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This is a final adverse ruling rejecting the Church of Spiritual Technology's exempt status under section 501(c)(3) of the Internal Revenue Code. The IRS determined the organization fails to operate exclusively for exempt purposes as required by section 501(c)(3). The Church of Spiritual Technology is part of a 1981-1982 reorganization following the IRS revocation of the original Church of Scientology of California's exempt status. The revocation found the California church operated as an ordinary commercial enterprise, its income benefited L. Ron Hubbard, and it violated public policy by obstructing IRS tax assessments. The IRS spent two years auditing the church's 1968-1969 finances due to disorganized records, including millions of unsorted checks and invoices. The church also concealed international operations in the UK, including receiving debit advices instead of canceled checks and detaching checks from stubs. Evidence shows L. Ron Hubbard maintained control through the Commodore's Messenger Organization using David Miscavige, Pat Broeker, and Anne Broeker. The church's current structure includes for-profit entities like Author Services, Inc., formed to exploit Hubbard's patents and copyrights. Despite providing information, the organization failed to demonstrate exclusive exempt purposes, and testimony indicated Hubbard continued to control the church for private benefit. The IRS concluded the reorganized structure does not meet exempt purpose requirements.