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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 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]


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]


  1. ^ a b "HERNANDEZ v. COMMISSIONER (1989)". FindLaw. Thomson Reuters. Retrieved 22 February 2019.
  2. ^ "ROBERT L. HERNANDEZ, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, October Term, 1988". Department of Justice. Retrieved February 22, 2019.
  3. ^ "Scientology Counselling - The Practice of Scientology". Archived from the original on 4 October 2006. Retrieved 22 February 2019.
  4. ^ "How are Churches of Scientology supported financially?". © 1995–2019 Church of Scientology International. Retrieved February 22, 2019.