CHURCHot SCIENTOLOGY

2008/2009

HIS BOOla.ET PROVIDES IMPORTANT TAX INFORMATION CONCERmNG DONATIONS AND OTHER PAYMENTS TO SCIENTOWGY CHURCHES, MISSIONS AND RELATED CHARITABLE AND EDUCATIONAL ORGAN1ZATIONSLOCATED IN 'IRE UNITED STATES. IT HAS BEEN PREPARED "\VITH THE ASSISTANCE OF THOSE TAX PJ:TORNEYS .MOST FAMlUARWITH THE INCOME TAX RULES AND REGULATIONS CONCERNING TRANSACTIONS VIITH SCIENTOLOGY RELATED ENTITIES, YET HAS BEEN KEPT CONCISE AND INFORMATIVE FOR TB.E LAYMAN AND PROFESSIONAL ALllZE. A COPY OF THIS BOOKLET SHOmD BE PROVIDED TO YOUR TAX ADVISORS TO ENSURE THAT YOU RECEIVE THE MAXIMUM ALLOWABLE TAX BENEFITS FROM YOUR DONATIONS.

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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 ACQUlSITlVE FOUNDATIONS- ALL BECAUSE, AS LRH SO SIMPLY PUT IT, "SCIENTOLOGY IS FOR THE, PEOPLE AND OF THE PEOPLE. IT BELONGS TO THEM:'

Thus, Scientology is. and always has been a grass-roots movement depending exclusively on parishioners for its support. Moreover w~ are a young religion, an~ do not have centuries of accumulated endowments or large holdings. Nor do we necessarily want them. Indeed, the only investments the Church considers worthwhile are operating facilities to better help 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 extinction. The "advanced" industrial nations are fast rendering this world uninhabitable while emerging Third World 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; ill fact, we have the only 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.

Nowwhether 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. What 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 with the means, that help may also take the form of providing others with the 'wherewithal to salvage this world.

No matter wbat form your contribution, no matter what application of LRH tech you choose to support, youcan.'t go wrong by contributing more. We have all lived in palaces, we have all played king and captain of industry. But these material wins are fleeting at best. The gains OfSCIENTOWGY are eternal.

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The United, States Internal Revenue Service has ruled t,'h3t the churches and missions of SOENTGLOGY located in the United States 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 for deduction against yOUI' federal income tax as charitable contributions, and thereby reduce the amount of federal taxes you may owe, assuming you itemize your deductions. And since most states, duplicate federal tax laws, these same donations should qualify for deductions against your state income taxes.

The rules governing deductibility of these donations - as wen as other paymentsvary depending upon the specific payment in question and your particular tax circumstances. The general rule is that a contribution to a qualified church or other tax-exempt organization will be deductible so long as the donor does not receive some tangible 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 deductionwe 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 SCIENTOLOGY donations.

T A X 0 iE D U C
F 0 R 'S C I E N Donations to SCIENTOLOGY Orgs and Missions

Contributions you make to United States SCIENTOLOGY I churches and missions to participate in or with respect to auditing and training generally qualify as tax deductible charitable contribu tions, In fact, almost every contribution you make to a SClENTOLOGY org 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 books, cassette tape-recordings and E .... Ml::.lER religious artifacts. The tax treatment of these contributions 01' payments is discussed below.

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I B L E D 10 N A T I 0 N 'S
0, L 0 c y S' E 'R. V I C E S
I '11:1 accordance with United States tax rules, donations to SCIENTOLOGY . chUl~ches and mission~ with res~ect to 3udi:ing.and training ge.'.nerall.Y

f . quahfyas tax deductible charitable contributions even 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 from 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 hut on everyone and everything within his or her expanding sphere of influence across the eight dynamics. As discussed in this booklet, all of the SCIENTOLOGY services necessary to move up THE BRlDGE to Total Freedom qualify as tax-deductible.

Both auditing and training are necessary to move up the Grade Chart to full OT. Fully half of the spiritual gains in SCIENTOLOGY are from training. One must be trained just to audit himself through the OT levels and a thorough grasp of

all the materials of SCIENTOLOGY 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 SCIEt'lTOWGY necessarily requires a thorough grasp of the third. and fourth dynamic technology. The basic axioms and laws in this body of knowledge were derived front auditing technology. For example, the 21 Awareness Characteristics in the middle of the Grade Chart are reflected in the SCIENTOLOGY 21 department organizing board. Recognition is the awareness characteristic of Level 0 and Grade 0 on the Grade Chart and of Department 1 of the organizing board. This moves on Up to Source which is the awareness characteristic of

Class VIII 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 011 third and fourth dynamic technology is necessary for complete Bridge advancement and achieving full OT, contributions for these services qualify as tax-deductible,

A comprehensive list of religious services, contributions for which qualify as tax deductible, is included in the appendix at the back of this booklet.

N 0 N D E D U C T I B L E
D 0 N A T I '0 N S
F 10 R s E R V I C E S Not all payments to SCIENTOLOGY churches are tax-deductible. Under another long. ... established principle of tax law - which applies equally to other religions - a tax deduction may not be 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 exchange for the contribution. The reason for this under tax law is that the person is considered to have received a purely persona] 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 taxdeductible under long-standing tax principles. Each type of payment to SCIENTOLOGY churches which does not qualify as tax-deductible is described below.

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Services directed to some specific personal concern SCIENTOLOGY 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 ate generally not tax-deductible.

The Church's LIFE IMPRoVEMENT courses contain Scientology religious technology needed to handle and improve some area of life such as marriage or the raising of children. These courses are directed at specific personal concerns and are 110t a prerequisite to. Bridge advancement as the same LRH materials in these courses are covered in Grade Chart training services. Contributions for LIFE IMPROVEMENT courses do not qualify as tax-deductible, This is also true of analogous services offered by churches of other religions.

SCIENTOLOGY 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 similarly do not qualify for tax deductions.

Of course, anyone who has participated in SCIENTOLOGY training andauditing 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 Tns 13RIDGE.

One other category of courses for which contributions will not qualify for tax deduction encompasses SCIENTOLOGY courses that are taken primarily to qualify for a particular staff position, Donations for these courses are not tax .... deductible, even though the services 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-exempt 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 ... religions Churches of Scientology also offer several courses that are primarily geared to non-religious matters rather than to advancement up THt BRIDGE. Contributions for these courses, similarly, do not qualify for the charitable contribution deduction.

One such course is THE WAY TO HApPINESS Course which involves detailed study of the non ... religious common seJ1se 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 HAP]lINESS RUNDO\VN is an auditing servicewhich 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,

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PAY.MENTS,

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TAN\GIBL,E

BENEFITS

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 exchange between SCITINTOLOGY churches and their parishioners involves the purchase of books, packs, cassettes, E-METERsand other religious materials.

SCTENTOIDGY organizations sometimes raise funds through the sale of special edition Ieatherbound books (for example, those offered to support SCrENTOWGY tech preservation activities), special edition E"M-ETERS, and fundraising dinners and events. In this instance a payment may have a d ual 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 01' 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 tax-deductible, When 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 notwish 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 Biblefrom a Christian ministry is not tax-deductible. TI:1€ 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.

SCIEmOLOGY churches and missions provide extension courses to help SCJEl1TOLOGISTS expand their knowledge ofDIANETlCS and SCI,ENTOLOGY through the study ofLRH 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 '-8._' H __ ·.,· o UI L D K._

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There are several additional tax rules you may find helpful to know, depending on the particular circumstances of your donation. They include the tax effects of donations for general purposes, donations for special services, the tax effects of service completion awards, the timing of deductions when deductible donations are applied to nondeductible services, and the possible impact oftax laws ofother countries.

General Purpose Donetions A donation given to the ehnreh that is not with respect to participation in services, such as a contribution to the org's building.fund, preservation of the religious materials, a dissemination campaign or other charitable purpose, should be fully tax-deductible,

Donations for Special Services Donations for Qual corrective 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 aretax-deductible,

The Auditor Certaint-y and Solo Certainty Courses are the equivalent of a retread or retrain of courses which qualify as tax-deductible Any donations for these services therefore should quaJify as tax-deductible.

Servi.ce Completfon 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, then the amount of your tax deduction should not be reduced,

It is possible for Service Completion Awards (that are not applied to anotherqualified service) to result in taxable income in the current year .i:£ they exceed the total of the current year's donations, You should consult your tax advisor in this circumstance.

Year of Deduction Income tax deductions for donations relating to participation in qualified religious services are nsrmally 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.

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 tax-deductible when made as all auditing services qualify for tax.deductions. Advancedonations 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 originally made for a qualified religious service to a-non-deductible course, service OJ.' the non ... deductible purchase of religious mate rials, 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 amountreapplied, 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 consul t yourtax 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, the donor may deduct the amount so applied in that later year.

Recordkeeping Requirements The Internal Revenue Service now requires evelY taxpayer to possess certain documentation substantiating their charitable contributions in order to claim a charitable contribution deduction for the contributions, It is your obligation to obtain this documentation and retain it in your records for the requisite period of time (geneIally three years from the due date of the relevant tax return or the date it was actually filed, whichever date is later), It is cri1'ical that you obtain this documentation alld keep it in your records for tire required time -If you do iJot have it the IRS will disallow your tax deduction.

The documentation required depends on the amount contributed, how the contribution was made, and in some instances the nature of the contribution:

Cash contributions of less than $250. For contributions paid by cash, check, credit or debit card or electronic funds transfer you must have either II) the cancelled. check or a legible bank or credit or debit card statement showing the amount and. date of the contribution and the identity of recipient charitable organization, or (2) a written receipt or other communication from. the recipient charitable organization that shows its name and the date and amount of the contribution.

Cash contributions of $250 or more. Forall contributions of $250 or more you must have a written acknowledgement from the recipient charitable organization stating (1) the amount contributed, (2) whether the organization gave you any goods or services in exchange for your contribution (other than certain token items or membership benefits), and (3) a description and estimate of the value of any such goods or services. If the only benefit you received is an intangible religious service the acknowledgement need not describe or estimate the value of the benefit. You must receive this written acknowledgement before the-due date (including extensions) of the tax return in which you are claiming the deduction or the date you actually file the return, whichev-er date comes first.

At the end of the year every Scientology church, mission or other Scientology ... related organization to which you made a qualified charitable contribution by cash, check, credit or debit card or electronic funds transfer during the year will provide you with a written acknowledgement of your contribution that satisfies these requirements. Be sure no: to file your tax return for the year untilyou receive this acknowledgement.

Laws of Other Countries IRS provisions 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 SCIENTOLOGY 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 C'FSSO"), however, even though it operates outside of the United States, because it is a qualified United States entity.

This general discussion of how tax exemption affects your personal income taxes is not intended to replace professional tax advice concerning your particular tax circumstances.

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onations to SCIENToLOGY-'related organizations other than churches and missions also may qualify as tax deductible depending on the specific organization in question and the nature of any return benefits received. As a general matter, donations to SCIENTOLOGY 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 of Scientologists is also a recognized tax-exempt religious organization, but since

the lAS is outside of the United States, donations to the lAS, including those for annual or lifetime memberships, do not qualify as tax deductible.

The lAS has established a separate fund in the United States called the United States lAS Members' Trust (USIMT). This trust has been recognized by the IRS as tax-exempt and donations to the USIMT qualify as tax-deductible, Because the USIMT advances the same worthwhile

purposes as the lAS, donations to this trust count squally 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.

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Donations to International Hubbard Ecclesiastical League of Pastors (I HELP) I HELP is part of the SCIE.l:'lTOLOGY religious ecclesiastical structure. I HELP licenses and supervises independent field ministers. Field ministers are the first line of dissemination. They are dedicated SClENTOLOGlSTS who have made the ministry of SCIENTOLOGY services their profession. Fieldministers pay I HELP membership dues and a fixed percentage of their income from ministerial services. These payments do not qualify as deductible charitable donations because the field minister is performing SqE~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 I HELP, however; qualify as tax-deductible charitable contributions to the extent the donor receives no tangible return benefit.

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ONATION,S

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Citizens Commission on Human Rights ,(CCHR) is a tax-exempt church .... affiliated charitable organization. CCRR combats the dangers of abusive psychiatric practices and dangerous psychotropic drugs, particularly the drugging of children. Many people support these vital social reform activities with donations. Donations to CCBR International and its various U.S. chapters qualify for the charitable contribution deduction.

Payments to HUBBARD Colleges of Administration HUBBARD Colleges of Administration (RCA) are recognized tax-exempt educational institutions which offer 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 donation 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 Way 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 from contributions from the broad public. As these organizations use the technology ofL. Ron Hubbard, many SC1ENTOLOGlSTS support them with donations. Donations to these social betterment organizations, and to their u.s. chapters, branches and affiliates, qualify for the charitable contribution deduction.

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 ofbusinessrnen and professionals in many fields who work to improve their O'VVll organizations and society through the application of principles contained in LRI1's ethics and third dynamic technologies. Since certain of WISE's activities are similar to non~SCIENIOLOGY membership orga .... nizations that are not recognized as tax-exempt under U.S. tax law, tax exemption was not sought for WISE. Membership dues and other payments to WISE do not qualify as. charitable tax deductions. They may, however, be taxdeductible as business .... related expenses under other tax rules. You should be sure to consult your tax advisor.

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I wonder if you've ever estimated how much it costs to launch a new subject into the world, keep it pure, 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?

I 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. We run our churches at a cost that would make an accountant disbelieve it. So not much of YOU! donation goes to them even though they bear a full burden of management of pure services.

GIg staff members over the world work for so little that execs occasionally get letters from their landladies demanding churches increase their pay level so staff members can pay their rent.

So not much OfY01U' donation goes to them.

Occasionally some church or mission goes on a big kick of high pay We 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 money-motivation like a thundercloud.

Some fringe fellows know that if you had a complete monopoly on 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 1.950, so .... called "mental health" groups have fought to discredit and decrease the power of Dianetics and Scientology;

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B y L • R 0 N H u B B A R D For 19 years, using their press control, government stooges and puppets; these psychiatric front groups have conducted a continuous suppressive covert operation against us.

Why? They feared that as our power increased they would lose their easy appropriations and fail in their plans for a 1984Woild.

We were not even in their line of country - the insane. Yet such was their fear, they have spent untold sums to bring about our destruction,

We not only know who, why and where with full documentation we also know their sordid

intentions for the world. Some of your donations made the work to collect that evidence possible.

Bad press, inquiries, bans, these are the surface you see. Those are their fingerprints. Below that level it's a rough fight and has been for 19 years.

Our press consultants tell us we must never mention it as it "frightens. the public."

Ifa 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 of attacks and nullifying the actions against the West of a very choice lot of bad bats. If we didn't have the documentary evidence I wouldn't dare m.ention it.

It costs Illoney to bring cases up to US Supreme Court level as we have. The legal defense expenses we have in a dozen countries is not small,

So a portion of your donation goes to keeping the subject available to you and to the world.

We work very hard to keep tech being done well. It is nothing for us to put TIVO people on a fast plane and send them halfaround the world to straighten up the Case Supervision and auditing in an area so you can have confidence in the service you gel

It is routine to send the highest class people we have to handle r~RC Breaks of Long Duration" in the field or on admin lines or to see they get handled,

YOW" donation supports a long and complex set of eommunication lines bywbich tech and adrnin can be cared for rapidly.

A portion of your donation just the other day began a survey of a backward country to introduce high 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.

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 prOCeSSl.11g he gets is standard and effective.

Your donation keeps the church alive and functioning and the environment safe. I t 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 Iittle, 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 will 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,

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 .

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LIST

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ERVICES

QUALIFYING FOR CHARITABLE CONTRIBUTION DEDUCTIONS

Ba.sic.Processing and Training Services HUBBARD" D[AI'fE'l'I.CSSeminar

HUllUAltD DrANE.ncs4 Auditor Cou.rs€ DJ.A:NJ:TI.'I.CS BOOK Om!'" Auditing

Success Through Communication Course HUllBARD Qualified Scienteiogist Course Anatomy ofthe HUIl18,11 Mi'nd, Course Personal Efficiency Course Part "1 and Part, 2 Introductory Et Demonstration Processing Group Processing

Assist Precessing

SpecialDiv 6 Word CLearing

Weekend Congress Service

Dianetics: The Original thesis Course Dianetics: The Evolution of aScience Course

Dianeties: The Modern Science of Mental Health Course Science of Survival. Course

Self A11alysis Course

Advanced Procedure and Axioms' Course Handbook for Preclears Course Scientology: A History of Man Course Sciel1to:lqgy 8~80 Course

Scientology 8·S00SCCiurse

The Creation of Human Ab.ility Course Dianetics 551 Course

Scientology: The FlmdaIJlentals of Thcught Course The Problems of Work Course

Dianetics & The Dianetics Lectures ft Demonstrations Course Science of Survival B The Science of Survival Lectures Course Advanced Procedure and Axioms & Thought, Emotion and

Effort Course

Handbook for Preclears a The Life Confinuum Course Scientology: Milestone One Course

The Route to Infinity Course

Scieiltology: A History of Man 8 Technique 88 Course Scientology S~80 h Source of Life Energy CDlIIse

The Command ofTheta Course

The Philadelphia Doctorate Cottrse

The Factors: Admiration and Renaissance of'Beingness Course The Creation of H u man Ahi,lity $1' Phoenix Lectures Course Dianatics 55!!!:! The Unification Congress Course Sden'tology:The FundaHlentals.ofTbought.ft Hubbard

ProfesslcualCourse Lectures COurse

Processing

THE PU'RW1CN110N RUNDOWN"' Program 12 1/2 Hour IntensiveAuditing

(includes Grades, F;'\.LSE PURPOSE Rl!NDO'iVN" NE\V Elt,\ DIAi-n,ncs", PTS Rundown. HJ\PI'INE,59 RUNDOWN"', etc,).

Expanded Dianetics Auditing

CLEAR CElU'Al:NT't' l1UNDOVlN'" Alld:iting

SUNSHlNll RUNDOWN~ Auditing

l-T,UlJIIARD Solo Auditor Course Parts 1 and IT RGEW

Clearing Course New 01'1

01' U

or 1JI

New or IV (auditing 'intensives)

New OTV All'lJl1'm NOTS~ (auditil1g intensives) New OTVl

New or VII Sow NOTs~

New O'I' VIll TRUTH HE\/E.ALW'"

[available only at FlagShip Service Organization) LIO"', tu- and L12'" Rundowns

CAUSE RI!SURGENCE RllNDGWN'"

SUl'J;R Pow'I!R'~

OT' Debug Bervice ]'lag Case Cheek Review Auditing Cl1se Super-vision

n:aining

IIIJll13)\.1\1} K.lit TO Lil't;<!i Course HUIlI:lAHI) Lum ORlI!NTi\TIO.N~ Course STUDEn:r HAT" Course

HllBBi\RO METHOD ONE'" Co-audit Course Therapeutic TR Course

TRs and ObjectivesCo-audit Course SC]ENTOWGY Drug Rundowr, Co-audit Course. Primary Rundown

New HUllBAlW Professional TR Course HUBBARD Professional Upper Indoc TR Course HUllll.MW Professional Metering Course Academy Leve'l 0

Academy Levell

Academy Level II

Academy Level III

Academy Level IV

Class IV Internship

(;1 aS5 V Course

Class V Internship

Class V Graduate Course Class V Graduate Internship Class VA Graduate

Class VA. Graduate Internship

i!!'l.'he Certainty Courses 'included in. the.Golden Age ofTecb trai.ning, lin"_~p qUl)_lif,V for C)..'( .. d8du:clible donations us do their correspondlng

'O!! DonM'icJ!l"O;: ror corrective actions in the QU'alUidlti(lfLS Division or ",tread"/,,,tra,ns qualiry for' the charitable contributiou rl e ducticn ns do thelr ":l)rrespl.~r'lcling services,

Training continued

Class VI - SAUlT Hrtt Bpectal Briefing Course, Levels A-P Class VI Internship

Class VII Course

B unHARD Class VlIr Course Class VIII Internship

SCIE.."\'1·OLOOY Marriage Counseling Auditor Course Allergy and Asthma Rundown Auditor Course Est RepaiJ' Auditor Course

Psych Treatment Repair Auditor Course YfS/SP Auditor Course

SOLmf AFRICAN Rmwowd'· Auditor Course

Student Booster Rundown Auditor Course

VITI\], INE'Ol.lMA'ITON R{m"O\VN~ Auditor Course fNTROSl'llcrroN U;O"NDOWN'" Auditor Course

PDH Detection and Handling Aud iter Course Handling Fear of People Auditor Course

HUDnALlD ProfessionalWerd Clearer Course

HUBBARO Professional Word Clearer Internship HUBBARD RAPPINT,ss RUl'IDOWN Auditor Course HUBBARD Senior Confessional Auditor Course RUBMRD Senior Confessional Auditor Internship HUBBARD liAISE PURPOSE U.UNDO\\fN Auditor Course HUBMRD FAlSE PURPOSE ll.mmo\'11>I Auditor Internship

Scientology Drug Rundown Auditor Course

HUBMRD Introductory and Demonstration Auditor Course II UBBAIUJ Assists Processing Auditor COl.U"Sc

rrs/sr Course

[How to Confront and Shatter Su ppression) HUM-\TlI) Group Auditor Course

scrarrorocv Ethics Specjalist Course

Children's Communication Course

ROTlIlAU;o Basic Art Course

Reeping SCIENTOLOGY Woddng Course Introduction to ScmNTOLOGY Ethics Course

Third emil Fourth Dynamic Iinillillg Courses:

aUSMRD Elementary Data Series Evaluator's Course HUBBt\RD Executive Data Series Evaluator's Call rse Organization Executive Course

FlAG:!! Executive Briefing Course

Lecture C01JJ'Se.;:

Rxtedorization and the Phenomena of Space Course The TIme 'Irack of Theta Course

Secrets of the MEST UI1 iverse Course

The Perception of Truth Course

Universes and the "M'1l' Between Theta and MEST Course The Power of Sim pliqty Course

The Anatomy of Cause Course

wholc Track Course

The Solution to Entrapment Course

The Ability Congress Course

State of Man Congress Course Respcnsibili ly and the State of OT Course The First Postulate Cours

Special HUBJ1\RD Professional Auditor Course

(formerly Skills of a Theta Being Course) Rehabilitation of the H\J man Spirit Course Restoration of Knowing Came Course

Saint HillNew £!:ivi[j7~'1tion Series Course

The Game ofOT, Exteriorization & Havingness Course The Factors Course

The Firs t International Congressof Dianeticists and

Scientologtsts Course

London Congress on Dissemination & Help Course Lst Saint HUJ ACCCoutse

Anatomy of the Spiritof Man Congress Course Games COngress Course

London Congress on Human Problems Course Wash inzton Congress on Anti- Radiationand

Confront Course Freedom Congress Course Clean Hands Congress Course Clearing Congress COUl"Se

London Clearing Congress Course Success Congress Course

Theta Clear Congress Course Melbourne Congress CQUI'Se

AI:l<lto111yoftbe Human Mind COllgre . ss Course South African Allato:rny Congress Course Clearing Success Congress Course

Universe Processes Congress Course

• The Ccrl.inlv COli""'; include'" 'h, ihc Goldo" ,\go ofTcc.h tralning Ifucnp qualify fo,. ia~-ded"cllbl" d.(1'1laliol1~ as do thelr corresponding COUl'3CS.

" Donauoos for corrective actions in r11f! QUililriOtfjons Divlsioh Or mtmad9/mlfJlns qualify 'for t11~ charitable contribution deduction as do their corresponding services.

THE GOLDEN AGE OF K~OWLEDGE BASTCS BOOK & LECTURE COURSES

Dianctics & The Dianetics Lectures and Demonstrations Course

SciCI1CC or Survival & TheSciCf1CI;; of'.Survival Lectures COUl:SC Self Analysis Course

Advanced Procedure and Axioms & Thought, Emotion and Effort Course

Handbook for Preclears & The Life C mtinuum Course Scientology: Milestone One Course

Tile Route [0 Infinity' Course

Scientology: A History of Man & Technique 88 Course Scientology 8-80 & Source cf Life Energy Course

'l'lm Commandof Theta COllrs~

The Philadelphia Doctorate Course

The Factor : Admiration and the Renaissance of Beingness Course The Creation of Human Ability & Phoenix Lectures Course Dianetics 55! & The Unification Congress Course

Scientology: The Fundamentals of Thought &

Hubbard Professional Course Lectures Course

TIfE GOLDEN AGE OF K'NOWLEDOE BASICS BOOKS COURSES

Dianetics: The Original Thesis Course Dianetics: The Evolution of a Science Course

Dianctics: The Modem Science of Mental Health Course Science of Survival Course

Self Analysis Course

Advanced Procedure and Axioms Course Handbook I'm Preclears Course Scientology: A History of Man Course Scientology 8-80 COUIse

Scient logy 8-8008 Course

The Creation of Human Ability Course Dianetics 55! Course

Scientology: The Fundamenrals of Thought Course The Problems of WorkCourse

S ientology: A New Slant on Lire Course lntroduction to Scientology Ethics Course The Way to Happiness Course

Tl·1E EXTENS]ON COURSE

Section One: Diancrics: The Modern Science of Mental Health Section Two: Science of Survival

Section Tbree: Self Analysis

Section Four: Advanced Procedure and Axioms Section Five; Handbook for Preclears

Section Six: Scientology: A History of Man Section Seven: Scientology 8-80

Section Eight: Scientology 8-80D8

Section Nine: The Creation of Human Ability Section Ten: Dianerics 55!

Sccri 11 Eleven: Scientology: Thc Fundamentals of Thought Dianctics: The Original Thesis Extension Course

Dianctics: The Evolution of a Science Extension Course The Problems of Work Extension Course

Scientology: A New S1::1111 all Life Extension Course Introduction to Scientology Ethics Extension Course

The Way to Happiness Extension Course

" 2002: '2009. 2Q04. ~5, 2.006; 2007. 2000 CSI! .\iI, FlJghtG '·h::wrvm.1. Gratolul BckIDwf~gBmDnl is ~ncle ID L Roo 11Llhl)nrd Ubf8I)' tor pB.lTfll:5Si~n 10 l'oproO:l)co suloetlnns from Itm c:opyriglllod wQr!:.s of L Ron Hubbrud. scieNTOLOGY .1h. Scl.nlo~ cress, LRH. E·METEn. 11;IE BFUDGE. OT. LIFE IMPAQVEMENT. I1APPINESS HUNOOWN. SJUDIONTHAT. FLAG. CELEBRITY CENm •• MARK SUPEAVII QUANTUM. HUBBARD. BOOK ONE, PURIFICi\Tlml RUNDOWN. FALSE PU.RPOSE RUNDOWN. NEW EFtII. DIANETlCS. EXPANDED DIANETICS. CLEAn CEflT,\l1'/TY RUNDOWN. SUNSHINI< RUNDOWN, AUDllED NOT., SOLO Non, TRUTH REVEALED, L rc, L 11. L 12. SUPER POWER, KE'Y TO "FE. HU6BARD I.lFE ORfI;tITATION. METHOD ONE. SAINT HILL, SOUTH A~AICAN RUNDOWN, VITAL INFORMATION RUNDOWN. INTROSPECTION RUf".IDOWN. KNOWLEDGE nUNOOWN, NEW VHALllY' RUNDOWN, OIANETICS, SCIH,lTOLOGY and CASE CRACKER RUNDOWN nm IradolYlmks lUte! servlee J'i'i;3Jks {wmecl 1)1 AuO!lloUS R'Cl'lIIology ConIC. and are USed wlttl its pCrml!;$~I1, SCIE~~rOLOGIST is a cotJactn.·a membership fMr)( dQ!l:igrmlfng mtlJ'r.Uef$. 01 lh& afT'i{Ia,If;_'{j (:hurt;heS i'tn.:'J rniSSlblls ot Se!CI'1tou)UY. WISE-Is n ll'i!den'\ark" service mDrk and CO~Dcti\fO membership maD., c .... "ned by WGlId Instlt'I.Jll) 01 Sel-::mlology Et'llalprist's and is used with lIS pCl'mission, j\r~LE. APPLJED SCROLASTICS. NA,RCONON and CRIIiUNON 01"00 tmdcmru'hs and ~ice fnarK$ (J'I. ... rled h)' AssOCiotiDn ;01' BOuer U~iq:g and Educidio,., Int~matfDl'l!tj and am uanrl "",Uh It!; parl'Tli.ssinn. THE 'WA\( TO HAPPlNESS II!: n. [mrtnI'lIAr)! And :!,,.,,1err marl-: awned by L. Ron J1ut;lb.;ud t.Jbn'1I7' In ",0 U.S.f. and in ClllCf counlrios (tm~mtllk rC!1islmU(ln!llssued and OUlOf regIslrations: pDntlfng) 8ml is L:OOO ·Jilli 'ts l)Onni.ssiOn. Pt~fi~ In U.S-A. Ai I ~o.attS9 ~OfJO

I ___ ~T THIS TIME AND IN THIS

PLACE - FOR POSSIBLY JUST A LITTLE WHILE, WE HAVE

TI __ IIS CHANCE .. To GO FREE AND TO MAIZE IT~ PLANETS

AND CULTURES ARE FRAIL THINGS. ThEY DO NOT

ENDURE. I CA~TNOT PROMISE YOU THAT YOU WILL

MAKE IT. I CAN ,ONLY PROVIDE THE I~TOWLEDGE 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.

L. RO'N I-IuBBARD

FOR MORE INFORMATION If you have any question OT difficulty regarding existing IRS tax cases or audits, or with the deductibility of donations, you can contact the Tax Compliance Of-ficer, 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 yOl~r tax advisor. 1"