Closing Agreement

Scientology: Live by Tax Exemption, Die by Tax Exemption

The Church of Scientology argues that its IRS 501(c)(3) tax exempt status is proof that Scientology is a religion.

Based upon this logic, then, when the Church loses its tax exemption it will cease to be a religion.

Live by tax exemption, die by tax exemption. In other words, Scientology is a religion only in legal terms and not due to any earned and accumulated virtue or goodness.


Scientology’s products and services escalate in steps. These steps are called the Bridge.

After a paying customer attests to having attained the state of Clear, the customer pays more money — and signs a few more contracts — and finally gets to read the copyrighted cosmological reveal at the heart of Scientology. This “big reveal” solves a cosmic murder mystery so to speak.

Thereafter, the customer is instructed on how to systematically identify and eliminate the negative psychoactive content and consequences arising from the copyrighted cosmological reveal. Predictably, this negative psychoactive content and the means to handle it are also copyrighted. Scientology presents a copyrighted problem for which it offers the only possible and copyrighted solution.

Based upon this copyrighted content, it is quite easy to see that Scientology can exist completely apart from any tax exempt status. What it cannot exist apart from, however, is its contractual basis. Scientology is most fundamentally a business and, as such, must rely heavily upon contracts to transact business and to enforce the confidentiality of both its overt and covert operations.


There is no faith in Scientology; there is only a series of business contracts.


The Church of Scientology long ago legally argued that its Xenu-based cosmology is a trade secret. Therefore, the Church of Scientology long ago made a distinction between its commercial-grade cosmology and its claimed religious status.

Specifically, Scientology’s commercial-grade cosmology has absolutely no necessary or dependent relationship to 501(c)(3) tax-exempt status.

Once this distinction is understood one can see that the Church of Scientology is, in its most fundamental sense, a business organization engaged in selling and delivering a copyrighted commercial-grade cosmology-based experience fraught with risks and peril.

If you think about, Scientology is really no different than hiring a tour guide to take one on an extended journey through a dangerous foreign land in search of a promised treasure. In this case, however, one does not learn until after the journey has begun that their tour guide is controlled by the self-serving, deceptive, and intimidating despot who runs the country with an iron fist. One suddenly realizes they are continually being spied on by both seen and unseen agents of the despot. One is asked to come in for interviews.

When traveling in a despotic foreign land one has none of the civil and legal rights they enjoy back home. In the case of Scientology, one surrenders all civil and legal rights on the way into the Scientologyland. This happens when one signs the four unconscionable contracts Scientology uses to legally cripple its members. More contracts follow the deeper one travels into the interior of Scientology. There are ever-presents risks of losing all one’s money and sanity in this foreign land.

If you escape Scientologyland and then seek to warn others of the dangers therein, Scientologists will seek to attack you overtly and covertly.

Scientology is a small and dangerous place.


The monies paid and the many contracts Scientologists must sign argue for the commercial nature of the Scientology enterprise.

When the Church of Scientology loses its tax exemption it will be reconfigured into a slimmed-down secular contract-based business offering a particular product and method, i.e. a copyrighted fusion of Freudian psychotherapy, reincarnation, and claimed esoteric-cosmological phenomena investigatable only by e-meter.


Scientology uses its tax exemption to cruelly exploit its captive labor force; engage in deceptive fundraising practices; hoard and accumulate tax free wealth; attack its critics and former members; pay for an army of lawyers, influence, and friends in high place; and be shielded by First Amendment protections while pursuing while doing these things. The Church of Scientology has no moral compass. It is a group engages in appalling and continued abuses of its IRS 501(c)(3) status.

Where Are the Church of Scientology Obelisks?

In its second 1993 submissions to the IRS, the Church of Scientology stated that, among other projects, the archival Church of Spiritual Technology, “also has firm plans to construct many large indestructible obelisks in different parts of the world with the express purpose of preserving for all future generations of man, the precepts from the book The Way to Happiness by L. Ron Hubbard.”

oblesiks'The world has yet to see even one of the planned twelve indestructible Scientology obelisks.

What happened? There were firm plans in place.

As of 2012 CST had a book value of $447,192,921 so it’s not like there is no money for the obelisks.

Perhaps the Church of Scientology went astray when it failed to build the planned Way to Happiness obelisks? I say this because the Ideal Orgs have not helped.

A dozen dramatic obelisks placed in the major cities of the world would surely have attracted far more attention than the bland and boring Ideal Orgs.

Imagine the stunning visual impact of magnificently lighted Scientology obelisks at night!

Alas, we have all been deprived of the grandeur that was to be.

Surely had these structures been erected at the principal byways of the world the social decline would have been arrested. But no. The obelisks have yet to be built and so the dwindling spiral consumes even the Church of Scientology itself.

I wonder if the IRS noticed that the Church reneged on this plan.

Other CST items of interest are listed in the PDF below. For example, we learn that CST manufactured an estimated 1,800,000 stainless steel plates and then stored them inside 15,500 titanium time capsules. These capsules were then wrapped in thermal covers, stored on special racks, and placed in vaults that are impervious to all but a direct nuclear strike.

CST candidly admits in this document that its vaults will be vulnerable to looters and vandals in a post-apocalyptic future. Even CST recognizes that future survivors will likely melt down the metals in the vaults to make utilitarian items such as coins, forks, knives, axes, tent pegs, and even swords and shields. Perhaps CST stores multiple sets of everything in its vaults in the hope of future survivors melting down most of the Tech while keeping at least one set intact. In such a case, future survivors of a nuclear holocaust can repeatedly touch the charred walls of ruined buildings while doing TR’s.

Church of Scientology: Disconnecting from 990-T’s!

The Scientology Money Project has already gained serious attention from government agencies, journalists, cable news networks, major networks, Pulitzer prize winners, and even an Emmy winner.

The Scientology Money Project has also gained the attention of Scientology’s Office of Special Affairs.

Using inferential methodology, I can tell you of recent behind-the-scenes developments in which Church operatives are seeking to accomplish at least five goals:

1. To discover how I obtained the 990-T’s. The answer is simple: IRS Form 4506-A. Click the link to the IRS website or scroll down to get a copy on my Scribd account. The 990-T’s are easy to obtain.

2. To persuade me to take down the 990-T’s from this blog and place them elsewhere, a so-called “neutral website.” I answered this in my last post when I said “no.” My plan is to add all publicly available 990’s and 990-T’s to this blog as I obtain them. IMO, the real goal of OSA is to get the 990-T’s off the internet. This will never happen. The horses are out of the barn.

3. To discover how much I know about the money and legal labyrinth of the Church. The answer is this: What I know comes directly from publicly available documents. The labyrinth is being unraveled and its core elements exposed.  Everything will be made known in due time.

4. To persuade me that a US Congressman is willing to help me further my goals if I will only tell an intermediary everything I know. I checked into this and am not handing anything to any intermediary. No thanks. I can contact members of Congress myself. If you are a Scientology critic or former member, you must always be extremely wary of friendly strangers who suddenly appear and offer to help. There is >90% probability they are OSA-connected. They are Trojan Horses.

5. I can reasonably infer that Church members have already begun to ask OSA about the 990-T’s. OSA is apparently ordering Church members to disconnect from those people who gave them the 990-T’s. This is not surprising as the Church’s toxic policy of Disconnection includes disconnecting from inconvenient people, facts, and knowledge.

The Church wants its members to remain ignorant and uniformed of their rights and power. Case in point:  Scientology non-profit entities that do not have religious status, e.g,. the social betterment groups, have a legal obligation to make their 990’s widely available to their membership and to the public. With the exception of CCHR, it appears that there is wide noncompliance. To its credit, and in compliance with IRS Code and US Treasury regulations, CCHR posts its financial data and 990’s online: http://www.cchr.org/about-us/what-is-cchr/cchr-financials.html

501(c)3’s with religious exemptions do not have to file 990’s. However, they must file 990-T’s. Scientology religious entities have filed 990-T’s but nevertheless appear to be in noncompliance on making 990-T’s widely available to their membership and the public. Why the noncompliance Church of Scientology entities?

 

Here is the applicable IRS policy:

IRS.Disclsoure

Church of Scientology – IRS Closing Agreement. Final Draft Leaked by the New York Times on Dec. 30, 1997

Retrieved from: http://www.xenu.net/archive/IRS/