The Church of Scientology International’s 1993 Form 1023 IRS application for religious tax exemption contains a wealth of information. This little-known document is posted below.
Among other things, the 1023 specifies that the Church of Spiritual Technology can take back Scientology’s advanced tech and religious marks, which are controlled by RTC, under these conditions:
The Articles of Incorporation for CST require it to have three tax lawyers as “Special Directors” to ensure that Scientology organizations never act in a way to jeopardize Scientology’s blanket tax-exempt status granted it by the IRS in 1993.
There is no requirement CST’s tax lawyers be Scientologists. The original CST tax lawyers and Special Directors were non-Scientologists Meade Emory, Leon Misterek, and Sherman Lenske.
The question is this: Why are the current CST tax lawyer Special Directors not acting to remove David Miscavige as he poses the greatest single threat to Scientology’s tax exemption?
If CST were to exercise its right to buy back the advanced levels (the OT Levels) and the trademarks from RTC by citing the danger David Miscavige poses to Scientology’s tax exemption, then this would put David Miscavige and the Church of Scientology out of business immediately.
This would happen because a) CST owns the lower levels and trademarks, and b) CST has the right to acquire, upon demand, the advanced materials to RTC for a nominal sum.
In terms of history, what RTC did — per its charter — was to exclusively license the Church of Scientology International (CSI) to manage the technology and trademarks of Scientology.
In terms of history, what CSI did, in turn, was to sublicense all of Scientology’s service delivery orgs, printing orgs, social betterment groups and all other Scientology groups to use and deliver Scientology’s intellectual property and trademarks.
In exchange for their sublicenses, CSI’s sublicensees pay royalties to CSI. In turn, CSI keeps a certain percentage and passes the rest of the royalty money up the chain to RTC and CST.
In this scenario, RTC is supposed to step back and act to guarantee that the technology and trademarks of Scientology are kept pure, not altered, and are delivered 100% standardly per LRH policies by CSI and its sublicensees.
This is not how it works in actual practices as David Miscavige pierces all corporate veils and runs all of Scientology as his alter ego.
CSI is called the “Mother Church” of Scientology. This is a somewhat misleading term. CSI is more correctly called a management church. In corporate terms, CSI can be thought of as the corporate headquarters for a franchise company that licenses and manages its franchisees.
As such, CSI does not deliver any Scientology services. CSI is also a nonmembership corporation and has no members.
If CST’s tax lawyer Special Directors were to actually do their jobs and take back the advanced levels and trademarks from RTC, then CSI would lose its license to operate as would Flag, the Freewinds, CC Int, Bridge Publications, WISE, ABLE, Narconon, and everything else.
Scientology would be out of business. However, once David Miscavige was removed for his many threats to Scientology’s tax exemption, CST could quickly reinstate all of the licenses.
Concerned Scientologists and interested parties should file a lawsuit to compel CST, its Special Directors, Trustees, and Directors to take back the advanced tech and religious marks from RTC due to the massive and irreparable damage David Miscavige has caused to the Scientology religion and image and repute of L. Ron Hubbard.
David Miscavige has caused serious damage to the Church in many significant ways, particularly by the massive public exposure his physical assaults upon senior Church executives; his waste of money on paying PI’s for 25 years to spy on Pat Broeker; his numerous documented lies and falsehoods; his use of hate websites against those he deems enemies, etc.
The list of Miscavige’s wrongdoings, perjury, and the damage he has caused Scientology needs its own website.
Some facts to know about CST:
The Church of Spiritual Technology is a non-membership corporation and can have no members.
The Church of Spiritual Technology is staffed by Sea Org and is therefore a Sea Org Org.
The Church of Spiritual Technology owns all of the patents for the Scientology e-meter.
The Church of Spiritual Technology last filed a form 990 in 2012. That document showed CST to have a book value of $447,192,921.
Why is CST not acting in the way CSI represented to the IRS in its 1023 application for religious tax exemption?
Did the Church of Scientology lie to the IRS in its 1023 application for religious tax exemption? Of course it did. Scientology lies whenever it opens its mouth.
The CST Special Directors are a legal fiction and nothing more. The CST Special Directors are simply well-paid human shields whose actual job is to protect David Miscavige from the consequences of his own actions, lies, perjuries, and countless felonies.
In its present form, CST is aiding and abetting the criminal kingpin of an organized criminal psychoterrorist cabal engaged in human trafficking; labor trafficking; the destruction of children and families; the avaricious and nonstop plundering of family and business finances; and the wanton destruction of everything else it touches.
The Scientology psychoterrorist cabal masquerades as a religion.
The Church of Scientology cannot have it both ways: The Church is either governed as it represented to the IRS, or, the Church of Scientology is the alter ego of David Miscavige.
If the Church of Scientology International (CSI) is governed as it represented to the IRS, then it governs itself and operates autonomously from RTC.
Therefore, CSI’s International Justice Chief should immediately declare David Miscavige an SP and order him off Church premises. Likewise, the IASA can terminate his membership in the IAS.
The fact is that both CST and CSI are legal fictions and alter egos of David Miscavige.
Based upon an alter ego finding, the IRS can revoke Scientology’s 1993 blanket 501(c)3 status.
The language to do so was put in place in the 1993 Final Agreement between the IRS and Scientology.
In the leaked Final Draft Closing Agreement between the IRS and the Church of Scientology, the IRS stated that the Church’s tax exemption could be reopened in the event of fraud, malfeasance, or misrepresentation of material fact:
Scientology is awash in fraud, malfeasance, and misrepresentation of material facts.
The failure of the CST Special Directors to move against David Miscavige proves Scientology’s 1023 was a fraud ab abinitio.
The Church of Scientology’s 1992 Form 1023 submission to the IRS in support of gaining tax-exempt status; this is a large document and may load slowly.
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I’ve spun my mental wheels in the devil’s advocate position trying for years to answer your broad questions, which sound reasonable questions to ask.
The reality is those in CST have no clue and no knowledge of that level of authority over Miscavige that you speculate they have.
It doesn’t even enter their minds.
I was pretty well informed of LRH’s final orders. I got zero inference or any direct orders putting any of CST, their board, etc, as superior and able to have any authority over Miscavige.
Remember, Miscavige was one who did get a lot of LRH orders and traffic, in the end of LRH’s life.
That’s the real authority line. It is which person(s) LRH directed his orders to.
Top enforcement person during the prior bureaucratic framework was the “LRH Personal Communicator” who was the boss of the old “LRH Personal Office.”
The old CMO was a sub unit in the LRH Personal Office, before the move of LRH from the Clearwater area out way from there, and ending up in California.
The function of the old “LRH Pers Comm” was to get those beneath to follow LRH’s orders, and honestly, Miscavige did have much of that function, when LRH started sending down orders in the early 1980s, it was up to Miscavige and those directly with him, the first ASI staffers, and the first RTC staffers.
Before being called CST it was just “Archives”, the “LRH Archives stuff” that Gerry Armstrong assembled, and the LRH “Household” people who kept up LRH’s actual stuff.
CST is just in other terms of their main function, they serve LRH’s goal of “preservation” of the “tech” (the Scientology quackery works of Hubbard, his corpus, think of the Holy grail guarding and preservation team, for the “Holy Grail” stuff of LRH’s, mainly what LRH wanted was his “tech” —- all the LRH originals, all of the “tech” in all it’s key forms, preserved for thousands of years.
That is their key and sole “authority” role, they in CST/Archives are Holy Grail team for Scientology.
They might have a sentence or two in their Board level LRH comments, which imply that when outside government agencies come to take or destroy the LRH tech, then they have ultimate legal say on the tech.
But the power, from the amount of LRH orders in the end, which acknowledge Miscavige as the “leader” of ASI and of this kind of “LRH Pers Comm” authority positions, that put Miscavige always superior to any CST staffers.
Also, at ASI, no ASI staffers ever said “SIR” to any CST staffers (Vorm or Bellin, nor to Przybylski when Dan Przybylski was head of CST, since Dan was the original CST/Archives head—in the Saint Hill photo of the original set up of the IAS, Dan’s in that photo, he’s in the front row, the lanky tallist fellow with the mustache flanking to the one side of Miscavige).
NO one in the know of the final LRH traffic would ever consider that at any time, that any CST exec (board member) has any authority over Miscavige.
Someday, I hope someone gets Terri Gamboa to chat about all of these major questions you have lingering.
I think also Mark Fisher has the right answers to your questions also.
When I proofread all of the “ASI traffic” there is one or two about the corporation that became CST when CST got it’s tax exemption. LRH did wish for that corporation to exist and to have the functions that CST has.
But NOT the power to decide to do the “right thing” in the fuller whole LRH big picture of what LRH wanted for the movement. CST staffers have zero power to make the kind of decision like you wish they would make.
Should they? I think RTC internally has failed to deal with Miscavige, that’s the right angle to have curtailed Miscavige’s power grab domination and Miscavige’s interpretation.
Two KEY writings, the IG MAA two or three writings, and the IG Cramming Officer writings, a total of half a dozen or less, totaly LRH “RTC” traffic, are the KEY to how Miscavige’s power ought to have been curtailed.
Miscavige’s interpretation of what LRH wanted, plus Miscavige’s domination so that no one could cram or put his ethics in, that’s the bottom line, and LRH laid out how to maintain the cramming and ethics of the “leaders” in the IG Cram Off and the IG MAA traffic. And then when I did my own personal “course supervisor” type of deeper principles of LRH’s full tech and admin going all the way back, there is one 1959 key LRH tape lecture, called “Individuation” which LRH explains how to deal with a leader who’s gone screwy, like Miscavige was allowed to do, since no one in RTC (cramming or MAA/ethics) ever put his ethics full in, specifically how Miscavige interpreted LRH’s final orders, and not just the complaints of the outsiders who still to this day haven’t grokked that the majority of the movement’s deepest flaws are LRH’s.
Miscavige’s personality doesn’t allow him to apply the “softer” touch LRH options. A Debbie Cook type of actual “tech” leader, and admin leader, and softer approach to handling underlings, would have done the movement much better.
Miscavige’s small minded ignorance also doesn’t allow him to do more major reform of the biggest of LRH’s flaws, which could be done, on pilots, which is how LRH tried out big changes, he’d pilot things, some things went on for over two years, which is beyond the normal two year limit of a “pilot”.
Anyway, you throw out big important questions, it all does come back to LRH’s options and writings and final orders, as to how things are today, with Miscavige’s personal out of control tyrant domination one man band running of everything.
Scientology is not worth saving, and that means not saving this whole massive cult bureaucracy that LRH wished to have and which his final orders push.
Best to skip all that, and just do the Hubbard quackery and the Hubbard exorcism, and maybe some of your favorite LRH wisdom.
Skip the whole cult Scientology movement. Enough of the quackery of Hubbard is free on the internet, that if someone wants to do this two person quack pseudo-therapy with another interested person, they can just learn how to do it free from the internet, and just SKIP all of official Miscavige’s interpretation of LRH’s “legacy of the tech.”
The cult bureaucracy suits the lawyers, they get paid to prop it up, LOL.
If someone wishes to learn the quackery of Scientology, SKIP official Scientology and the full LRH trap that Miscavige dominates and Miscavige remember is NOT a “tech” (quackery) performer, he can’t even do the Hubbard quackery. He’s just a cult boss top paperpusher strategic tyrant.
Miscavige can’t even do the “tech”, he’s just the remaining “LRH Pers Communicator” top of the power chain of authority.
Scientology rather, is the tech.
Key final LRH reference for what the subject is, is in the many final LRH ED writings of the early 1980s, one in particular where LRH lists out the big “case gain” sections of the “tech.”
Almost no one even tries to give the type of overview of Scientology I just did above.
Talking Scientology for real, looking at what LRH finally wanted, is an unthanked effort. LRH was wrong to put so much emphasis on the “admin” framework, and LRH is the one most wrong for making the framework unfixable, and for not having MORE of the IG MAA and IG Cram Off writings applied to ALL of the top decision makers (Miscavige is the now sole and worst).
Chuck Beatty
wasted 27 years in lower positions, course sup, later on project where I read almost all of LRH’s final years private writings, my two cents, don’t waste your time on the Scientology cult at all, either the quack therapy or the quack exorcism or trying to squeeze your life into the cult framework system that Hubbard left to dole out the Scientology quackery. If you want to try the Hubbard quackery, read it-drill it-do it with another person without any official Scientology “help.” But it’s quack, so why even do that.
I’ve spun my mental wheels in the devil’s advocate position trying for years to answer your broad questions, which sound reasonable questions to ask.
The reality is those in CST have no clue and no knowledge of that level of authority over Miscavige that you speculate they have.
It doesn’t even enter their minds.
(I’ve written a longer answer, but everything I’ve said goes in one ear and out the other, it’s too many weeds for people to even reasonably conceive. The details matter, it means too much reading of too much Hubbard writings which aren’t even in the public domain to wrangle over, and no one cares, since the Scientology Hubbard cult in the end of the day is quackery, so why try to solve dead Hubbard’s iron clad system that is so flawed to fix it violates Hubbard’s rules that average Scientologists would never conceive of fixing. Best to quit the quackery, never join, and never be in the Hubbard cult bureaucracy maze prison.)
Chuck: I’m always impressed by the depth of your knowledge regarding Scientology’s history and structure. This history of how CST came into existence from the archives is fascinating. Thank you for your comments!