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, 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:
Corporate information
The Church of Scientology International (CSI) was incorporated in California in 1981.Articles of Incorporation of Church of Scientology International, Los Angeles, California, November 18, 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.List of Trustees, Directors & Officers (of Church of Scientology Entities) – Ex. I-2, CSI Prod 11-4-93, Los Angeles, California, September 21, 1993
On August 18, 1993, CSI filed an application for tax exemption under section 501(c)3) of the Internal Revenue Code,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 and on September 3, 1993 a request for "group exemption" for all the affiliated Class V organizations.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 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.
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."Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, 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."License Agreement – CSI (Marks)", License Agreement between Religious Technology Center and Church of Scientology International, California, May 18, 1982
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."Organizational Covenant – Advanced Technology – US", Covenant between Church of Scientology International & Religious Technology Center, Location: California, January 1, 1982
CSI presents itself as the "mother church" of the Scientology religion. 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: License Agreements that regulate the use of the service marks and trademarks in a similar way as between RTC and the AOs. In its function as sub-licensor, CSI has entered such agreements for example with the Church of Scientology Flag Service Organization, Inc.,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 Scientology Missions InternationalLicense Agreement CSI/SMI and the Missions (Marks) – License Agreement between Church of Scientology International and Scientology Missions International, Los Angeles, California, May 19, 1982 or the Church of Scientology Western United States (prior "Church of Scientology of San Diego");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 Service Agreements regulate the training of the organizations employees by CSI in its headquarters and the monetary compensation by the organizations; "Ecclesiastical Support Agreements," which acknowledge CSI's dominant role and control over all the functions and activities of the subordinate organizations and which guarantee a steady, weekly payment of 12.5% of the organizations' net income towards CSI. The organization has entered such agreements for example with the Church of Scientology Flag Service Organization, Inc.Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Flag Service Organization, Los Angeles, California, January 1, April 3 & 29, 1992 and the Church of Scientology Western United States;Ecclesiastical Support Agreement between Church of Scientology International & Church of Scientology Western United States, Los Angeles, California, January 1, March 18 & April 24, 1992 "Contracts Respecting Certain Religious Documents." These contracts regulate the use of files that the organizations has on their members and their staff. Ultimately it gives CSI the authority to control the use of them; "Motion Picture Exhibition Agreements" guarantee CSI the weekly payment of 11% of the revenue by the individual organizations for their use of Scientology training courses. It also forces the organizations to use certain equipment, such as tape recorders, which CSI provides for the same use. CSI has entered such agreements for example with the Church of Scientology Flag Service Organization, Inc.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 and the Church of Scientology Western United States.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
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.Cover sheet of the booklet "The Command Channels of Scientology, Exhibit of CSI's application for tax-exempt status, Los Angeles, 1988
Specifically CSI consists of the following principal organizations: The "Watchdog Committee" (WDC), an entity, is the highest management organization within CSI. Excluding RTC, it has the final say over all financial and personnel matters within the "Command Channels" of Scientology. In the "Command Channels" booklet its purpose is meagerly described as "establishing management units."Page 9 & 10 of the Scientology Command Channels booklet, Chapter on Watchdog Committee, Los Angeles, California, 1988 WDC is headed by the WDC Chairman, who at the same time holds the position of "Commanding Officer" of the "Commodore's Messenger Organization International" (CMO Int.). The Commodore's Messenger Organization is an enforcement and internal investigation unit, which operates on behalf of the WDC. CMO International also comprises the office of the "Senior Case Supervisor International" (C/S Int.), a technical supervision unit, the "LRH Personal Public Relations Office International" (LRH PPRO) and the "International Finance Office",Description of the "International Finance Office" by CSI, Response to question 3b by the IRS, pp. 3-19 – 3-21, Year: 1992–1993 an office that supervises through its "Finance network" all financial matters of the various organizations. Golden Era Productions is another CSI-entity that is located at Gilman Hot Springs, California. It is the organization that is responsible for the production of Scientology films, audiotapes and E-meters and conducts worldwide marketing campaigns for Dianetics and Scientology.
The "International Network of Computer Organized Management" (INCOMM) hosts the internal communications system and computer data banks. It safeguards all reports that are received by the Scientology management from the other organizations, as stated by CSI in an exhibit of CSI's application for tax-exempt status.Description of "INCOMM" by CSI, Response to question 4c by the IRS, pp. 4-18 – 4-21, Year: 1992 The "Senior Executive Strata," stands below the WDC. It is composed of the "International Management Executive Committee" (IMEC) and its staff. IMEC is considered as the strategic management unit within CSI, which does the planning, evaluation and the long-term management of Scientology organizations worldwide, as described in the "Command Channels"-booklet. IMEC is led by the "Executive Director International".pp 13 & 14 of the Scientology Command Channels booklet, Chapter on Executive Director International and the Senior Executive Strata, Los Angeles, California, 1988 The next lower management unit is the "Flag Command Bureaux" (FCB).Pp. 17 – 25 of the Scientology Command Channels booklet, Chapter on Flag Command Bureaux and its sub-entities, Los Angeles, California, 1988 FCB includes various sub-entities, management units, networks and corporations. Among them are: The supervising authority "Flag Network Coordination Committee" (FNCC). This entity is composed of the heads of the different management units within the FCB under the guidance of the "Commanding Officer FCB." The FNCC supposedly meets on a daily basis and coordinates the activities of the networks within the FCB.Description of the "Flag Network Coordination Committee" by CSI, Response to question 3b by the IRS, pp. 3-25 – 3-28, Year: 1992–1993 The "LRH Communicator Network" (LRH Comm.). It is an internal investigation unit, that manages 3 other networks, designed for the "preservation and application of standard tech and admin(istration)" within the lower organizations of the Scientology network. The "Finance Network" (a lower extension of the International Finance Network), which micromanages the finances of the local and regional Scientology organizations. The Office of Special Affairs International (OSA Int.). It is the unit, which supervises and controls the Office of Special Affairs network. This unit manages and controls the legal and intelligence operations of the Church of Scientology on a worldwide basis.