The Scientology Story
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“Tipping” to Private Foundation Status
EOTJ-18-05-cover.qxp_Layout 1 8/14/18 9:14 AM Page 1 September/October 2018 “Tipping” to Private Foundation Status Constitutionality of Religion Code Sections Impermissible Private Benefit EOTJcoverads.qxp_Journal covers 8/16/18 11:48 AM Page 2 EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 1 September/October 2018 Volume 30, No. 2 ARTICLES FROM PUBLIC CHARITY TO PRIVATE FOUNDATION: HOW TO HANDLE THE “TIPPING” PROBLEM 3 CHRISTOPHER M. HAMMOND RELIGIOUS ORGANIZATIONS— CONSTITUTIONALITY OF CODE PROVISIONS 17 BRUCE R. HOPKINS IDENTIFYING AND NAVIGATING IMPERMISSIBLE PRIVATE BENEFIT IN PRACTICE 26 JOHN TYLER, EDWARD DIENER, AND HILLARY BOUNDS TENANT IMPROVEMENT ALLOWANCES PAID TO EXEMPT ORGANIZATIONS 33 RICHARD A. NEWMAN THE DISAPPEARING 60% DEDUCTION— NEW CHARITABLE GIVING LIMITS ARE NOT AS GENEROUS AS THEY APPEAR 36 BRAD BEDINGFIELD AND NANCY DEMPZE THE “SIMPLE” PRIVATE FOUNDATION— CHANGING ONE LIFE AT A TIME 42 JOHN DEDON EOTJ-18-09-01-TOC.qxp_PTS-06-06-000-MH&TOC 8/16/18 11:51 AM Page 2 Editors-in-Chief Editorial Staff Joseph E. Lundy Sharon W. Nokes Managing Editor Schnader Harrison Segal & Lewis The Pew Charitable Trusts Daniel E. Feld, J.D. Philadelphia, PA Washington, DC [email protected] Director, International Board of Advisors Tax & Journals Robert Gallagher, J.D., CPA Ronald Aucutt Barbara L. Kirschten McGuire Woods, LLP Wilmer, Cutler & Pickering Desktop Artist McLean, VA Washington, DC Anthony Kibort Wendell R. Bird James J. Knicely Cover Design Bird & Loechl Knicely & Associates Christiane Bezerra Atlanta, GA Williamsburg, VA VP, Editorial, Milton Cerny Michael S. -
Colour, Screen, Read Only (Unsuitable for Print) (CS, Colour, Screen Compiled 7
DDEETTOOXX Colour, Screen, read only (unsuitable for print) (CS, Colour, Screen Compiled 7. September 2018 DETOX II 07.09.18 a) Table of Contents, in Checksheet order: 1. 68-08-28 DRUGS..........................................................................................................................................1 2. 68-08-29 DRUG DATA..................................................................................................................................3 3. 69-10-17 DRUGS, ASPIRIN AND TRANQUILIZERS....................................................................................5 4. 80-10-11 DRUGS AND THEIR EFFECTS ON AUDITING GAINS................................................................9 5. 78-02-06 THE PURIFICATION RUNDOWN REPLACES THE SWEAT PROGRAM ..................................19 6. 78-02-06 THE PURIFICATION RUNDOWN – ERRATA AND ADDITIONS ...............................................41 7. 80-05-21 PURIFICATION RUNDOWN CASE DATA ..................................................................................45 8. 80-01-03 PURIFICATION RUNDOWN AND ATOMIC WAR.......................................................................65 DETOX III 07.09.18 DETOX IV 07.09.18 b) Table of Contents, in chronological order: 1. 68-08-28 DRUGS..........................................................................................................................................1 2. 68-08-29 DRUG DATA..................................................................................................................................3 -
010293 Scientology
Interfaith Evangelism BELIEF Scientology BULLETIN Cults, Sects, and New Religious Movements Official Name: Church of Scientology International Founder: L. Ron Hubbard, in 1954 Current Leaders: David Miscavige, (b. 1960); Heber C. Jentzsch (b.1935) Headquarters: Los Angeles, Calif.; Clearwater, Fla. (Flag Land Base) Organizations Associated with Scientology: Applied Scholastics National Commission on Law Enforcement Association for Better Living and Education and Social Justice (ABLE) Religious Technology Center Citizens Commission on Human Rights Sterling Management Systems Concerned Businessmen’s Association of America The Way to Happiness Foundation The Hubbard Dianetics Foundation International World Institute of Scentology Enterprises (WISE) Narconon/Criminon Publishing Organizations: New Era Publications, International; Bridge Publications, Inc. Key Publications: Dianetics: The Modern Science of Mental Health (1950) and other books by L. Ron Hubbard; What is Scientology? (1978) compiled by staff of the Church of Scientology International; Freedom magazine This Belief Bulletin highlights basic concepts of In 1954, Hubbard incorporated the Church of Scientology and gives Biblical responses. Scientology to promote his ideas using a religious facade. His books and church spread worldwide, but Hubbard History became a recluse. He spent most of his last years aboard Lafayette Ronald Hubbard was born in Nebraska in his yacht being waited on hand-and-foot. He died inaus- 1911. He spent most of his childhood on his grandfa- piciously in 1986. ther’s Montana ranch while his parents served overseas in the U.S. Navy. Hubbard later stated that visits with par- Commonly Used Scientology Terms ents to Asia in the 1920s introduced him to eastern Analytical mind: The conscious, rational, and problem philosophies and religions. -
Edge 2012 Believer
RADAR Oxford Brookes University – Research Archive and Digital Asset Repository (RADAR) Edge, P Believer beware: the challenges of commercial religion Edge, P (2012) Believer beware: the challenges of commercial religion. Legal Studies, 2012 doi: 10.1111/j.1748-121X.2012.00252.x This version is available: https://radar.brookes.ac.uk/radar/items/6590f97d-7ced-17b3-ffd0-9b2596d14303/1/ Available in the RADAR: October 2012 Copyright © and Moral Rights are retained by the author(s) and/ or other copyright owners. A copy can be downloaded for personal non-commercial research or study, without prior permission or charge. This item cannot be reproduced or quoted extensively from without first obtaining permission in writing from the copyright holder(s). The content must not be changed in any way or sold commercially in any format or medium without the formal permission of the copyright holders. This document is the preprint version of the journal article. Some differences between the published version and this version may remain and you are advised to consult the published version if you wish to cite from it. go/radar www.brookes.ac.uk/ Directorate of Learning Resources Applied Study of Law and Religion Group . School of Law. Believer beware. The challenges of commercial religion. Professor Peter W Edge, Oxford Brookes University, [email protected] Forthcoming, Legal Studies. For further information: Email the author: [email protected] View his profile: http://www.brookes.ac.uk/profiles/staff/peter_edge Introduction. In this paper I will argue that in a wide range of circumstances religious activity and commercial activity may overlap, leading to what may fairly, albeit novelly, be categorised as commercial religion. -
Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations Frances R
University of Miami Law School University of Miami School of Law Institutional Repository University of Miami Entertainment & Sports Law Review 7-1-1996 Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations Frances R. Hill University of Miami School of Law, [email protected] Follow this and additional works at: http://repository.law.miami.edu/umeslr Part of the Entertainment, Arts, and Sports Law Commons Recommended Citation Frances R. Hill, Corporate Sponsorship in Transactional Perspective: General Principles and Special Cases in the Law of Tax Exempt Organizations, 13 U. Miami Ent. & Sports L. Rev. 5 (1996) Available at: http://repository.law.miami.edu/umeslr/vol13/iss1/4 This Article is brought to you for free and open access by University of Miami School of Law Institutional Repository. It has been accepted for inclusion in University of Miami Entertainment & Sports Law Review by an authorized editor of University of Miami School of Law Institutional Repository. For more information, please contact [email protected]. Hill: Corporate Sponsorship in Transactional Perspective: General Princ ARTICLES CORPORATE SPONSORSHIP IN TRANSACTIONAL PERSPECTIVE: GENERAL PRINCIPLES AND SPECIAL CASES IN THE LAW OF TAX EXEMPT ORGANIZATIONS FRANCES R. HILL* Exempt organizations depend on financial support from cor- porate contributors.' Many corporations regard charitable contri- butions as an element of corporate citizenship,2 and tax law provides that corporate contributors may deduct their charitable * Associate Professor, University of Miami School of Law. The author wishes to thank Professor Elliott Manning for his helpful comments. This research was supported by a University of Miami School of Law Summer Research Grant. -
Scientology in Court: a Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion
DePaul Law Review Volume 47 Issue 1 Fall 1997 Article 4 Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion Paul Horwitz Follow this and additional works at: https://via.library.depaul.edu/law-review Recommended Citation Paul Horwitz, Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion, 47 DePaul L. Rev. 85 (1997) Available at: https://via.library.depaul.edu/law-review/vol47/iss1/4 This Article is brought to you for free and open access by the College of Law at Via Sapientiae. It has been accepted for inclusion in DePaul Law Review by an authorized editor of Via Sapientiae. For more information, please contact [email protected]. SCIENTOLOGY IN COURT: A COMPARATIVE ANALYSIS AND SOME THOUGHTS ON SELECTED ISSUES IN LAW AND RELIGION Paul Horwitz* INTRODUCTION ................................................. 86 I. THE CHURCH OF SCIENTOLOGY ........................ 89 A . D ianetics ............................................ 89 B . Scientology .......................................... 93 C. Scientology Doctrines and Practices ................. 95 II. SCIENTOLOGY AT THE HANDS OF THE STATE: A COMPARATIVE LOOK ................................. 102 A . United States ........................................ 102 B . England ............................................. 110 C . A ustralia ............................................ 115 D . Germ any ............................................ 118 III. DEFINING RELIGION IN AN AGE OF PLURALISM -
Re: Church of Scientology When We Last Met on 20 April You Noted That
195 Re: Church of Scientology When we last met on 20 April you noted that you had seen press releases about two recent court cases in Germany involving Churches of Scientology located there. Apparently, these press reports indicated that the two court decisions ruled that Scientology is not a religion. You asked for our comments on the two decisions. One such court decision involves the appliqability -ofetreade- registration laws to the Church of Scientology -of Hamle4r4,e This decision simply holds that the Church, because-of its activities; was required to comply with the relevant trade registration laws whether or not the organisation in question happens to bo a church or another religious organisation. Thus, this decision does not rele on Scientology's religiosity; to the contrary, - ,it proceeds from the assumption that Scientology is a religion. A copy of this decision, in both original German and Emglieh translation, is attached as Exhibit 1. It is impossible to analyze the other,00urt deciSion at this time, however, since as yet we have only t_he: Press - rele40 And no written decision has been issued. The generAleconteXt'of this case involved the applicability of certainjabour Yaws tO the Church of Scientology of Hamburg. It may well be that the written decision, once released, will be the same as the first Hamburg case -- a determination that the relevant laws apply CORRESPONDENT OFFICES: LONDON. PARIS AND BRUSSELS irrespective of the religious nature of the organisation in question. On the other hand, the language of the press release suggests the appellate court in fact may have evaluated the religious character of Scientology based on independent readings of Scientology Scripture that the judges may have undertaken on their own initiative and reached a negative conclusion. -
Scientology : the Thriving Cult of Greed and Power Monday, May
http://www.time.com/time/magazine/article/0,9171,972865-5,00.html HOME U.S. POLITICS WORLD BIZ & TECH HEALTH & SCIENCE ENTERTAINMENT TRAVEL PEOPLE PHOTOS VIDEO BEST & WORST LISTS MAGAZINE SEARCH TIME.COM U.S. ADD TIME NEWS NEWSLETTERS Main The Page Politics Swampland Assignment Detroit The Detroit Blog Real Clear Politics White House Photo Blog Videos Scientology : The Thriving Cult of Greed and Power Monday, May. 06, 1991 MORE (5 of 11) CONSULTING. Sterling Management Systems, formed in 1983, has been ranked in recent years by Inc. magazine as one of America's fastest-growing private companies (estimated 1988 revenues: $20 million). Sterling regularly mails a free newsletter to more than 300,000 health-care professionals, mostly dentists, promising to increase their incomes dramatically. The firm offers seminars and courses that typically cost $10,000. But Sterling's true aim is to hook customers for Scientology. "The church has a rotten product, so they Most Popular » Full List » package it as something else," says Peter Georgiades, a Pittsburgh attorney who MOST READ MOST EMAILED represents Sterling victims. "It's a kind of bait and switch." Sterling's founder, 1. Why Women Have Sex dentist Gregory Hughes, is now under investigation by California's Board of 2. Plagiarism Software Finds a New Shakespeare Play Dental Examiners for incompetence. Nine lawsuits are pending against him for 3. Are Artificial Sweeteners Really That Bad for malpractice (seven others have been settled), mostly for orthodontic work on You? 4. In Italy, a Mamma Accused of Doting Too Much children. 5. Arrests Open a Window on Hedge-Fund Culture 6. -
The Descent of the Dove
Charles Williams The Descent of the Dove A short history of the Holy pirit in the church (First published 1939 by Longmans Green & Company) 4 1 Preface My first intention for the title of this book was A History of Chris- tendom : it was changed lest any reader should be misled. It is open to any reader to complain that many names, of persons and events, which have been of immense importance to Christendom, have been omitted. THE DESCENT OF THE DOVE But though they have been important their omission here is unimportant. It was inevitable that this particular book should talk about Dante and not Charles Williams, who was born in 1886 and died in about Descartes, since its special themes are found much more in Dante 1945, was a writer of unusual genius in several than in Descartes. Nevertheless, I hope the curve of history has been literary forms, as well as a brilliant conversationalist justly followed, as I hope and believe that all the dates and details are and lecturer, recognised at Oxford by an honorary accurate. If I have made a mistake anywhere, it is not for want of refer- M.A. in 1943. Educated at St. Alban’s School and ence to the specialists, but from the mere stupidity of human nature. An University College, London, he was for most of his effort has been made to keep proportion; the final modern chapter has not life a reader and literary adviser to the Oxford been allowed to run away with the book. A motto which might have been University Press; during these years he also produced set on the title-page but has been, less ostentatiously, put here instead, is a over thirty volumes of poems, plays, literary phrase which I once supposed to come from Augustine, but I am in- criticism, fiction, biography and theological argument. -
The Total Freedom Trap
INDEX Introduction Involvement L. Ron Hubbard Expeditions Pulp Fiction The War Years War Wounds Sex Magick Dianetics Scientology Mental Science Becomes Religion The Personality Test Techniques The Secret Levels Ethics Harassment - The Guardians Office The Sea Organization Front Groups Narconon Scientology and Religion Manipulation Hard Selling Scientology Lies Litigation & Fair Game The Destructive Effects of Scientology Government Action Help for Members Further Information INTRODUCTION "Scientology is a religious philosophy in its highest meaning as it brings man to Total Freedom." - L. Ron Hubbard, Religious Philosophy and Religious Practice, 21 June 1960, revised 18 April 1967. "An endless freedom from is a perfect trap, a fear of all things ... Fixed on too many barriers, man yearns to be free. But launched into total freedom he is purposeless and miserable." - L. Ron Hubbard, The Reason Why; 15 May 1956. The work of L. Ron Hubbard has been surrounded by controversy since he first announced his "modern science of mental health" in 1950. His followers assert that he is not only the reincarnation of Buddha but also Maitreya, who according to Buddhist legend will lead the world to enlightenment. To Scientologists, L. Ron Hubbard is quite simply the wisest, the most compassionate and the most perceptive human being ever to draw breath. Yet, Hubbard was dubbed "schizophrenic and paranoid" by a California Superior Court judge, and Scientology dismissed as "immoral and socially obnoxious" by a High Court judge in London. Scientologists have been convicted of criminal offences in Canada, the USA, Denmark and Italy. An enormous amount of documented evidence demonstrates that Hubbard was not what he claimed to be, and that his subject does not confer the benefits claimed for it. -
A Broader Look at the Organization
Sci-organization (Converted)-1 3/6/98 3:01 PM Page 1 C M Y CM MY CY CMY K SIGNS AND SYMBOLS: This signs adorns the Church of Scientology at 448 Beacon St. L. Ron Hubbard A broader (1911-1986) Created Church of look at the Scientology, 1953; wrote bestseller organization “Dianetics,” 1950. Applied Scholastics Sacred scriptures Groups selling Hubbard’s Study Technology in 156 schools in 31 countries; actress Anne Archer is spokeswoman Church of Spiritual Technology (preserves David Miscavige Hubbard archives in earthquake-proof vaults) Ability schools Hubbard’s heir; joined as a teenager L. Ron Hubbard Library (owns copyrights) Apple schools Religious Technology Center Author Services Inc. (literary agency) Bear Hill School Inc. in Pittsfield, N.H. Has supreme control over entire Bridge Publications (sells U.S. books, E-Meters) organization; enforces purity of the religion Association Boston Academy School in Somerville Golden Era Productions (sells films; produces through trademark and copyright lawsuits for Better Community Service Guild (tutors inner-city children) TV ads) — and its Inspector General Network; Living and Delphi Academy in Milton and six other U.S. locations; New Era Publications (worldwide book sales) Miscavige is RTC chairman of board. Education headquarters in Oregon International Association for Effective Education (teaches (oversees the schoolteachers) church’s anti- Spinoff groups of Scientologists Training and recruitment World Literacy Crusade in Brighton and 25 other U.S. cities promoting and selling Hubbard’s drug and network education (sells Study Technology; Isaac Hayes is spokesman) Purification Rundown Guillaume Lesevre, international director groups) Foundation for Advancements in Science and Church of Scientology International Groups selling or promoting Hubbard’s Education in Los Angeles (does Purification The Mother Church; located in Los Purification Rundown detox method Rundown research and makes children’s PBS- Angeles; Lesevre is director, Rev. -
WISE Directory 2006
WISE Directory 2006 Accommodations The Rooming House Dee Barber 1024 N. Heliotrope Dr. Los Angeles, CA 90029 UNITED STATES Tel. +1 323-906-1910 Fax +1 323-906-1910 Accounting Services A2Z Enterprizes Patti Milligan 408 Rue Scholastique Lafayette, LA 70507 UNITED STATES Tel. +1 337-896-6258 E-Mail: [email protected] Affluence Incorporated Terry Tinkelenberg Complete accounting services, taxes, payroll, financial planning, bill paying, bank reconciliations, FP. 820 Pinellas Street Clearwater, FL 33756 UNITED STATES Tel. +1 727-443-3355 Fax +1 727-443-6821 E-Mail: [email protected] Analitic-Capital Ruslan Morgun Accounting, audits, finance consulting, standard FP. Mnevniki Str 3-2-311 123308 Moscow RUSSIA Tel. +7 095-946-3216 Fax +7 095-916-9662 E-Mail: [email protected] Anderson & Anderson, CPAs Marlin Anderson 5007 W. San Jose Street Tampa, FL 33629-6412 UNITED STATES Tel. +1 813-288-1950 Fax +1 813-288-9745 Audit Defender, Inc. Ronald Singerman Prepares tax returns for individuals and all entities and states. 11268 Washington Blvd., Suite 202 Culver City, CA 90230-4647 UNITED STATES Tel. +1 310-398-7672 Fax +1 310-398-2143 E-Mail: [email protected] Bagell, Josephs & Company, LLC Glenn Josephs High Ridge Commons Suite 400-403 Gibbsboro, NJ 08026 UNITED STATES Tel. +1 856-346-2828 Fax +1 856-346-2882 E-Mail: [email protected] Bart Cecere, CPA, PC Bart Cecere Tax and accounting services. 170 Main St. Manasquan, NJ 08736 UNITED STATES Tel. +1 732-223-2171 Fax +1 732-223-6201 E-Mail: [email protected] BBL Solutions, LLC Rebecca Froeming Proactive management, accounting and tax solutions for small business and individuals.