Church of Spiritual Technology
Encyclopedia
The Church of Spiritual Technology, also known as CST, is a California
n 501(c)(3) non-profit corporation, incorporated in 1982, which owns all the copyright
s of the estate of L. Ron Hubbard
. The CST is doing business as
L. Ron Hubbard Library. The organization receives its income from royalty
fees paid to it by licensing of the copyrighted materials of Dianetics
and Scientology
to Scientology
-connected organizations approved by the Religious Technology Center
, and from its wholly owned for-profit subsidiary Author Services Inc.
which publishes and promotes Hubbard's fiction works.
In a 1993 memorandum by the Church of Scientology International
, the role and function of CST has been described as follows:
by Sherman Lenske in Woodland Hills, California
on May 27, 1982. The Bylaws of CST were signed on June 7, 1982 by its General and Special Directors
, who were at that time Lyman Spurlock, Rebecca Pook, Maria Starkey, Stephen A. Lenske, Sherman D. Lenske and Lawrence A. Heller. In 1986, CST's Articles of Incorporation
were amended to clarify the "disposition
of the corporation's
assets upon dissolution
".
On August 18, 1993, CST filed an application for tax exemption
under section 501(c)(3) of the Internal Revenue Code
. The Internal Revenue Service
granted CST's request for exemption through an official recognition letter on October 1, 1993.
At the time of the filing for tax exemption
, the following individuals held corporate positions at CST: The Board of Trustees was composed of John Allcock, David Lantz and Russell Bellin. Thomas Vorm, Russell Bellin and Catherine Schmidt formed the Board of Directors
. CST's President
was Russell Bellin, its Vice-President Thomas Vorm, its Secretary
Jane McNairn and its Treasurer
Catherine Schmidt.
, which was incorporated on January 1, 1982. Shortly after its inception, RTC received on May 16, 1982 "the ownership, supervision and control" of the trademarks and service marks, identifying "Scientology applied religious philosophy" and "Dianetics spiritual healing technology" by the originator and founder of Scientology, L. Ron Hubbard
through a so-called "Assignment
Agreement
".
This agreement was subject to an additional "Option Agreement" between Hubbard, RTC and CST. In two so-called "Option Agreements" from May 1982, Hubbard granted CST the right to purchase at any time from RTC the "Marks", the "Advanced Technology" and all the rights to them for the sum of $ 100.
Parallel and similar sounding agreements between Hubbard, RTC and CST were created during that period concerning the so-called "Advanced Technology," which consists of unpublished derivates of Scientology's confidential "Advanced technology".
Under these agreements, RTC is forced to turn over 90 % of its net income to CST. A document from 1991, reflecting the "financial money flows" of RTC during the year 1989, actually showed a turnover of 59 % of RTC's net income towards CST.
Other examples of trademarks and service marks, which are owned by CST are The Way to Happiness
and The Way to Happiness symbol. As such, CST operates as the L. Ron Hubbard Library.
capsules in specially constructed vaults
throughout the world. The most famous example is the Trementina Base
, an underground vault built into a mountainside near Trementina, New Mexico
. It is marked by a CST logo visible only from a high altitude and was built in the late 1980s.
but went into private practice as a tax lawyer. He was hired as a specialist for the complex Internal Revenue Codes. The Church of Scientology International and most Scientology organizations settled with the IRS about 11 years later when the service passed a resolution in 1993 declaring them tax-exempt.
Unlike other Scientology organizations (which require all corporate officers to be Scientologists in good standing), as well as the Scientologist general directors and staff, the Church of Spiritual Technology includes "Special Directors" who are not required to be Scientologists, but who are required to be lawyers "to ensure that CST takes no action to jeopardize its tax-exempt status" (CST vs. IRS, US Claims Court No. 581-88T, June 29, 1992).
California
California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third-largest by land area...
n 501(c)(3) non-profit corporation, incorporated in 1982, which owns all the copyright
Copyright
Copyright is a legal concept, enacted by most governments, giving the creator of an original work exclusive rights to it, usually for a limited time...
s of the estate of L. Ron Hubbard
L. Ron Hubbard
Lafayette Ronald Hubbard , better known as L. Ron Hubbard , was an American pulp fiction author and religious leader who founded the Church of Scientology...
. The CST is doing business as
Doing business as
The phrase "doing business as" is a legal term used in the United States, meaning that the trade name, or fictitious business name, under which the business or operation is conducted and presented to the world is not the legal name of the legal person who actually own it and are responsible for it...
L. Ron Hubbard Library. The organization receives its income from royalty
Royalties
Royalties are usage-based payments made by one party to another for the right to ongoing use of an asset, sometimes an intellectual property...
fees paid to it by licensing of the copyrighted materials of Dianetics
Dianetics
Dianetics is a set of ideas and practices regarding the metaphysical relationship between the mind and body that was invented by the science fiction author L. Ron Hubbard and is practiced by followers of Scientology...
and Scientology
Scientology
Scientology is a body of beliefs and related practices created by science fiction and fantasy author L. Ron Hubbard , starting in 1952, as a successor to his earlier self-help system, Dianetics...
to Scientology
Scientology
Scientology is a body of beliefs and related practices created by science fiction and fantasy author L. Ron Hubbard , starting in 1952, as a successor to his earlier self-help system, Dianetics...
-connected organizations approved by the Religious Technology Center
Religious Technology Center
The Religious Technology Center is a Californian non-profit corporation. RTC was founded in 1982 by the Church of Scientology in order to control and oversee the use of all of the trademarks, symbols and texts of Scientology and Dianetics, including the copyrighted works of Scientology founder and...
, and from its wholly owned for-profit subsidiary Author Services Inc.
Author Services Inc.
Author Services Inc. represents the literary, theatrical and musical works of the late Scientology founder L. Ron Hubbard. It is a wholly owned subsidiary of the Church of Spiritual Technology....
which publishes and promotes Hubbard's fiction works.
In a 1993 memorandum by the Church of Scientology International
Church of Scientology International
The Church of Scientology International, Inc. is a Californian 501 non-profit corporation. Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology....
, the role and function of CST has been described as follows:
"[...] CST [...] 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[d] 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. [...]"
Basic information
The Church of Spiritual Technology (CST) was incorporatedIncorporation (business)
Incorporation is the forming of a new corporation . The corporation may be a business, a non-profit organisation, sports club, or a government of a new city or town...
by Sherman Lenske in Woodland Hills, California
California
California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third-largest by land area...
on May 27, 1982. The Bylaws of CST were signed on June 7, 1982 by its General and Special Directors
Board of directors
A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization. Other names include board of governors, board of managers, board of regents, board of trustees, and board of visitors...
, who were at that time Lyman Spurlock, Rebecca Pook, Maria Starkey, Stephen A. Lenske, Sherman D. Lenske and Lawrence A. Heller. In 1986, CST's Articles of Incorporation
Articles of Incorporation
The Articles of Incorporation are the primary rules governing the management of a corporation in the United States and Canada, and are filed with a state or other regulatory agency.An equivalent term for LLCs in the United States is the Articles of Organization...
were amended to clarify the "disposition
Disposition
A disposition is a habit, a preparation, a state of readiness, or a tendency to act in a specified way.The terms dispositional belief and occurrent belief refer, in the former case, to a belief that is held in the mind but not currently being considered, and in the latter case, to a belief that is...
of the corporation's
Corporation
A corporation is created under the laws of a state as a separate legal entity that has privileges and liabilities that are distinct from those of its members. There are many different forms of corporations, most of which are used to conduct business. Early corporations were established by charter...
assets upon dissolution
Dissolution (law)
In law, dissolution has multiple meanings.Dissolution is the last stage of liquidation, the process by which a company is brought to an end, and the assets and property of the company redistributed....
".
On August 18, 1993, CST filed an application for tax exemption
Tax exemption
Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Tax exemption may also refer to a personal allowance or specific monetary exemption which may be claimed by an individual to reduce taxable income under some...
under section 501(c)(3) of the Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
. The Internal Revenue Service
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
granted CST's request for exemption through an official recognition letter on October 1, 1993.
At the time of the filing for tax exemption
Tax exemption
Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Tax exemption may also refer to a personal allowance or specific monetary exemption which may be claimed by an individual to reduce taxable income under some...
, the following individuals held corporate positions at CST: The Board of Trustees was composed of John Allcock, David Lantz and Russell Bellin. Thomas Vorm, Russell Bellin and Catherine Schmidt formed the Board of Directors
Board of directors
A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization. Other names include board of governors, board of managers, board of regents, board of trustees, and board of visitors...
. CST's President
President
A president is a leader of an organization, company, trade union, university, or country.Etymologically, a president is one who presides, who sits in leadership...
was Russell Bellin, its Vice-President Thomas Vorm, its Secretary
Secretary
A secretary, or administrative assistant, is a person whose work consists of supporting management, including executives, using a variety of project management, communication & organizational skills. These functions may be entirely carried out to assist one other employee or may be for the benefit...
Jane McNairn and its Treasurer
Treasurer
A treasurer is the person responsible for running the treasury of an organization. The adjective for a treasurer is normally "tresorial". The adjective "treasurial" normally means pertaining to a treasury, rather than the treasurer.-Government:...
Catherine Schmidt.
Licensing of trademarks & service marks
The existence and founding of CST is intimately connected to the creation of the Religious Technology CenterReligious Technology Center
The Religious Technology Center is a Californian non-profit corporation. RTC was founded in 1982 by the Church of Scientology in order to control and oversee the use of all of the trademarks, symbols and texts of Scientology and Dianetics, including the copyrighted works of Scientology founder and...
, which was incorporated on January 1, 1982. Shortly after its inception, RTC received on May 16, 1982 "the ownership, supervision and control" of the trademarks and service marks, identifying "Scientology applied religious philosophy" and "Dianetics spiritual healing technology" by the originator and founder of Scientology, L. Ron Hubbard
L. Ron Hubbard
Lafayette Ronald Hubbard , better known as L. Ron Hubbard , was an American pulp fiction author and religious leader who founded the Church of Scientology...
through a so-called "Assignment
Assignment (law)
An assignment is a term used with similar meanings in the law of contracts and in the law of real estate. In both instances, it encompasses the transfer of rights held by one party—the assignor—to another party—the assignee...
Agreement
Contract
A contract is an agreement entered into by two parties or more with the intention of creating a legal obligation, which may have elements in writing. Contracts can be made orally. The remedy for breach of contract can be "damages" or compensation of money. In equity, the remedy can be specific...
".
This agreement was subject to an additional "Option Agreement" between Hubbard, RTC and CST. In two so-called "Option Agreements" from May 1982, Hubbard granted CST the right to purchase at any time from RTC the "Marks", the "Advanced Technology" and all the rights to them for the sum of $ 100.
Parallel and similar sounding agreements between Hubbard, RTC and CST were created during that period concerning the so-called "Advanced Technology," which consists of unpublished derivates of Scientology's confidential "Advanced technology".
Under these agreements, RTC is forced to turn over 90 % of its net income to CST. A document from 1991, reflecting the "financial money flows" of RTC during the year 1989, actually showed a turnover of 59 % of RTC's net income towards CST.
Other examples of trademarks and service marks, which are owned by CST are The Way to Happiness
The Way to Happiness
The Way to Happiness is a 1980 booklet written by Scientology founder L. Ron Hubbard listing 21 moral precepts, and distributed by The Way to Happiness Foundation International, a Scientology-related non-profit organization founded in 1984....
and The Way to Happiness symbol. As such, CST operates as the L. Ron Hubbard Library.
Archives
The CST oversees the Scientology scriptural archiving project, which aims to preserve the works of Hubbard on stainless steel tablets and encased in titaniumTitanium
Titanium is a chemical element with the symbol Ti and atomic number 22. It has a low density and is a strong, lustrous, corrosion-resistant transition metal with a silver color....
capsules in specially constructed vaults
Vault (architecture)
A Vault is an architectural term for an arched form used to provide a space with a ceiling or roof. The parts of a vault exert lateral thrust that require a counter resistance. When vaults are built underground, the ground gives all the resistance required...
throughout the world. The most famous example is the Trementina Base
Trementina Base
Trementina Base is the popular designation for a property of the Church of Spiritual Technology near Trementina, New Mexico.-Overview:According to the CST, an entity formed to manage the Church of Scientology's copyright affairs, the purpose of the base is to provide storage space for an archiving...
, an underground vault built into a mountainside near Trementina, New Mexico
Trementina, New Mexico
Trementina is an unincorporated community in San Miguel County, New Mexico, United States. Its name is Spanish for turpentine, so named for the pine oil once harvested there....
. It is marked by a CST logo visible only from a high altitude and was built in the late 1980s.
Structure
The very first time the Church of Spiritual Technology was mentioned publicly to scientologists was by COB RTC David Miscavige in 2000 on the New Year's event. Its founders included Meade Emory, a non-Scientologist who used to work for the Internal Revenue ServiceInternal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
but went into private practice as a tax lawyer. He was hired as a specialist for the complex Internal Revenue Codes. The Church of Scientology International and most Scientology organizations settled with the IRS about 11 years later when the service passed a resolution in 1993 declaring them tax-exempt.
Unlike other Scientology organizations (which require all corporate officers to be Scientologists in good standing), as well as the Scientologist general directors and staff, the Church of Spiritual Technology includes "Special Directors" who are not required to be Scientologists, but who are required to be lawyers "to ensure that CST takes no action to jeopardize its tax-exempt status" (CST vs. IRS, US Claims Court No. 581-88T, June 29, 1992).
See also
- ScientologyScientologyScientology is a body of beliefs and related practices created by science fiction and fantasy author L. Ron Hubbard , starting in 1952, as a successor to his earlier self-help system, Dianetics...
- DianeticsDianeticsDianetics is a set of ideas and practices regarding the metaphysical relationship between the mind and body that was invented by the science fiction author L. Ron Hubbard and is practiced by followers of Scientology...
- Church of ScientologyChurch of ScientologyThe Church of Scientology is an organization devoted to the practice and the promotion of the Scientology belief system. The Church of Scientology International is the Church of Scientology's parent organization, and is responsible for the overall ecclesiastical management, dissemination and...
- Religious Technology CenterReligious Technology CenterThe Religious Technology Center is a Californian non-profit corporation. RTC was founded in 1982 by the Church of Scientology in order to control and oversee the use of all of the trademarks, symbols and texts of Scientology and Dianetics, including the copyrighted works of Scientology founder and...
- Church of Scientology InternationalChurch of Scientology InternationalThe Church of Scientology International, Inc. is a Californian 501 non-profit corporation. Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology....
- List of Scientology organizations
External links
- About.com Definition of Church of Spiritual Technology (CST)
- http://sc-i-r-s-ology.wikiscientology.org - 'Church of Spiritual Technology, a "Church" approved by the Department of the Treasury, Owns and Controls all Scientology' (critical website)
- najbjerg.info - Church of Spiritual Technology, an organization approved by Hubbard (website with documents)
- CST vs. IRS 1992 "The Articles of Incorporation require that CST have three such Special Directors, and further requires that they be lawyers in order to ensure that CST takes no action to jeopardize its tax-exempt status. The General Directors and staff of CST are, however, closely linked to other Scientology organizations. The General Directors (the governing body) must be in good standing with the mother church. Staff members are required to be members of the Sea Org. Trustees of the organization are required to have been Scientologists for at least eight years, and must be highly trained in the teachings and technology of Scientology. CST trustees are also required to remain actively involved in giving and receiving Scientology services. They must also participate in at least twelve and one half hours of training per week."