Thus Sowr LOGY is and. always has been a grassroots movement. Moreover we are a young religion, and not blessed with centuries of accumulated endowments or large holdings. Factually, the only investmentsthe Church considers worthwhile are facilities to better servlce mankind .. Our dedicated staffs work tirelessly for a fraction of what they could earn in the workaday world, driven by the knowledge the whole of this planet is at stake.

Harshly put, time is not on our side. The "advanced" industrial nations are fast rendering this world uninhabitable. Our education systems have been destroyed, our moral base undermined, drug abuse threatens to swamp soo ly, and the nun ber of (hose imprisoned could populate a nation - all as the civilized veneer wears thin.

We do however have the solutions, in fact we have the only solutions. Yet with that knowledge cernes profound responsibilities. In the first placer we must avail ourselves of the tech utterly and completely. Next, we must use that tech to help our fellows, for the blunt truthis, if they fail to make it we all fail. Finally, and just as bluntly, the world you leave in this life is the world you return to in the next.

Nowwhether that world will be a hell or a paradise - 01'/ indeed, even exist at all - is not a question of knowledge; it is only a question of resources. That is, the power of LRH~ tech is unlimited. What we do with that tech, how quickly and bro dly we are able to employ it - therein is the crucial question.

Factually, our ability to bring LItH to enough people before it is too late 'is, in no small measure, dependent on your donations. Minimally, you must aVIDl yourself OfTi-IE BRlDGE~, and help your families do the same. Ideally, you will. 1 end a firm hand well beyond the services you receive. For those without the means, that help may involve time and talent For thosewith the means, that help may also take the form of providing otherswith the wherewithal to salvage this world.

No matter what form your contribution, no matter what application of LRH tech you choose to support, you can't go wrong by contributing more. We have all lived in palaces, we have all played king and captain of industry. But the gains of SCIENTOLOGY are eternal.
















The United States I nterna I Revenue Service has ruled that the Churches and Missions of SClENTOLOGY located in the United Stat s ar exempt from federal income tax as churches and that SCIENTOLOCy-related social betterment organizations located in the United States also are tax-exempt as charitable, educational or religious o rganizati 0 n s.

These rulings mean that the donations you make to these organizations can qualify for deduction against your federal income ta-x as charitable contributions, and thereby reduce the amount of federal taxes you may ow I assuming you itemize your deductions. And since most states duplicate federal tax laws, these same donations should qualify for deductions against your state income taxes.

The rulesgoverning deductibility of these donations - as well as other payments - vary depending upon the specific payment in question and your particular tax ircumstances. The general rule is that a contribution to a qualified church or other tax- xernpt organization v« ill be deductible so long as the donor does not receive some benefit in exchange. Another general rule is that donations for religious services can still qualify for the charitable contribution deduction where the only benefit received in return is an "intangible religious benefit. II

These rules are discussed in more detail below. I Iowever, since so many other variables can affect your right to claim the charitabl contribution deduction - as well as the amount of the deduction - we urge you to consult With your personal t(LX advisor. Only your lax advisor can ensure that you are receiving the maximum allowable tax benefits from your S Il~NTOLOCV'" donations.

T A X D E 0 U C
F 0 R S C I E 1\ Donations to SCIENTOLOGY Orgs and Missi.ons Contributions you make to United States SCIENTOLOGY churches and missions for auditing and training generally qualify for deduction against federal and state income taxes as charitable contributions. In fact, almost every payment you will make to a SCTEJ>..l'fOLOGY org or mission will qualify for the charitable contribution deduction except for three very specific kinds of payments: (1) contributions for services directed to some specific personal concern, (2) contributions for courses that are primarily non-religious, and (3) payments to purchase tangible religious materials such as books, cassette taperecordings and E-Meters. The authority underlying the tax treatment of these contributions or payments is discussed below.

r I B L E D 0 N A T I 0 N S
r 0 L 0 G y S E R V I C E S In accordance with United SLates tax rules, donations to SCIENTOLOGY churches and missions for auditing and training generally qualify for deductions against federal personal income tax returns even though the donor obviously receives an intangible religious benefit as a result of the donation ..

Favorable tax treatment of donations with respect to religious services is based on a long-established principle that society benefits from the increased spiritual and moral awareness gained hom participation in su h services. In other words, religious observan s are vi. w d as primarily benefiting society as a whole, not the person receiving the service. This is certainly the case with auditing and training, which have a beneficial effect not only on the individual but on everyone and everything within his or her expanding sphere of influence across the eight dynamics. As discussed in this booklet, all of the SClEt .. .nULOGY services necessary for a SCIITNTOLC 1ST'· to move up THE BRIDCE to Total Freedom qualify as tax-d ductibl .

Both auditing and training are necessary to move up the Grade Chart to full OT. Fully half of the spiritual gains in SO.ENTOLOGY are from training. One must be trained just to audit himself through the OT' levels.

.r7 •

But a thorough grasp of all the materials of S rENTOL CY achieved through training is vital in achieving the full gains. Auditing removes the barriers to achieving freedom. Training gives the technology to remove those barriers and the technology to make sure one never again faJ Is into the trap as a spiritual being. 111is includes of course all auditor training courses and includes any courses which are a prerequisite to auditor training. All auditing and auditor training listed on the Grade Chait th refore qualifies as tax-deductible.

A full study and comprehension of SCIENTOLOCY also includes a thorough grasp of the Third and Fourth Dynamic Technology. The bask axioms and laws in this body of knowledge were d rived From auditing technology. For e-xample, the 21 Awareness Characteristics in the middle of the Grade Chart are reflected in the SCIENTOLOGY 21 department organizing board. Recognition is the Awareness Characteristic of Level 0 and Grade 0 on the Grade Chart and of Department 1 of the organizing board. This moves on up to Source which is the Awareness Characteristic of Class VII rand OT on the Grade Chart and of Department 21 of the organizing board. The organizing board applies both to an individual and to a group. One cannot operate as an OT on these dynamics without this tech. As general training on Third and Fourth Dynamic Technology is necessary for full Bridge advancement an I achieving full 0'1~ it qualifies for tax-deductible donations.

A comprehensive list of religious services which qualify for tax. deductions is included in the appendix at the back of this booklet.

N 0 N D E D U C T I B L E
D 0 N A T I 0 N S
F 0 R S E R V I C E S Not all payments to SCIENTOLOGY churches are tax-deductible.

Under another long-established principle of tax law - which applies equally to members of other religions - a tax deduction may not be claimed for contributions forwhich there is a tangible return benefit. These benefits may include a non-religious benefit or some other purely personal benefit received in exchange for the contribution. The reason for this under tax law is that the person is considered to have received a purely personal exchange equal to the amount donated.

As a general rule, contributions for some benefit other than Intangible religious benefits do not qualify for the charitable contribution income tax deduction. As discussed below, Churches of Scientology offer some services and courses which do not qualify as tax-deductible under long-standing tax principles. Each type of donation to SCIENTOLOGY churches which does not qualify as tax-deductible is described below.


Services directed to some speclflc personal concern SCIEt ... rrOLOGY churches and missions offer several services and coursesthat address the spiritual aspects of some specific concern of a purely personal nature. Although these services are valuable and desired by SCIENTOLOG'y' parishioners, they are not required for full advancement up TI-IE BRIDGE. Therefore, contributions for those services and courses are not tax- I deductible.

The Church's Ln-s JMPROVgl'v'lENT' Courses contain SCIENTOLOGY religious technology needed to handle and improve some area of life such as marriage or the raising of children. However, these courses are directed at specific personal concerns. They also are not a prerequisite to Bridge advancement as the same I RH materials in these courses are covered in Grade Chart training services. They are th refore not tax-deductible. This is also true of analogous services offered by churches of other religions.

SCIENTOLOGY Marriage Counseling is another service which addresses a particular concern or problem. Donations for these services cannot be deducted under lax rules even though the service involves auditing and is strictly religious in natur . Other forms of marriage counseling available from churches of other religions similarly do not qualify for tax deductions.

Of course, all areas of one's life improve with any S IENTOLOCY training and auditing. This fact does not convert the nature of these services to addressing purely personal concerns because such benefits are incidental to the main activity of going up Ti-JE BRIDCE, Rather, a distinction is made between such courses with respect to lax-deductibility simply to meet long-standing tax rules applicable to all religions.

One other category of courses for which donations will notqualify for tax deduction are SCIENTOLOGY courses that are taken primarily to qualify for a particular staff position, Donations for these courses are 110t tax-deductible, even though 'the services are purely religious. The reason for this is that taking the course qualifies one for a post or profession, which constitutes a rerum benefit under tax law, This nondeductibility rule applies to any tax-exempt religious or educational institution which trains individuals to qualify for posts - including training to become an ordained minister of any religion .

Courses; which are primarily non-reltgtous Churches of Scientology also offer several courses that are primarily geared to non-religious matters rather than to advancement up THE BRIDGE. Donations for these courses, likewise, do not qualify for the charitable contribution deduction.

One such course is The Way t.o Happiness Course. The W:ay to Happiness is a non-religious common sense mora] code which has been adopted by SCI.ENTOLOGI~"':l'S. It is also offered outside the Church in its social betterment organizations. For many, this booklet is their first introduction to L. Ron Hubbard's researches and observations about life. But it is nevertheless nonreligious, and therefore contributions for this course do not qualify for tax deductions.

On the other hand, the HAPPINESS RUNDOWN'~ is an auditing service which deals with the spiritual factors related to one's morals and which is necessary to one's full Bridge advancement. Donations for this service do qualify for tax deductions.

The Basic Study Manual Course is another example of at non-religious course which is also offered outside the Church and therefore does not qualify for taxdeductible donations' .. This course is mainly provided within the Church to help quickly train staff members. The individual SCIENTOLOGIST can get all of this tech on the SntDENT HAT" Course which, of course! qualifies as tax-deductible.




A charitable contribution deduction cannot be claimed to the extent the contributor receives a tangible benefit for his or her contribution. Perhaps the most common example of this sort of exchange between SCIENTDLOGY churches and their parishioners involves the purchase of books, packs, cassettes, E-MET'I?:rt counseling devices and other SClEl',rrOLOCv religious materials ..

SCIENtOLOGY organizations sometimes raise funds through donations with respect to leatherbound books (e.g. those offered to support SCIENfOLOGY tech preservation activities), special edition E-Meters, fundraising dinners or v nts. In this instance a payment may have a dual characteristic - part of it is a donation to support the charitable and religious programs and part of it is a payment for the tangible benefit or premium received. The tax deduction is therefore reduced by the fair market value of the item, meal or entertainment as specified in the literature accompanying these items or activities. Church management has issued directives concerning such items, to guide you on calculating what part of such donations are tax-deductible;

If you wish to support a particular charitable or religious program but do not wish to receive the item or attend the dinner or vent, it is best to simply make a donation to your church. This way the entire amount of the donation will qualify as a charitable tax deduction. Otherwise, the IRS will require that a donation be reduced by the fa iT market value of the tangible benefit even if you choose not to receive the item or attend the dinner or event.

Purchases of standard Church bookstore items are not tax-deductible. They also may be subject to sales tax in various states. Even though these materials are religious, the individual is receiving a tangible exchange for his payment. Again, this same rule applies to all religions. The purchase of a bible from a. Christian ministry is not tax-deductible. The same is true of payment for accommodations or meals at Flag Service Organization. Celebrity Centre International or Flag Ship Service Organization which maintain religious retreats for their parishioners. Payments for such goods and services are not allowed as tax deductions as there is a tangible !vlEST value received equal. to the payment made.

Churches and missions OfSCTENJDLOGY provid . xtension courses to help S IENTOLOGlSrS expand their knowledge of DIANLrncs~ and SCIENlDl.O .v whi le not onservices, through study of LRH books. Most of the nominal requested donation for an Extension Course is for its materials and therefore these nominal donations are not tax-deductible. III




H 0 U L D


A donation given to the Church that is not in exchange for participation in services, SUd1 as a contribution to the orgs building fund, preservation of the religious materials, a dissemination campaign er other charitable pmpose should be fully tax-deductible.

Donations for Qual corrective actions such as cramming qualify for tax-deductions if the cramming relates to a qualified training service listed in the appendix .. Donations for review auditing also are tax-deductible

The new Auditor Certainty and Solo Certainty CoUt'5e5 are 'the equivalent ofa retread or retrain of courses which qualify as tax-deductible. Any donations for these therefore are tax-deductible Income tax deductions for donations relating to participation in qualified religious services are normally claimed in the year the donation is made lfyou make an advance donation for a qualified service to be taken in a later year, the deductionmay be daimedin the year the donation is made.

Wherever possible advance donations should be designated for a specific service If the specified service qualifies for tax deductions, then the donation m.ay be claimed in the year the donation is made. thus, all advance donations for auditing should be tax-deductible whell made as all auditing services qualify for tax deductions.

Advance donations for training will only be deductible when made if designated for a qualified course. If a qualified service is not designated at the time the donation is made, the amount is deductible only when applied to a qualified service,

If you. apply an advance donation originally made for a qualified religious service loa non-deductible course, service or the non-deductible purchase of religious materials, the amountof your tax deduction is reduced accordingly in the year the donation is applied, In certain circumstances this can result in taxable income in the year the donation is applied if a tax deduction was claimed for the advance donation in a prior year .. Consult your tax advisor.

1 _ ••

Conversely, if advance payments for non-deductible goods or services are later applied to qualified. religious services, the amount the contributor may deduct in the year the payment is applied may increase.

Service Completion awards you receive may reduce the amount of your charitable donation income tax. deductions. However, if a Service Completion Award is applied toward another qualified religious service then the amount of your tax deduction is not reduced.

It is possible for Service Completion Awards (that are not applied 10 another qualified service) to result in taxable income in the current year if they exceed the total of the current year's donations. You should consult your tax advisor in this circumstance .

. IRS provisions for tax deductions for qualified services generally apply only to United States income tax returns. If you do not file a u.s. return, then you must comply with the tax. laws of your home countryHowever, Canadian, Mexican and Israeli citizens maybe able to deduct donations to a United States Church under certain circumstances and should seek professional tax advice.

Donations to SCIENTOLOGY churchesand missions outside of the United States do not qualify for income tax deductions. This applies both to donations for qualified religious services or donations for which there is no return benefit. SCIENlDWCY is treated no differently than any other international religion in this regard. However, effective for donations made on or after November 1,1996, this rule does not apply to donations to Flag Ship Service Organization C/PSSO"), even though. it operates outside of the United States, because it has become a United States entity.

This general discussion of how tax exemption affects your personal income taxes does n01 replace professional tax advice concerning your particular tax circumstances. Your org or mission will send you a statement at the end of the year summarizing your tax-deductible donations and advisingyou which amounts do not qualify as tax-deductible .



Donations to other SCIEN'rOLO .vrelated organizations other than churches and missions also may qualify for tax deduction depending on the specific organization in question and the nature of any return benefits received. As a general matter, outright donations to SCli:NTOLOGY educational and charitable organizations located in the United States will qualify for deduction so long as no return benefit 'is received,

Donations, to the International Associa.tion of Sdentologists The International Association of Scientologists is also a recognized tax-exempt religious organization, but since the lAS is outside of the United States,

donations to the lAS, including those for annual or lifetime memberships, do not qualify for tax: deductions.

The lAS has established a separate fund in the United States called the United States lAS Members' Trust (USIMT). This trust has been recognized by the IRS as tax-exempt and donations to the USIMT qualify as tax-deductible, Because the USIMT advances the same worthwhile purposes as the IAS, donations to this trust count equally with donations to the lAS in determining honor statuses.

For more information on tax exemption and how it affects your donations to the lAS and to the U.S. fAS Members' Trust, write to: Unit d States JAS Members' Trust c/o 1311 North New

Hampshire Avenue, Los Angeles, California 90027. I

Donations to International Hubbard Ecclesiastical League of Pastors (I HELP). I I-I ELP is part of the Church's ecclesiastical structure. 1 HELP licenses and supervises independent field ministers. Field ministers are the first line of dissemination. They are dedicated SClENTOLOG1STS who have made the ministry of SClENTOLOGY services their profession. Field ministers pay I HELP membership dues and a fixed percentage of their incom from ministerial services. Neither is deductible as a charitable donation because the field minister is performing S -lENT LO rv services as a profession and receives a specific, discrete and substantial benefit - the right to use the marks and the tech to minister religious services. These dues and percentage payments may be tax-deductible under other tax rules and you should consult your tax advisor. Other donations to 1 HELP, however, qualify as tax-deductible charitable contributions to the ext nt tl e donor receives no tangible return b nefit,



Citizens Commission on Human Rights (CCUR) and National Commisslon 011 Law Enforcement and SucialJustice (NCLE) are taxexempt Church-affiliated charitable organizations: CCFIR combats the dangers of abusive psychiatric practices and dangerous psychotropic drugs while NCLE fights to protect human and civil rights from violations by law enforcement agencies. Many people support. their vital social reform activities with donations. Donations to CCHR International and its various U.S. chapters qualify for the charitable contribution deduction.

Payments to HUnBAR!) College of


I-lUBBAHD Colleges of

Administration (HCA) are recognized taxexempt educational institutions which offer courses and workshops' on the application of I RI-rs Third Dynamic Technology to businesses and other secular (non-religious) groups. Tuition and fees for these courses and workshops do not qualify for tax deductions as the education received is a tangible return benefit under tax law. A donation to HCA for which there is no return benefit would qualify for a ta-x deduction.

Donations to Social Betterment Organizations Association for Better Living and Education (ABLE) and its subordinate social betterm III organizations, Applied Scholastics, Narconon (including Crimlnon) and The Way to Happiness Foundation, each are recognized as taxexempt charitable organizations. These organizations utilize L. Ron Hubbard's technology to solve some of society's worst problems - illiteracy, drug abuse, criminal rehabilitation and mora] decay. These activities receive their support by contributions from the broad public. As these organizations use the technology of L. Ron Hubbard, many SCIEUJ'OLOGISTS support them with donations. Donations to these' social betterment organizations, and to their U.S. chapters, branches and affiliates, qualify for the charitable contribution dedu tion.

6 •

Payment to World Institute of Sdentoiogy Enterprises World Institute of Scientology Enterprises (WISE) is a nonprofit religious corporation. Nonprofit means that its earnings do not benefit any individual but are used to further its religious purposes. 'NIS£ is a membership organization comprised of businessmen and professionals in many fields who improve their own organizations and society through application of principles contained in LRH's Ethics and 1 hird Dynamic Technologies. VvISE and its activities are similar to other nonSCIENTOLOGY membership organizations that are not recognized as tax-exempt activities under U.S. tax law and therefore tax exemption was not sought for WISE. Membership dues and other payments to WISE therefore do not qualify for charitable tax deductions. They may, however, be tax-deductible under other tax rules and you should consult your tax advisor.

10 •













I wonder if you've ever estimated how much it costs to launch a new subject into the world, keep it pure, keep it going right, make progress and defend it.

For that matter, what do you suppose it costs a church to deliver an hour of processing?

I know that Dianetics and Scientology services should be free and 1 wish they were.

Personally [ have Hied to do my part in this. None of the researches of Dianetics and Scientology were ever actually paid for out of donations made for services. With my typewriter I p id for the research myself. Occasionally churches were supposed to but they never did.

So the donations you make for service do not go La me.

A Sea Org member draws an allowance and his room and board. We run our churches at a cost that would make an accountant disbeli ve it. So not much of your donation goes to them.

OIg staff members over the worldwork for so littl that execs occasionally get letters [Tom their landladies demanding churches increase their pay level so staff members can pay their rent.

So not much of your donation goes to them.

Occasionally some church or mission goes on a big kick of high pay. \/Ve very soon pull the rug out from under that. So if your donation went that way for a brief period we corrected the outness fast.

Some fringe fellows know that if you had a complete monopoly on the only workable mental technology on the planet you could mak billions. 1 hat's why they're on the "fringe." So we prevent your donation from going in that direction.

Then where does your donation go?











B y




Since 1950, so-called "mental health" groups have fought to discredit and decrease the power of Dianetics and Scientology.

Since 1950, using their press control, government stooges and puppets, these psychiatric front groups have conducted a continuous suppressive covert operation against us.

Why? They feared that as our power increased they would lose out.

We were not even in their line of country - the insane. Yet such was their fear, they have spent untold sums to bring about our destruction.

We not only know who, why and where with full documentation we also know their sordid

intentions for the world.

Bad press, inquiries, bans, these are the surface you see. Those are their fingerprints, Below that level it's a rough fight and has been since the beginning.

Our press consultants tell us we. must n ver mention it as it "frightens the public."

If a definition of governing is maintaining an orderly peace in which business can be conducted, then there sure isn't any real govemment.

So a portion of your donation is spent on patching up the damage done, keeping going in spite of attacks and nullifying the actions against the West of a very choice lot of had hats. If we didn't have the documentary evidence I wouldn't dare mention it.

It costs money to bring cases up to U.S. Supreme COUI11evel as we have .. The legal expense we have in a dozen countries is not small.

o a portion of your donation goes to keeping the subject available to you and to th world, We work very bard to keep tech being done well. It is nothing for us to put two people on a fast plane and send them half around the world to straighten up the Case Supervision and auditing man area so you can have confidence in the service you get.

It is routine to send the highest class people we have to handle "ARC Breaks of Long Duration" in the field or on admin lines or to see they get handled.

Your donation supports a long and complex set of communication lines by which tech and admin can be cared for rapidly.

A portion of your donation just the other day began a survey of a backward country to introduce high speed educational processes to bring their people quickly from the stone age up to present time.

24 •

The "Peace Corps" was also there on cushygovemment funds building houses for a big construction company at a nice profit But we, unsupported, began the effective work actually needed there,

A tiny bit of your donation neatened up an area ruined for Americans by the American Navy. Small parts ofyour donation heal up a lot of things over the world.

But the biggest part of your donation stays right in your area. It is used to make training and processing and data available to the next fellow first by keeping the church there and second by letting him know about it and third by making as sure as possible that his training and processing is standard and effective.

Your donation keeps the church alive and functioning and the environment safe. It is not easy to do, hit repeatedly as we are.

Gradually little by little we are taking the pressure off our churches. GraduaUy; surely and certainly the bad hats are losing their own power in the world.

If we had the fantastic sums appropriat d to II mental health II (and put largely in their own pockets and used to try to crush anyone else) we would make a lot, lot, lot more progress. As we wouldn't also have to fight the lies that money buys into press and government.

But we don't have appropriations, They are given only to those who deal in death it seems. So little by little, using the donations you give Us for your service, YOUl- training and your processing, we create little by little areas of sanity-

And as these areas spread out, releasing and dearing the community, if we continue to be alert and competent, perhaps those areas willmeet one country, one continent 1O the next and we win have a cleaner, saner world.

Your donation is supporting and continuing the greatest hope that .000an has ever had and the

churches and people vital to its survival and increase.

Thank you. ~




As a testament to the integrity of this writing, in departing this life, 1. Ron Hubbard continued to support the Church, leaving virtually his entire estate, including the fruits of a lifetime of writing and creativity, to the benefit of the SC1ENTOLOGY religion and all mankind.


o F




Basic Processing and Training Services:

HUBBARD· DIANEllC S minar HUBBARD DJANml(' Auditor Cours DrANETTCS Boox ONE" Auditing

Success Through ornmunication Course HUlJ.llI\RD Qualified Scientologist Course Anatomy of the Human M.ind Course Introductory & Demonstration Processing Group Processing

Assist Processing



12 1/2 Hour Intensive Auditing

(includes Grades, 1'1\1_% PURPOSE RUND WN', NEW ERA DI!\NE11Cl)', PIS Rundown, HAI'f>INESS RUND0WN, etc) EXPANDED Dr:\N"li"llCS" Auditing


.1 JUIJ11I\RD Solo Auditor Cours Parts I and II R6EW

Clearing Course NewOTI



New OT IV (auditing intensives)

New OT V Auom,o NOrS'(auditing intensives) New OTVl**

New or VII SOLO Nm.'s·

New OT VIII * Trurn: REVJ1.ALED ~

(available only at Flag Ship Service Organization) Cause Resurgence Ru ndown

or Debug Service>

LIO', LU" and L12" Rundowns LJ PGR POWER~

qUf1lify for tlle'Charit;tbll: ntrihutien (),,·dl.lCLion.

, •• The Ccrtaimy urses lnduded ln the new Colden .'\)!," ()nech training

linc-up QuaJif!.1 for 1:<L. x -dcdurtibl donations 011 the same ground as their cnrresporuling CPLU:iC.s,


.HlJllHAIU KEY TO liFE" Course HUllllARIJ Lm; OmENl,\TION' Course STUDENT Hxr

r-hJi3Ill\HI Mrm I D ONE' Co-audit Course Therapeutic -1 H Course

THs and Objectives Co-audit. Course SCIENTOLOGY Drug Rundown Co-audit Course Primary Rundown

New HlmllAflD Professional TR Course HUBBARD Professional Upper lndoc Tk Course HUIlLll\RD Professional Metering Course Academy Level 0

Academy Level I

Academy Level 11

Academy Level. III

Academy Level IV

Class IV Internship

Class V curse

Class V lnternship

Class V Graduate COUTSe Glass V Craduate Iruernship Class VA Graduate

Class VA Graduate Internship

Class VI. - S:\INr r-IILL Special Briefing Course, Levels A~P ClassVl Internship

Class VTI Course

HUIl13!\ RD Class VIII Course Class VLU Internship

S IEf','TOLOGY Marriage Counseling Auditor Course Allergy and Asthma Rundown Auditor Course Est Repair Auditor Course

Psych Treatment Repair Auditor Course PTS/SP Auditor Course

SOL IT'll AI~I{ICAN n.L!:-.JDOWN'" Auditor Course Student Booster Rundown Auditor Course

Vr"l1\L INFORMKrlON RUNDOWN" Auditor Course

I!VIT! )Sl'iOctlON RIINDOWN° Auditor Course

PDf-[ Detection a.nd Handling Auditor Course Handling Fear of People Auditor Course

I-IuIlRAJU) Professional Word Clearer Course HUBBARD Professional \!\Iord Clearer Internship tIulm,\lm FIM'r'INESS RUNDOWN Auditor Course HUUlIAIU) enior Confessional Auditor Course HUHIlAT!D Fi\J$i! PURPOSE RUNDOWN Auditor Course

Training continued "'*

Scientology Drug Rundown Auditor Course HtIiWI(\RI Introductory and Demonstration Auditor Course

H(mMRD Assists Processing Auditor Course PTS/sr Course

(How co Confront and Shatter Suppression) HUaBAnD CroupAuditor Course

SOENlDLOGY Eth ics Specialist Course

Special course in Human Evaluation

Children's Communication Course

HUBBARD Basic Al1 Course

Keeping S IENIDLOGY Working Cours lruroduction to SCIENTOLOC;Y Ethics Course

Third and Fourth Dynamic Training Courses:

Professional Product Debug Course

HlrB13i\RD Elementary Data Series Evaluator's Course Hum~ARD Executive Data Series Evaluator's Course Organization Executive Course

FLAG Executive Briefing Course

OT Halting Courses: *

The Doctorate Course for 01~~

E rreriorizajion and the Phenomena of Space Course The Time Track of Iheta curse

The Route to Infinity Course

Secrets 0 f the MEST Universe Course The Perception of Truth Course

Universes and the War Between Theta and tl"lEST Course The Phoen ix Lectures Course

The Creation of Human Ability Course The Power of Simplicity curse

The Anatomy of Cause Course

Whole Track Course

The Solution to Entrapment Course

'1'11 e Abiljly Congress Course

State of Man Congress Course Responsibility and the Stare of or Course The First Postulate Course

The Skills of a Theta Being Course

The Dawn of lmrnortaliry Course Rehabilitation of th Human Spirit Course Restoration of Knowing Cause Course

• These services illl! available only al rhe Flag Ship SI.:I,,·ke Organization, Donmlons 10 the I'5S0 for these services rnadr ;Ifler Novcmber 1, 1996 qllalif}'

for III haritahle COn!riblllioli Deduction .

• t lhe Cenairuv Courses inducted ill Ib~ 1l1!\Y Colden i\~1! of'l"ec:;h uaining I ins-up qualify for tnx-deduoiblc donations Oil the same ground as their corresponding courses

C 1 OO~ CSi. A'I flrul1fl RilSar'llOll, GI1l.lcfl.d {ldtocrwtedgamem IS 1lljld910 L Hon tl~c:n:I Ubffi!)' for amf'l'1b!l,on to f~lo;;Ji(OO ,cil11')lon(j trcm fhO (JOrrJ' OIiIQ;j, '.','OIIo:s i)f L. Ron t1l1tlb~rd. SCIE:r.:l'OLOG'I. lim SCIENTOLOGY ,Cwss.lR,H. E.ME'TEfl. ~HE 811100 .. OT.I.IFE IMP[lQI'EMENT. H,'~PII'IESS RV~Dowri, sr~ll~N'f HI\T. FIJ\G, C"eOrll rv C~JoJT~~. MARK S\JPEf1 VII ClIAi:JTIJM, HU6aARq, BOOI( .oNE, l'Unll;Jc,\n.o~ RVNOO'/IN. FA.I.S. pU~PQSe fI\JNOOWN, NEW Eft~ oIMiET'~"E~PANOED OI~NET,tS, CLEAR CERTAINTY ~UNOO'I'IN.,SUrIISHlNE RUNDOWN AUDITED NOrS. SOLO NOTS, rnrn .. REVEALED.l.IO. Ll:1.l12. SUPER PQWE~, KEY TO LIFE. HueBARD UFE ORIENTA~m"'; MET~DD (l~E; ~INT,HllL. ~OUTt-l/l.FAICAN ~I.IN()~.'VN, vli;.1. !Nf_?HMflTIONA1JI,mO'l'f'N, INTROsrr:CTtQN ,RUliOO\'JNt KNty.NL.EOSI: RlJNOOWN, Nc'WVIT"lITY flUNOOWN imd C~5~ Ch;\Cr;~11 . f'\UI'JOOWN 11II1'll11t1lHlaalt;!) nr.rJ ~IVlC9 '"!Ilks uwr\oCf bol F,tohOfuull "llchnolD;)~ Ccntm nlllt nre neue wit" Iii rlfilmilltllul\, SC1ErrmtC)GISl ts n CC~oe:No ~nI1nll)Effihrp mnr':( <Jil!Slnnntino mr;mOI.H"J '0111'10 flmill~IOU cnmcMlI nnu

mlr..s~oon fit SCIENTOLOGY, SnrvlOOn !aiOllllg 10 Scientology mHu'our., rh!lor;o~''I)' om d~JI\Il')I(nJ thro~tlOullhfJ wOlltl nrc:jl!l;vut~' h}'IIt;Ol',t;9!;'S ot me Churcn of SclU/JIolO{I'I' with 1t;1' ~lJlrrUn:!.!o of FU:IfIOltlu!i Tuctmologv Gtrn\'[tf. holdor\1l!ho Sclelll'ulbQy t1r,d f)lrinOltr.:l trtlliomufkn. ABLE 15 a Irntiomarl( 0.1\(.1 50f~klll' tOOTle DVlMO Dy A:J.!I6eJm UI1 lor B01mr LlvinO uno fuJrJcntion V'.~SE Is a Irnu-orn.'lIk aMlii)l'\olro mar" cw1n\lcl by World lnennno of S~fonlolosfl" Enmrprlr.os. Mril rt.iT.3-5H:B

"In this time and in this place - for possibly just a little

while, we have this chance. To gO' free and to make it.

Planets and cult.ures are frail things .. They do not endure.

I cannot promise you that you will make it. I can only

provide the knowledge and give you your chance.

The rest is up to you. I strongly advise you work hard at

it - don't waste this brief breath in eternity,

For that is your future - ETERNITY.u

1. Ron Hubbard

For more information lf you have any question or difficulty regarding existing IRS tax cases or audits; or with the deductibility of donations, you (an contact the lax Compliance Officer, c/o Office of Special Affairs International, 6331 Hollywood Boulevard, Suite 120.0., Los Angeles, California 90.0.28, phone number (213) 960.-3500., He is standing by to assist you or your lax advisor,

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