One of the most mysterious aspects of the Church of Scientology's controversial tax exemption, awarded by the IRS on 1 October 1993, is the apparently deliberate disregard for Scientology's "scripturally-based" hostility to taxation. The US Claims Court had in fact cited this as recently as 1992 as a reason to deny exemption, along with "the commercial character of much of Scientology" and its "virtually incomprehensible financial procedures". But Scientology's teachings on taxation remain unchanged.
Its founder, L. Ron Hubbard, was pathologically hostile to governments and taxation in general. This appears to have resulted from his belief that the US and other governments were constantly conspiring against him, under the influence of a sinister "psychopolitical" plot hatched by the psychiatric profession. His hostility to taxation may also have been influenced by his obsession with personal enrichment, testified to by a number of those who worked with him.
He makes numerous hostile references to governments and taxation in his writings and lectures - so many, in fact, that it is not worth cataloguing them all. But it is notable that Scientology continues to propagate Hubbard's views on the subject. An attitude of hostility bordering on paranoia towards central government continues to be inculcated in Scientologists.
The following is a selection of Hubbard's statements on the subject, which demonstrate his rabid hostility towards government and taxes:
- "Part of our trouble is that we're an up statistic and governments are SP [Suppressive Persons] and strike at all rising statistics. (See Income Tax scales of tax; as your wage rises the penalty percentage rises.)"
[L. Ron Hubbard, Secretarial Executive Directive of 9 February 1966]
- "This was hard because the tax crazy UK and Commonwealth governments (their peoples are the highest taxed people in the world) demanded a limited company operate a year before Inland Revenue would say it was non-profit ...
Our corporate structure has been attacked many times But oversees it could not be consolidated due to Inland Revenue. Some people are naive enough to believe the purpose of such offices is to collect tax. It isn't. It's a mechanism invented by suppressives to stamp on rising statistics. Don't believe it? Well, what would happen if you got a rise? That would be an up statistic for you but there would be a fine for it by Inland Revenue! They just refused to accept US assets, that's all. The only cheerful note is that they'll break their own governments before they break us!"
[L. Ron Hubbard, HCO Executive Letter of 12 March 1966]
- "There had been at this time in the United States several income tax attacks on Washington D.C. and on myself and on the non-profit status of the organisation staff... There was an income tax attack on myself earlier this year  and last year from the United States and both of these actions were won by ourselves, which more or less removed any danger from the Washington organisations, since the government was using the attacks on me as a pretext to seize the Washington organisations ...
... I found after the southern African matter that it was vitally necessary that I isolate who it was on this planet that was attacking us. The attacks were all of the same pattern, they always followed the same newspaper routes, they always used the same type of parliamentary member and I thought that I had better look into this very thoroughly. The organisation ... employed several professional intelligence agents ... [who] looked into this matter for us and their results ... have told us all that we needed to know with regard to any enemy we have on this planet. Our enemies are less than twelve men. They are members of the Bank of England and other higher financial circles. They own and control newspaper chains and they, oddly enough, spin [sic] all the mental health groups in the world that had sprung up.
Now these chaps are very interesting fellows, they have fantastically corrupt backgrounds, illegitimate children, government graft - a very unsavoury lot - and they apparently some time in the very distant past had determined upon a course of action. Being in control of most of the gold supplies on the planet, they entered on a programme of bringing every government to bankruptcy and under their thumb, so that no government would be able to act politically without their permission ...
These fellows [psychiatrists] have gotten nearly every government in the world to owe them considerable quantities of money through various chicaneries and they control, of course, income tax, government finance - Wilson, for instance, the current Premier of England, is totally involved with these fellows and talks about nothing else actually. They organise these mental health groups which sprung up simultaneously all over the world and anything that has mental health in it - in its name - or mental hygiene or other things of that character - such names as that - are part of the organisation which stems from these from these less than a dozen greedy men."
[L. Ron Hubbard, Ron's Journal '67, 1967]
- "This is a government circa mid-20th century. Its highest skill is murder which in its profundity it makes legal."
[L. Ron Hubbard, HCOPL 2 Nov 1970, "The Theory of Scientology Organizations"]
Last updated 12 April 1997
by Chris Owen (firstname.lastname@example.org)