\" 6 Word Clearing HUBB.\RD Professional .\letering Course
Academy Le,'el a
Processing Academy Level I
THE PURIFICATIO:-; Rl.':"OOWN Program Academy Le"el II
12 1/2 Hour Intensi'·e Auditing Academy Le"el III
(includes Grades. FAlSE PURr05E RU:"DOWl'~. Nnv ERA Academy Le"cIIV
DL\:"ETICS-. ITS Rundown. H,\PPINESS Ru:"ocm'"N. etc.) Class IV Internship
Expanded Dianetks Auditing Class V Course
ClEAR CERTAI1\'TY RUNOOWN'" Auditing Class V Internship
Auditing
SUNSHINE Rl.iNOO\\'N Class V Graduate Course
HUBMRD Solo Auditor Course Parts I and II Class V Graduate Internship
RGEW Class VA Graduate
Clearing Course Class VA Graduate Internship
NcwOT [ Class VI - 5,\11'-. HilL Special Briefing Course. Levels A-P
OT II Class VI Internship
OTI]l Class VII Course
New OT IV (auditing intensives) HU8MRD Class VIII Course
New OT V AUDITED NOTs (auditing intcnsiw~s) Class VIII Internship
NewOTVI 5c1£1'o'TOlOCr Marriage Counseling Auditor Course
New OT VI] SOLO NOTs Allergy and Asthma Rundowll Auditor Course
New OT VIII TRUTH REVEAlW'" Est Repair Auditor Course
(available only at Flag Ship Service Organization) P.s~rch Treatment Repair Auditor Course
L10 ,LIl and Ll2- Rundowns PTS/SP Auditor Course
CAUSE RESURGr,-.;CE RUNDOWN'" SoUTH AFRICAN RUNDOWN'" Auditor Course
SurER POWER'" Student Booster Rundown Auditor Course
aT'" Debug Servicc VITAL INFOR.\lATION RUNDOWN- Auditor Course
flag Casc Check 11'o"TROSPEcnON RUz.:OOWN Auditor Course
Rcvic\\' Auditing PDH Detection and Handling Auditor Course
Case Supervision Handling Fear of People Auditor (our5e
HUDMRD Professional Word Clearer Course
HUDMRD Professional Word Clearer Internship
HUBBARD HApP1N£.S5 RUNDOWN Auditor Course
HUB5ARD Senior Confessional Auditor Course
HUBBARD Senior Confessional Auditor Intcrnship

-
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lintup 'fdtil-lOr·w.o.d~ doNtion> .... do thtir cnn-e,~ HUBBARD FAlSE PURPOSE RU;-'1)()w1'i Auditor Course
HUBBARD FAlSE PURPOSE Rul"OOw1'; Auditor Internship
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 ]jUII/Il/g continued OT Haftil/g COllrses:
Scientology Drug Rundown Auditor Course The Doctorate Course for OTs
HUBR·\RD InlnxluctOl"}1 and Di>monstratioll Auditor ExterioriZ<ltion and~the Phenomena of Space Course
Course The Tune Track ofTheta Course
HUBB."..RD Assists Processing Auditor Course The Route to Infinity Course
PTS/SP Course Secrets of the i\-tEST Uni\·erse Course
(How to Confront and Shatter Suppression) The Perception of1hlth Course
HUHB."..RO Group Auditor Course Uni\'erses and the War Between Theta and MEST Course
5cIE.'HOlOGY Ethics Sp.-"Cialist Course The Phoenix Lectures Course
Special Course in Human Evaluation The Creation of HUllIan Ability Course
Children's Communication Course The Power ofSirnplicity Course
HUBIJARD Basic Art Course The Anatomy of C..lUse Course
Keeping SClENTOl.OGY Working Course Whole Track Course
Introduction to 5cIL'HOlQGY Ethics Course The Solution to Entrapment Course
The Ability Congress Course
Thinl and Fourth Dynamic Tmining COIll:>es: State of ,\o1an Congress Course
HUBB.-\RD Elementary Data Series E\'-aluator's Course Responsibilit}1 and the State ofOT Course
HUBB."..RD Executive Data Series Evaluator's Course The First Postulate Course
Organi:lLltion Executive Course The Skills of a Theta Being Course
Fl.AG becutive Briefmg Course The Milestone One Course
Rehabilitation of the Human Spirit Course
Restoration of Knowing Cause Course
Command ofTheht Course
Saint Hill New Civilization Series Course
The Game ofOT, Exteriori7.;ltion & Havingness Course
The Factors Course
The First International Congress of Dianeticists and
Scientologist5 Course

•
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. 14
 N THIS TIME AND IN THIS

PLACE - FOR POSSIBLY JUST A LITTLE WHILE, WE HAVE

THIS CHANCE. To GO FREE AND TO MAKE IT. PLANETS

AND CULTURES ARE FRAIL THINGS. THEY DO NOT

ENDURE. I CANNOT PROMISE YOU THAT YOU WILL

MAKE IT. I CAN ONLY PROVIDE THE KNOWLEDGE AND

GIVE YOU YOUR CHANCE. THE REST IS UP TO YOU.

I STRONGLY ADVISE YOU WORK HARD AT IT - DON'T

WASTE THIS BRIEF BREATH IN ETERNITY. FOR THAT IS

YOUR FUTURE - ETERNITY.

1. RON HUBBARD

FOR MORE INFORMATION If you have any question or difficulty

regarding existing IRS tax cases or audits, or with the deductibility of donations, you
can contact the Tax Compliance Officer, Office of Special Affairs International, 6331
Hollywood Boulevard, Suite 1200, Los Angeles, California 90028, phone number
(323) 960-3500. He is standing by to assist you or your tax advisor. t