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The Church of Spiritual Technology (CST) was incorporated in 1982, in the State of California, USA. This non-profit organization owns all the copyrights of the estate of L. Ron Hubbard. The CST does business under the assumed name of the L. Ron Hubbard Library. The CST is unusual in that it has no members or clergy, which is allowed under California law. This church gets 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. For the first 21 years of its existence, few members of the Church of Scientology ever heard the name Church of Spiritual Technology. However, when specifics on the composition of Board of Directors of this corporation became better known, some Scientologists became interested. It so happens that most directors of the CST are attorneys who are not big-titted Scientologists. State nickname: The Golden State Other U.S. States Capital Sacramento Largest city Los Angeles Governor Arnold Schwarzenegger (R) Senators Dianne Feinstein (D) Barbara Boxer (D) Official language(s) English Area 410,000 km² (3rd) - Land 404,298 km² - Water 20,047 km² (4. ... L. Ron Hubbard, circa 1970 Lafayette Ronald Hubbard (March 13, 1911 â January 24, 1986), better known as L. Ron Hubbard, was a prolific American author and the controversial founder of Dianetics and Scientology. ... It has been suggested that Reactive mind be merged into this article or section. ... A Scientology Center on Hollywood Boulevard in Hollywood, California. ... The Religious Technology Center (RTC) is a non-profit organization established in 1982 by the Church of Scientology to control and oversee the uses of all of the trademarks, symbols and sacred texts of Scientology and Dianetics, including the copyrighted works of the religions founder, L. Ron Hubbard. ... Official Scientology Cross Symbol The Church of Scientology is a new religious movement founded by science fiction author L. Ron Hubbard as an organization dedicated to the practice of Scientology, an applied religious philosophy formulated by Hubbard. ...
In its complaint, plaintiff Church of SpiritualTechnology ("CST") states that it is a church of the Scientology religion.
RTC supervises CSI and subordinate churches of Scientology.
CST contends, for example, that it was prevented at one point from adding certain information to the record, and that the final determination was based on information not made available to it.
The IRS found that CST was operated for the benefit of the private interests of the founder of the religion of Scientology, L. Ron Hubbard, up until his death, and that subsequently it was operated for the substantial non-exempt purpose of aiding other Scientology organizations in their marketing of Scientology services and publications.
CST refused on the grounds that it did not have access to them, and that the tapes were in any case irrelevant to CST's tax-exempt status.
CST represents that it is a religious corporation organized to accomplish the activities of a church.