The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury .
84-614: The Religious Technology Center ( RTC ) is an American non-profit corporation 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. While exercising authority over
168-528: A centralized bureaucracy and hierarchical structure. ... [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 main types of organizations within the Scientology network are: Church of Scientology organizations that are public-facing are called "service orgs". The two main types of services offered to
252-484: A corporate-style office set aside for Hubbard's reincarnation, with a plaque on the desk bearing his name, and a pad of paper with a pen for him to continue writing. All Scientology management organizations are controlled exclusively by members of the Sea Org —which is not a corporation—consisting of the "elite, innermost dedicated core of Scientologists" run as a paramilitary organization : David Miscavige
336-538: A dangerous cult . In some countries, it has attained legal recognition as a religion . The Church of Scientology International (CSI) is officially the "Mother Church", and is responsible for guiding the other Scientology centers. Its international headquarters are located at the Gold Base in Riverside County, California . The Church of Spiritual Technology (CST) is the organization that owns all
420-463: 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
504-482: A day, and physical and sexual abuse of minors. Jenna Miscavige Hill , niece of David Miscavige and author of Beyond Belief: My Secret Life Inside Scientology and My Harrowing Escape , stated that as a child she often worked 14 hours a day and only got to see her parents once a week, if that. The highest authority in the Church of Scientology network is Religious Technology Center (RTC). The RTC claims to only be
588-700: A decade to resolve, and was dismissed on April 11, 1996, by the United States Court of Appeals for the Ninth Circuit . In its final opinion the court summarized the history of the case and commented on the conduct of RTC while the case was litigated: "[...] 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
672-442: 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,
756-564: A forced labour and re-education program against reputedly delinquent members of the Sea Org, which involves long days of hard labor, restricted food, and substandard living conditions. Ex-members have reported physical abuse and that members are prevented from leaving with threats and coercion. Teenagers as young as twelve years old have been assigned to the RPF, and there have been reports of children laboring for considerably longer than eight hours
840-425: 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
924-404: 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". 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
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#17327728264721008-463: 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 . RTC
1092-406: A staff of nineteen and urged others to join. On September 14, 1959, he wrote: "Here, on half a hundred acres of lovely grounds in a mansion where we have not yet found all the bedrooms, we are handling the problems of administration and service for the world of Scientology. We are not very many here and as the sun never sets on Scientology we are very busy thetans." The most important achievement of
1176-414: 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. 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
1260-423: A way to participate in community outreach projects. Volunteer Ministers travel to the scenes of major disasters to provide assistance with relief efforts. According to critics, these relief efforts consist of passing out copies of a pamphlet authored by Hubbard entitled The Way to Happiness , and engaging in a method said to calm panicked or injured individuals known in Scientology as a " touch assist ". Accounts of
1344-629: 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". Since 1987, David Miscavige has held the title of Chairman of the Board. 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: "[...] RTC [...] owns
1428-452: 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 David Miscavige , who has held the title of Chairman of the Board since 1987. Miscavige has been in leading positions within
1512-479: 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
1596-512: Is a person with a job completely unrelated to the mission network. ) Golden Era Productions is a 500+ acre property in California also known as Gold Base , occupied by the Church of Scientology since 1979. It is where they make Scientology films, reproduce audio recordings of Hubbard's lectures, and assemble E-meters . In 2011, the Church of Scientology purchased KCET-TV's studio facilities . After five years of renovations and upgrades,
1680-530: Is an anti-psychiatry lobby organization whose stated mission is to "eradicate abuses committed under the guise of mental health." It operates the Psychiatry: An Industry of Death exhibit which is open to the public in CCHR's building on Sunset Boulevard. It has been described by critics as a Scientology front group . The Church of Scientology began its " Volunteer Ministers " program as
1764-483: Is described by the Scientology organization as the highest-ranking Sea Org officer, and is referred to by the organization as its captain. The Church of Scientology International (CSI) is officially the "Mother Church", and is responsible for guiding the other Scientology centers. The Church of Spiritual Technology (CST) is the organization that owns all the copyrights of the estate of L. Ron Hubbard . There are numerous other management organizations, including
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#17327728264721848-524: 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
1932-450: 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
2016-517: 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
2100-483: Is the current Commissioner of Internal Revenue, having been sworn in on March 13, 2023. Werfel is the 50th Commissioner to serve in the position since it was created. The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising
2184-430: Is the head of RTC; officially Chairman of the Board, or COB. RTC employs lawyers and has pursued individuals and groups who have legally attacked Scientology or who are deemed to be a legal threat to Scientology. This has included breakaway Scientologists who practice Scientology outside the central organization, and critics, as well as numerous government and media organizations. Scientology Missions International
2268-530: Is the management organization over the mission network. Missions are small Scientology organizations which recruit new people and deliver basic services and auditing . These were the feeder organizations which sent people into the main Scientology orgs. Previously called franchises and running semi-autonomously under the wing of the Guardian's Office , they were considered "Scientology's life blood" until David Miscavige and his International Finance Police gutted
2352-637: Is the publisher for Scientology books and magazines in the United States, and New Era Publications International, Aps is the publisher in Europe. Past publications organizations include Distribution Center Inc. (Maryland 1955), Publications Organization United States (California 1971), and Scientology Publications Limited (UK 1991). As of 2023, the Bridge Publications print and distribution center, located at 5600 E Olympic Blvd, Commerce, California, occupies 185,000 square feet and prints
2436-555: The Commodore's Messenger Organization , Watchdog Committee , Continental Liaison Offices, and the organizations that manage the dissemination and outreach activities . In the 1950s and 1960s, management was operated from the Hubbard Association of Scientologists International (HASI), and from 1966 until the 1980s it was the Church of Scientology of California (CSC). Critics of Scientology have spoken out against
2520-412: The "Inspector General Network": "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
2604-442: The "Scientology applied religious technology". 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
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2688-491: The "holder of Scientology and Dianetics trademarks", but is in fact the main Scientology executive organization. RTC chairman David Miscavige is widely seen as the effective head of Scientology. Religious Technology Center is the organization at the top of the Scientology hierarchy. RTC was established in 1982, and controls the Dianetics and Scientology trademarks. In 1987, David Miscavige took over control of RTC and
2772-577: The 1950s. In 1959, he bought Saint Hill Manor , a Georgian manor house near the Sussex town of East Grinstead . During Hubbard's years at Saint Hill, he traveled extensively, providing lectures and training in Australia, South Africa in the United States, and developing materials that would eventually become Scientology's "core systematic theology and praxis". While in Saint Hill, Hubbard worked with
2856-580: The 4.5-acre property was reopened in 2016 as "Scientology Media Productions". The facilities included "three soundstages, postproduction tools, control rooms, music studios, mixing rooms, art departments, scene shops, radio booths, screening rooms, a magazine production space, a live-events hub" and 136,000 square feet of space. In 2018, they launched the Scientology Network . Bridge Publications, Inc. (incorporated 1981 in California)
2940-459: The Board and ultimate head of the global Scientology network: "[...] 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
3024-568: The Commodore's Messenger Organization full legal control over Scientology while at the same time insulating both Hubbard and the CMO from any legal liability for running the organizations of Scientology by lying about the level of control they really had." In 1986, after the death of L. Ron Hubbard, Pat and Annie Broeker presented documents from Hubbard showing they had been promoted to "Loyal Officers" and were named as Hubbard's successors in managing
3108-739: 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, [...] At the time of RTC's 1993 filing for tax exemption, RTC controlled four other corporations: 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. At
3192-848: The President on the appointment and removal of a Chief Counsel of the IRS. Treasury Order 150-10 states in relevant part: "The Commissioner of Internal Revenue shall be responsible for the administration and enforcement of the Internal Revenue laws." The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury . One of the Commissioner's most important responsibilities with respect to
3276-647: The Saint Hill period was Hubbard's execution of the Saint Hill Special Briefing Course (SHBC). It was delivered by Hubbard from March 1951 to December 1966 and, within the Church of Scientology, is considered the best training course for budding "auditors" in the organization. Scientology groups called "Saint Hill Organizations" located in Los Angeles, Clearwater (Florida), Copenhagen and Sydney still teach this course. Commissioner of Internal Revenue The office of Commissioner
3360-484: 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')
3444-405: 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
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3528-447: 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. Within that context, André Tabayoyon stated in a 1994 declaration the following about Miscavige's exertion of power as Chairman of
3612-437: 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
3696-559: The Sea Org. However, a year later David Miscavige had wrested power from the Broekers and became the leader of the Scientology organization. The Church of Scientology network operates as a multinational conglomerate of companies with personnel, executives , organizational charts , chains of command , policies and orders: Today, what we call "Scientology" is in reality a remarkably complex network of ostensibly independent but clearly interconnected corporate entities. ... with
3780-578: 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
3864-408: The U.S. Claims Court noted in its opinion in a tax case, which involved CST in 1992: 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
3948-729: The US. Until the 1990s, few people opened new missions and the push was directed towards celebrities to open missions: Kirstie Alley opened a mission in Wichita, Kansas in 1995, Isaac Hayes and Lisa Marie Presley opened one in Memphis in 1997, and Jenna Elfman opened one in San Francisco in 2001. According to the Church of Scientology, by 2002 there were 197 missions in the US, and by 2008 there were internationally 3,200 missions across 129 countries. (Note: A Sea Org missionaire
4032-712: The Volunteer Ministers' effectiveness have been mixed, and touch assists are not supported by scientific evidence. Many other Scientologist-run businesses and organizations belong to the umbrella organization World Institute of Scientology Enterprises (WISE), which licenses the use of Hubbard's management doctrines, and circulates directories of WISE-affiliated businesses. WISE requires those who wish to become Hubbard management consults to complete training in Hubbard's administrative systems; this training can be undertaken at any Church of Scientology, or at one of
4116-403: The above-mentioned "Board of Directors RTC". 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. Within the executive branch of RTC existed at least until 2001
4200-608: 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
4284-583: The attorney Sherman D. Lenske from the law firm Lenske, Lenske & Abramson ALC, Warner Atrium, 6400 Canoga Avenue, Suite 315, Woodland Hills 91367-2491. On August 19, 1993, RTC filed an application for tax exemption under section 501(c)(3) of the Internal Revenue Code . In the same year the Internal Revenue Service granted RTC's request for exemption. The granting of tax exemption to RTC and other Scientology corporations
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#17327728264724368-653: The campuses of the Hubbard College of Administration , which offers an Associate of Applied Science Degree: The church owns a staggering array of properties, from a college on 55 acres in England to a luxury cruise ship. The church often buys historic buildings and refurbishes them in grand fashion. — St. Petersburg Times , 2009 Hubbard moved to England shortly after founding Scientology, where he oversaw its worldwide development from an office in London for most of
4452-478: 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". 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
4536-521: The copyrights of the estate of L. Ron Hubbard . All Scientology management organizations are controlled exclusively by members of the Sea Org , which is a paramilitary organization for the "elite, innermost dedicated core of Scientologists". David Miscavige is described by the Scientology organization as the highest-ranking Sea Org officer, and is referred to by the organization as its captain. In 1950, L. Ron Hubbard established organizations to manage activities related to his invention of Dianetics ;
4620-489: The disciplinary procedures and policies of the Sea Org, which have been a source of controversy since its inception and variously described as abusive and illegal. Former Sea Org members have stated that punishments in the late 1960s and early 1970s included confinement in hazardous conditions such as the ship's chain locker. In 1974, Hubbard established the Rehabilitation Project Force (or RPF),
4704-427: 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. 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
4788-469: The early 1980s to avoid further government scrutiny and to limit and compartmentalize liabilities. The Guardian's Office was replaced with the Office of Special Affairs; Religious Technology Center (RTC) was created, and numerous other corporations sprang up during this period, which acquired the name "corporate sort out" (CSO). The idea was to "create a legally defensible structure that would give Hubbard and
4872-487: The for-profit corporation Author Services Inc. (ASI). Miscavige stayed on this position until 1987. About the role and the position of the RTC within the structure of the Scientology network, David Miscavige declared in 1994: "[...] 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
4956-420: 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
5040-459: The internal structure of the organization as follows: "[...] 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
5124-581: The literary, theatrical and musical works of L. Ron Hubbard. It is wholly owned by Church of Spiritual Technology . Author Services runs the contests Writers of the Future and Illustrators of the Future . Galaxy Press is an imprint of Author Services, spun off from Bridge Publications in 2002. Author Services and Galaxy Press are located at 7051 Hollywood Blvd, Hollywood, CA 90028 . There are many independently chartered organizations and groups which are staffed by Scientologists, and pay license fees for
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#17327728264725208-494: 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. Since its inception in 1982, RTC has been involved in various lawsuits in both state and federal courts . The majority of
5292-505: The network in the early 1980s. Missions were operated by a mission holder who paid 10% license fees to the Church of Scientology but kept the bulk of their income to themselves. The new policy was that missions paid a higher percentage to the new Scientology Missions International (SMI), established 1981, and anyone who objected was declared suppressive and their bank accounts seized. Hundreds of mission holders lost or closed their missions and in 1983 there were just forty missions left in
5376-534: 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. On September 21, 1993, the following individuals held corporate positions at RTC: The Board of Trustees
5460-413: 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 was not included in that application. In its application for tax exemption, RTC described
5544-500: The organization's magazines and other Scientology materials. The center's press has the capacity to print 55,000 pages per hour. The warehousing and shipping department is fully automated, with the capability of handling half a million items per week. There are several imprints from across the entire Scientology network which are printed at the main print center, including Effective Education Publishing , Freedom Publishing, and Galaxy Press . Author Services Inc. (ASI) represents
5628-536: The organizations went bankrupt and Hubbard moved to Arizona where he started Scientology . In 1952, Hubbard established the Hubbard Association of Scientologists (HAS), a secular organization, and in 1953 the first Church of Scientology organization was incorporated in Camden, New Jersey . The HAS was dissolved and the Hubbard Association of Scientologists International (HASI), a religious fellowship,
5712-481: 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. In an internal newsletter, "Keeping Scientology Working", RTC stated the following about the purpose and duties of
5796-451: The public are auditing and auditor training. Auditing is the 'counseling', and training teaches how to audit. The levels of auditing and training are charted and described on The Bridge to Total Freedom . All service organizations are separate corporate entities, are licensed as franchises, and pay a percentage of their gross revenues to International Management. Hubbard's image and writing are ubiquitous in service orgs, and each maintains
5880-530: 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. [...]" Church of Scientology The Church of Scientology
5964-712: The religious practices of Scientology and the destruction of its opponents". The RTC filed a lawsuit on January 1, 1985, in the United States District Court for the Central District of California against Robin Scott and the Church of New Civilization (not to be confused with the New Civilization Church ), a Scientology splinter group, alleging theft and unauthorized use of confidential material owned by RTC. The case took over
6048-490: 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
6132-523: 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 was incorporated in 1986 as a regional office for RTC in Australia. It is a dormant corporation and has obtained tax exempt status. IGN was incorporated in 1992 in Sweden. The organization was founded to register Scientology 's trademarks and service marks as
6216-500: The top ranking staff, including Hubbard's wife, were indicted for infiltrating the US government in their actions of Operation Snow White , Hubbard went into deep hiding though continued to manage control over the organizations but this time through intermediaries—predominantly Pat Broeker and David Miscavige . After the convictions in United States v. Hubbard , there was a flurry of activity creating new corporations in
6300-423: 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
6384-479: The use of Scientology technology and trademarks under the control of Scientology management. In some cases, these organizations do not publicize their affiliation with Scientology and operate as front groups . Founded in 1989, the Association for Better Living and Education (ABLE) is an umbrella organization that administers six of Scientology's social programs: The Citizens Commission on Human Rights
6468-418: 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
6552-430: 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
6636-538: 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. 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). As of March 14, 2008, RTC's official agent has been
6720-530: Was created by Congress as part of the Revenue Act of 1862 . Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States , with the consent of the U.S. Senate , for a five-year term. Daniel Werfel
6804-463: Was established to be the managing umbrella organization over all other organizations. In late 1954, Hubbard made the official announcement that Scientology was a religion. In 1954, the first Church of Scientology was incorporated in California, which in 1956 was renamed to the Church of Scientology of California. That organization was to become the 'mother church' over hundreds of smaller churches and missions of Scientology until 1981 when that status
6888-462: 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 . Six months later, on June 15, 1982, the Articles of Incorporation were restated. On April 8, 1986, they were amended in order to clarify the disposition of RTC's assets upon the dissolution of the corporation. At present
6972-488: Was passed to the Church of Scientology International . Hubbard had official control of the organizations until 1966 when he publicly resigned, though he continued to give orders to executives, secretly running the organizations. Although Hubbard maintained no formal position within Scientology's management structure, he remained firmly in control of the organization and its affiliated organizations, often using code names and code words to obscure his involvement. When some of
7056-445: 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,
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