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The Citizen's Petition for the Investigation of the Church of Scientology's Tax Exempt Status

United States Tax Law, Section 501, states that; an organization, be it a charity, a public service group,
or a religious organization, must meet and abide by a number of terms and conditions to apply for, and
maintain tax exempt status. As stated in Section 501 Statute C Subsection 3, regarding tax exempt
organizations, quote:
"no part of the net earnings of which inures to the benefit of any private shareholder or individual, no
substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to
influence legislation, and which does not participate in, or intervene in (including the publishing or
distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for
public office."

We believe that the following actions by the Church of Scientology (and additional unmentioned
actions) and it's branch groups violate the aforementioned statute, and require an immediate
investigation into their tax exempt status:

• Members of the Church referred to as Field Staff Members receive a 10% commission in the
form of money and/or services for all sales to new recruits, which includes the majority of
Scientology's religious rites and practices which can sometimes cost thousands or tens of
thousands of dollars. Field Staff Members may average as much as $200,000 - $400,000 a year.
All of which is tax exempt.

• The Church of Scientology's use of branch organizations and so-called 'front groups' to make
profit, manipulate Scientology's public image, influence policy and legislation, and recruit new
members. These organizations are all connected to the Church of Scientology and their actions
and costs receive the same kind of tax exempt status that the Church of Scientology enjoys.
These groups include but are not limited to:

The Religious Technology Center, The Office of Special Affairs, Rehabilitation Project Force, Applied
Scholastics, the Citizens Commission on Human Rights, Narconon, the Cult Awareness Network, the
International Association of Scientologists, and the Way to Happiness Foundation.

Their attempts to influence legislation and public policy are a direct violation of the
aforementioned statute.

• Refusal of the Church of Scientology to make it's basic beliefs and practices available to the
general population and even to a significant percentage of Scientologists, without incurring
years of indoctrination and thousands of dollars in costs; employing a "pay-to-pray" system that
would suggest it is operating less as a religion, and more like a for-profit business

• The Church of Scientology employs a written doctrine known as the "Fair Game Policy". This
order, written by the Church's founder L Ron Hubbard permits that a Suppressive Person
(meaning any person who is not a Scientologist, or any person who criticizes Scientology) is,

"Fair game and may be deprived of property or injured by any means by any Scientologist without any
discipline of the Scientologist. May be tricked, sued or lied to or destroyed."
Though the Church has stopped using the name "Fair Game", the Church continues to use the
this policy to attack it's critics. The Church is notorious for using both legal and illegal means to
push it's own agenda, and especially to harass and silence the Church's critics. It has a history of
using frivolous lawsuits to sue opponents into submission, one notable case involving the Cult
Awareness Network, which the Church of Scientology bankrupted and then took over. It has
also engaged in illegal activities such as harassment, bribery, and assault to influence and
intimidate others.

• Reports of blackmail and threats surrounding The Church of Scientology's approval for tax
exemption by the Internal Revenue Service, which bring into question the validity of it's
original approval for tax exemption.

• The Church of Scientology's well documented infiltration of the Federal Bureau of Investigation
and the Internal Revenue Service for the exclusive purpose of stealing and destroying federal
reports and documents. This infiltration referred to as Operation Snow White was approved by,
and supported by The Church of Scientology. A raid by the US government on Scientology
offices recovered many of these stolen files, and lead to the arrest and conviction of many high
ranking members of the Church including the Mary Sue Hubbard, who was one of the Church's
leaders and wife of the Church's founder, L Ron Hubbard.

We the undersigned, ask that this petition be brought before either the Senate Finance Committee or the
United States Congress, and that they be asked to organize an independent committee to launch an
open, public investigation into the validity of the tax exempt status of the Church of Scientology, and
suggest that the organization's exempt status be suspended during the course of the investigation,
pending it's findings. We demand that this investigation include:

1. A review of the Church's practices and conduct which suggest it is run by it's leaders not as a
religious organization, but as a for-profit business.
2. An examination of the claims of threats and blackmail surrounding the Church of Scientology's
being granted tax exempt status by the IRS.
3. An examination of the claims of criminal activities conducted by Church members with the
consent and aid of the Church.
4. A review of the Church's exempt status and benefits it has claimed exemption for, many of
which seem to imply an unfair favoring of the Church over other religions, in violation of the
Establishment Clause.

We ask that this petition be brought before either the Senate Finance Committee or the United States
Congress and that the issue be put to a vote. We ask that no other filing or pleading be attached to our
petition, and that it be voted on by its own merit, and if the vote is in favor of our petition, that a
committee be immediately established to run the investigation and that this investigation begin no later
than one month after the vote. We ask that if the vote is in favor of our petition, that the committee
consider employing methods to freeze the Church of Scientology's major accounts and assets and that
available files be seized for investigation. These actions, if done, should be done quickly as to ensure
the security of evidence in the investigation. Finally, we ask that if the investigation's findings confirm
that the Church of Scientology is, indeed, in violation of the standard conditions for exempt status, that
the Church of Scientology's tax exempt status remain revoked until such a time as the Church is able to
meet these standard conditions and is able to pass the application process unaided.