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[edit]

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]

References[edit]