Church of Scientology International

Church of Scientology International
Formation1981
TypeNon-profit
Headquarters6331 Hollywood Boulevard, Los Angeles, California, 90028, USA
Publication
  • Freedom
  • International Scientology News
Websitescientology.org

The Church of Scientology International (CSI) is a California non-profit corporation within the worldwide network of Scientology organizations. CSI is referred to as the "mother church" of the Church of Scientology,: 162 : 305  managing church growth and compliance with standards of the teachings of Scientology's founder, L. Ron Hubbard.

In a 1993 memorandum by CSI to the Internal Revenue Service about CSI's role and functions, its personnel and its income:

CSI [...] is the Mother Church of the Scientology religion, with ecclesiastical authority over the ministry of religious services to parishioners by all subordinate churches within the ecclesiastical hierarchy. This church has a staff of approximately 990 individuals and an annual budget of approximately $46.8 million, based on its annual disbursements for the most recent year for which financial statements are available."

Corporate information

The Church of Scientology International (CSI) was incorporated in California in 1981. As of 2023, CSI's principal address is 6331 Hollywood Boulevard, Los Angeles 90028, in the Hollywood Guarantee Building, one of the many Scientology properties. CSI also operates facilities at Gold Base in Gilman Hot Springs, California.

On September 21, 1993, the following Scientology officials held positions at CSI: the board of trustees was Mark Rathbun, Ray Mithoff, Mark Ingber, Marc Yager and John Eastment; the board of directors were Jens Uhrskov, Michael Rinder and Guillaume Lesèvre; Heber Jentzsch was the president, Brian Anderson was vice-president, Lynn Farny was secretary, Leslie Browning was assistant secretary and Jonathan Epstein was treasurer.

On August 18, 1993, CSI filed an application for tax exemption under section 501(c)3) of the Internal Revenue Code, and on September 3, 1993 a request for "group exemption" for all the affiliated Class V organizations. In the same year, the Internal Revenue Service (IRS) granted CSI's request for exemption.

The granting of tax exemption to CSI and other Scientology corporations 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. In 1991, 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. (See also Tax status of Scientology in the United States.)

Main corporate activities

Within the corporate structure of the Scientology network, the Religious Technology Center owns the right to license the Scientology trademarks and service marks through a so-called "assignment agreement" between RTC and the founder of Scientology, L. Ron Hubbard on May 16, 1982.

RTC and CSI entered a license agreement on May 18, 1982, granting CSI, the new "Mother Church of Scientology," the right to use and sub-license certain of the trademarks and service marks.

Additionally RTC and CSI signed on January 1, 1982, an "Organizational Covenant" granting CSI the right to deliver the "Advanced Technology" to its staff members.

CSI presents itself as the "mother church" of the Scientology religion.: 162  In this function, it exercises through various agreements with its subordinate organizations worldwide ultimate corporative control over those organizations and their activities.

In particular, CSI has entered the following types of agreements with other organizations:

Organizational structure and management

CSI consists of a numerous corporations and unincorporated entities that are connected together by contracts and, more importantly, by the internal policies and the so-called "Scientology command channels", which define their activities.

Specifically CSI consists of the following principal organizations:

See also

References

  1. 1 2 3 "California Business Search for corporations, limited liability companies and limited partnerships of record". Secretary of State of California.
  2. 1 2 Letter by the Internal Revenue Service to Flemming Paludan, Regional Director, Danish Tax-Office, Washington, D.C., December 22, 1993
  3. 1 2 Urban, Hugh B. (2011). The Church of Scientology: A History of a New Religion. Princeton University Press. ISBN 9780691146089. (alt)
  4. ↑ "Church of Scientology International". Retrieved 5 February 2026.
  5. ↑ Neusner, Jacob (2009). World Religions in America (4 ed.). Westminster John Knox Press. ISBN 9780664233204. OL 23165294M.
  6. ↑ Hellesøy, Kjersti (2014). "Scientology: The Making of a Religion". In Lewis, James R.; Petersen, Jesper Aa. (eds.). Controversial New Religions (2nd ed.). New York: Oxford University Press. p. 263. ISBN 978-0-19-515682-9.
  7. ↑ Summary Description of Churches of Scientology - RTC, CSI, CSFSSO, CSFSO, Other Churches, Missions, Field Ministers, CSI Prod. 11-4-93, Bate Stamp: 151396 - 151398, Ex. 1-3, Washington, DC, 1993
  8. ↑ Articles of Incorporation of Church of Scientology International, Los Angeles, California, November 18, 1981
  9. ↑ "Response to Second Series of Questions, Church of Scientology International, Correspondence with Internal Revenue Service, Exhibit for Application for Tax-Exempt Status 501(c)(3), June 29, 1992" (PDF).[permanent dead link]
  10. ↑ List of Trustees, Directors & Officers (of Church of Scientology Entities) – Ex. I-2, CSI Prod 11-4-93, Los Angeles, California, September 21, 1993
  11. ↑ Form 1023 – Application for Recognition of Exemption Under Section 501 (c) (3) of the Internal Revenue Code – Church of Scientology International, Washington, DC, August 18, 1993
  12. ↑ Form 8718 – Department of the Treasury/Internal Revenue Service – Request for Group Exemption Ruling under Sec. 501(c)(3) – Church of Scientology International, Los Angeles, California, September 3, 1993
  13. ↑
  14. ↑ "Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, May 16, 1982
  15. ↑ "License Agreement – CSI (Marks)", License Agreement between Religious Technology Center and Church of Scientology International, California, May 18, 1982
  16. ↑ "Organizational Covenant – Advanced Technology – US", Covenant between Church of Scientology International & Religious Technology Center, Location: California, January 1, 1982
  17. ↑ License Agreement CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology Flag Service Organization, Los Angeles, California, May 26, 1982
  18. ↑ License Agreement CSI/SMI and the Missions (Marks) – License Agreement between Church of Scientology International and Scientology Missions International, Los Angeles, California, May 19, 1982
  19. ↑ Los Angeles, California, License Agreement – CSI/Church (Marks) – License Agreement between Church of Scientology International and the Church of Scientology of San Diego, June 15, 1982
  20. ↑ Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Flag Service Organization, Los Angeles, California, January 1, April 3 & 29, 1992
  21. ↑ Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Western United States, Los Angeles, California, January 1, March 18 & April 24, 1992
  22. ↑ Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Flag Service Organization, Los Angeles, California, Clearwater, Florida, October 23 & November 25, 1991
  23. ↑ Motion Picture Exhibition Agreement (Churches) between Church of Scientology International and Church of Scientology Western United States, Los Angeles, California, July 22 & August 2, 1991
  24. ↑ Cover sheet of the booklet "The Command Channels of Scientology, Exhibit of CSI's application for tax-exempt status, Los Angeles, 1988
  25. ↑ Page 9 & 10 of the Scientology Command Channels booklet, Chapter on Watchdog Committee, Los Angeles, California, 1988
  26. ↑ Description of the "International Finance Office" by CSI, Response to question 3b by the IRS, pp. 3-19 – 3-21, Year: 1992–1993
  27. ↑ "The Church of Scientology International/What is Scientology? – official website, retrieved on March 24, 2008". Archived from the original on 2008-02-21. Retrieved 2008-03-24.
  28. ↑ Description of "INCOMM" by CSI, Response to question 4c by the IRS, pp. 4-18 – 4-21, Year: 1992
  29. ↑ pp 13 & 14 of the Scientology Command Channels booklet, Chapter on Executive Director International and the Senior Executive Strata, Los Angeles, California, 1988
  30. ↑ Pp. 17 – 25 of the Scientology Command Channels booklet, Chapter on Flag Command Bureaux and its sub-entities, Los Angeles, California, 1988
  31. ↑ Description of the "Flag Network Coordination Committee" by CSI, Response to question 3b by the IRS, pp. 3-25 – 3-28, Year: 1992–1993