The
Hubbard Association of Scientologists (
HAS) was an American corporation formed by
L. Ron Hubbard in 1952 in
Phoenix, Arizona. HAS was a secular (non-religious) organization for operating a training facility, publishing books, and selling
e-meters. In 1954, the HAS was dissolved and the
Hubbard Association of Scientologists International (
HASI) was formed as a non-profit religious fellowship to operate as an
umbrella organization (the Mother Church) for all of the separately incorporated churches and
franchises under it. The HASI sold memberships, and general members would receive 10% discount on books, tape lectures and other items. HASI membership was a requirement to take services at a local HASI. In the 1960s, management of the Scientology network of corporations was transferred to the
Church of Scientology of California (CSC)—which had been incorporated in 1954 under a different name, then renamed "Church of Scientology of California" in 1956. Then in 1981 management was transferred to the
new Mother Church,
Church of Scientology International. Having lost tax-exempt status for HASI over time, this shifting of corporations and headquarters was designed to transfer management control back under a tax-exempt umbrella, which it finally accomplished in 1966 when Hubbard transferred all HASI assets to the then tax-exempt CSC. It was short-lived, as the
Internal Revenue Service stripped CSC of its tax exempt status and all the other Scientology corporations related to it. As
Hugh Urban wrote, "The complex corporate structure of Scientology helped make it perhaps the most lucrative and powerful new religion in the United States from the 1970s onward. ... Scientology's corporate structure was also closely tied to the obsessions with secrecy, surveillance, and information control that characterized the
cold war period as a whole." == Related organizations ==