SUMMARY DESCRIPTION OF SCIENTOLOGY

MEMBERSHIP ORGANIZATIONS

IAS (International Association of Scientologists)

is an unincorporated association that serves as the sole worldwide membership organization for Scientologists and Scientology organizations recognized by CSI in its capacity as Mother Church.

EAS (European Association for Scientology)

is a Danish nonprofit membership corporation formed to facilitate membership activities in those European countries that do not recognize unincorporated associations.

DAS (Danish Association of Scientologists)

is a Danish nonprofit membership corporation, recognized as tax exempt in Denmark, which was formed to coordinate matters of common interest among local churches and to appoint delegates to represent the Danish churches at the annual IAS convention.

TML (Theta Management Limited)

assists IAS by providing membership services (correspondence, other direct mail and dues processing) and general banking, accounting and bookkeeping services. Its shares are held for the benefit of IAS.

IASA (International Membership Services Administration, N.V.)

handles membership communications and promotional activities, including publication and distribution of the IAS members' magazine IMPACT. Its shares are held for the benefit of IAS.

MSA (Membership Services Administration, Ltd.)

is a wholly - owned subsidiary of IASA that functions as a relay point for mail to and from TML and for IAS's dues, donations and other IAS receipts that are transferred to TML for processing. MSA processes the payment of fundraising commissions to those who raise funding for IAS.

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SUMMARY DESCRIPTION OF OTHER SCIENTOLOGY ORGANIZATIONS

CST (Church of Spiritual Technology)

is an autonomous church of the Scientology religion outside of the international Scientology ecclesiastical hierarchy. CST conducts an extensive program of activities to preserve and archive the Scientology Scriptures for use by future generations. CST also owns the option to acquire RTC's rights to the Scientology advance technology and religious marks under three narrowly defined sets of circumstances, each of which contemplates a serious threat to continued existence of the religion. CST is the principal beneficiary of Mr. Hubbard's estate, provided that it obtains recognition of its tax-exempt status. The issue of CST's exemption is presently the subject of a declaratory judgment proceeding under section 7428 before the United States Claims Court (No. 581-88T). CST also has a wholly-owned title holding company, Mile High Inc., whose sole purpose is to own CST's main preservation facilities. Another CST subsidiary, Media Storage, Inc., was established to transport the Scriptures securely and confidentially in times of natural disaster. It is dormant and will be dissolved shortly.

Author's Family Trust

is a trust established by Mr. Hubbard as the principal vehicle for distribution of his estate. Following
the termination of his probate estate, the Trust now holds title to all of Mr. Hubbard's copyrights to the Scientology Scriptural Materials and all of his patents to E-Meters. It will continue in existence until CST's tax-exempt status is finally resolved and then distribute the balance of Mr. Hubbard's assets to CST, if CST is recognized as exempt, or otherwise to another Scientology entity recognized as exempt under section 501(c)(3). In order to continue using Mr. Hubbard's name in the copyright notices (copyright notices of posthumous works must be in the name of the decedent's executor or personal representative), the trustees of the Trust registered and use the name L. Ron Hubbard Library as a legal form of operation. The Trust owns all of the shares of Galaxy Productions, Inc., a for-profit corporation created to produce and distribute soundtracks and film scripts of certain of Mr. Hubbard's later fictional works. Galaxy has never paid a dividend.

ASI (Author Services, Inc.)

served as Mr. Hubbard's literary and financial agent during his lifetime and now continues to serve in largely the same capacity for Mr. Hubbard's Trust. ASI helps the Trust manage Trust funds and supervise use of its literary properties. ASI also works closely with BPI and NEP with respect to Mr. Hubbard's fictional works and related artwork, film and soundtracks. Although nominally a for-profit

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corporation, ASI in fact functions as a non-proprietary corporation. All of ASI's outstanding shares of stock are held by three of its employees pursuant to an agreement that requires them to transfer the stock back to ASI on termination of their employment for $1.00 (as legal consideration). ASI has never paid a dividend.

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SUMMARY DESCRIPTION OF CHURCHES OF SCIENTOLOGY

RTC (Religious Technology Center)

owns the Scientology religious marks and advanced technology. It licenses the marks to CSI for sublicense to subordinate churches and directly licenses the advanced technology to appropriate churches. Through this structure RTC assures that practice of the Scientology religion within the ecclesiastical hierarchy under CSI's authority as Mother Church remains strictly orthodox, in accordance with the Scientology Scriptures. This church has a staff of approximately 50 individuals and an annual budget of approximately $6.6 million, based on its annual disbursements for the most recent year for which financial statements are available.

CSI (Church of Scientology International)

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.

CSFSSO (Foundation Church of Scientology Flag Ship Service Organization)

ministers the highest levels of religious services to parishioners from around the world from aboard a ship operated in the Caribbean as religious retreat. This church has a staff of approximately 108 individuals and an annual budget of approximately $11.1 million, based on its annual disbursements for the most recent year for which financial statements are available.

CSFSO (Church of Scientology Flag Service Organization, Inc.)

ministers high levels of religious services to parishioners from around the world from facilities in Clearwater, Florida. This church has a staff of approximately 449 individuals and an annual budget of approximately $81.3 million, based on its annual disbursements for the most recent year for which financial statements are available.

Other Churches

include all churches lower than CSFSSO and CSFSO in the ecclesiastical hierarchy. Other churches include the four ecclesiastical "Advanced and Saint Hill Organizations," which minister upper level religious services to parishioners within their geographic areas. These ecclesiastical organizations are housed in four corporations, each located in a separate continental areas: Church of Scientology Western United

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States (in the United States) ("CSWUS"); Church of Scientology Religious Education College (in the United Kingdom) ("CSREC"); Church of Scientology Advanced Organization Saint Hill Europe and Africa (Europe and Africa) ("CS AOSH EU/AF"); and Church of Scientology, inc. (Australia, New Zealand and Oceania) ("C of S Inc.").

Each of these four corporations also houses intermediate level ecclesiastical management organizations and organizations which provide accommodations for Church staff. In addition, CSREC and C of S Inc. also house Class V churches in the United Kingdom and Australia, respectively. CSWUS has a staff of approximately 490 individuals and an annual budget of approximately $29.6 million, based on its annual disbursements for the most recent year for which financial statements are available. CSREC has a staff of approximately 352 individuals and an annual budget of approximately $12.3 million, based on its annual disbursements for the most recent year for which financial statements are available. CS AOSH EU/AF has a staff of approximately 256 individuals and an annual budget of approximately $11.7 million, based on its annual disbursements for the most recent year for which financial statements are available. C of S Inc. has a staff of approximately 426 individuals and an annual budget of approximately $10.3 million, based on its annual disbursements for the most recent year for which financial statements are available.

Other churches include Class V Churches (formerly called Class :IV Churches), which minister lower levels of religious services to parishioners in their localities and conduct initial ministerial training. There are 52 Class V Churches in the United States alone and over 140 worldwide. Other churches also include ecclesiastical management and administration organizations.

Missions

These organizations, nearly 100 in the United States alone and over 250 worldwide, minister the lowest levels of religious services to parishioners within their localities. Missions are under the ecclesiastical authority of SMI (Scientology Missions International), which in turn is under the ecclesiastical authority of CSI. SMI itself has a staff of approximately 26 individuals and an annual budget of approximately $2.6 million, based on its annual disbursements for the most recent year for which financial statements are available.

Field Ministers

These are individuals who minister the lowest levels of religious services (the same levels ministered by
Missions) to individual parishioners. There are nearly 1,500 Field Ministers worldwide, including nearly 500 in the United States. Field Ministers are under the ecclesiastical authority of IHELP (the International Hubbard Ecclesiastic League of Pastors) which in turn itself is under the ecclesiastical authority of CSI. IHELP itself has a staff of approximately 2 individuals and an annual budget of approximately $400,000, based on its annual disbursements for the most recent year for which financial statements are available.

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CHURCHES OF SCIENTOLOGY
RTC
CSI
SMI
IHELP
Missions
Field
Ministers
CSFSSO
CSFSO
All Other Churches

The cult leader David Miscavige had created another RTC chapter, it's called RTC Australia, and it exists since 1986. After Hubbard died.

Here is a copy of its definition to the IRS in 1993 :

"RTC Australia — was incorporated in 1986 to serve as an Australian continental office for RTC. RTC subsequently decided not to establish continental offices. RTC Australia remains in existence although it is wholly dormant. It has no staff, minimal assets, has never received any income and has never paid a dividend. It is recognized in Australia as tax exempt."

That's similar to the doubling of the fraudulous "assoc" called CCHR, since it has two chapters, one being in Clearwater and the other together with the general HQs of the cult.

source : alt.religion.scientology (April 16, 2007)