Doctrine of Exchange

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, 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.

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]

gollark: C error handling is like Go error handling, but mildly worse somehow.
gollark: Hmm, apparently you basically cannot buy graphics cards now, what fun.
gollark: It's unbased. I do not agree with artificially un-general-purposing general-purpose computers like this.
gollark: Nvidia is actually being UTTERLY bee and deliberately software-throttling Ethereum mining on their upcoming new GPUs, apparently.
gollark: This doesn't go high enough. What of the people who use javascriptoidal languages only and do not know of lower bits?

References
  1. "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". www.e-meter.org.uk. 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.


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