Doctrine of Exchange

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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, its central practice of Scientology,[3] must never be given away, but must be paid for.

Quid pro quo transactions are prohibited in tax-exempt organizations,[citation needed] and the Church of Scientology has argued in its requests for tax exemption that Scientology courses must have fixed fees because of this religious doctrine.[citation needed]

Exceptions

Not all services fall under the Doctrine. The Church has identified some services as examples of services where "no donation is expected from members":[4]

  • Listening to lectures, whether from fellow parishioners or playing 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

References

  1. ↑ 1.0 1.1 Hernandez v. Commissioner, U.S. Supreme Court
  2. ↑ http://www.usdoj.gov/osg/briefs/1988/sg880419.txt
  3. ↑ Scientology Counselling - The Practice of Scientology
  4. ↑ "Scientology Today : How are Churches of Scientology supported financially?". Church of Scientology. Retrieved 2006-09-22. 


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