Doctrine of Exchange
The Doctrine of Exchange is a central tenet[1] of Scientology, which dictates that for spiritual well-being, "anytime a person receives something, he must pay something back"[2] and balance "inflow" with "outflow".[1] The Church of Scientology has presented this as the reason why some of its services, such as auditing (a central practice, and sometimes described as the central practice of Scientology[3]), must never be given away, to members who are at the church, but must be paid for. This is frequently used by the Church as an explanation for the fixed pricing of its many fees.[4]
The Church of Scientology has argued in its requests for tax exemption that Scientology courses must have fixed fees - a practice that otherwise goes against the prohibition of quid pro quo transactions in tax-exempt organizations - because of this religious doctrine. [5]
Critics have said that Scientology's Federal tax-exempt status violates this Doctrine, because the Church members use roads, police, the military, the fire department, and many other Federal and municipal tax-supported services. [6]
Not all services fall under the Doctrine. The Church has identified some services as examples of services where "no donation is expected from members": [7]
- Listening to lectures, whether from fellow parishioners or playings of L. Ron Hubbard’s lectures on tape
- Reading Scientology scripture in the Church library
- Meeting with fellow parishioners
- Receiving counseling (but not auditing) from a Scientology chaplain
- Attending Sunday services, sermons, weddings, christenings or funerals
Quotations
| “ | The Church charges a "fixed donation," also known as a "price" or a "fixed contribution," for participants to gain access to auditing and training sessions. These charges are set forth in schedules, and prices vary with a session's length and level of sophistication. In 1972, for example, the general rates for auditing ranged from [...]. This system of mandatory fixed charges is based on a central tenet of Scientology known as the "doctrine of exchange," according to which any time a person receives something he must pay something back. Id., at 577-578. In so doing, a Scientologist maintains "inflow" and "outflow" and avoids spiritual decline. 819 F.2d 1212, 1222 (CA1 1987). | ” |
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—U.S. Supreme Court, Hernandez v. Commissioner, 490 U.S. 680, 685 (1989) (citations omitted), [1] |
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| “ | Some churches have a system of tithes, others require their members to pay for pew rentals, religious ceremonies and services. In the Church of Scientology, parishioners make donations for auditing and training they wish to receive. These contributions by Scientologists are the primary source of financial support for the Church and fund all the religious and social betterment activities the Church engages in. Scientologists are not required to tithe or make other donations. [7] | ” |
| “ | The Church selected the donation system as its primary funding because it is the most equitable method. Those who use the facilities of the church should be the ones who contribute most to its maintenance. Of course, no donation is expected from members who are at the church to participate in services other than auditing and training—listening to tape plays of L. Ron Hubbard’s lectures, reading scriptural works in the church library, meeting with fellow parishioners, receiving counseling from the Chaplain or attending Sunday services, sermons, weddings, christenings and funerals. [7] | ” |
References
- ^ a b c Hernandez v. Commissioner, U.S. Supreme Court
- ^ http://www.usdoj.gov/osg/briefs/1988/sg880419.txt
- ^ http://www.e-meter.org.uk/
- ^ scientology-lies.com: "Scientology as a Business"
- ^ "Scientology's Tax Exemption Should be Rescinded", by Jeff Jacobsen, 2001.
- ^ lisamcpherson.org on the Doctrine of Exchange
- ^ a b c Scientology Today : How are Churches of Scientology supported financially?. Church of Scientology. Retrieved on 2006-09-22.
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