山達基教會全球網絡由位於美国和其他國家的眾多實體和公司組成,所有這些組織都透過稱為「山達基指揮管道」(Command Channels of Scientology)的一套內部層次結構來相互關聯和連結[1]。位於組織頂部的是宗教技術中心、靈性技術教會和國際山達基教會,他們擁有山達基商標和服務標識,並將其授權給網絡內的其他組織以供使用。這些國際高層管理組織僅由核心的海洋機構人員組成。
賀伯特先生的信託基金(Mr. Hubbard's Trust)—書籍和專利使用費的接收者;繼續以虛構名稱「賀伯特圖書館」(L. Ron Hubbard Library)對書籍進行版權保護[2]:54, Bates 150131
山達基宗教信託基金(Church of Scientology Religious Trust,CSRT)— 根據國際海洋機構儲備信託基金[9]。1981年至1985年為美國的山達基教實體來持有儲備基金[2]:103/Bates150180。在1992年,CSRT啟動了“超力量擴建項目”(Super Power Expansion Project),以資助作爲靈性總部大樓的“旗艦大廈”(Flag Building)[9]。
山達基國際儲備信託基金(Scientology International Reserves Trust, SIRT)— 自1988年起為外國山達基實體持有儲備基金[2]:116
山達基教會于1953年12月22日在美國新泽西州与美國科學教會(Church of American Science)一起注冊成立,同于1954年1月18日成立的靈魂工程教會(Church of Spiritual Engineering)一同推廣山達基運動。這三個實體當時均隸屬於賀伯特國際山達基人協會(HASI)。所有者四個實體早已被終止。 [12][8]:65,158-9,218: 65, 158–9, 218 [7]:44
^Quote by Hugh Urban: Today, what we call "Scientology" is in reality a remarkably complex network of ostensibly independent but clearly interconnected corporate entities. These include, among many others, the Watchdog Committee (WDC), the Commodore's Messenger Organization (CMO), Author Services Incorporated (ASI), Church of Scientology Religious Education College, Inc. (COSRECI), Bridge Publications, New Era Publications, the "Flag Ship Service Organization" (FSSO), the Advanced Organizations, the Saint Hills, and the many churches (also known as "outer orgs"). In addition, there are various other groups and programs, such as Scientology Missions International (SMI), the World Institute of Scientology Enterprises (WISE), the Association for Better Living and Education (ABLE), the Concerned Businessmen's Association, the Citizen's Commission on Human Rights (CCHR), and a wide variety of schools and educational programs. As such, Scientology is perhaps best understood not simply as "a religion" but rather as an extremely complex "multi-faceted transnational organization," of which religion is one - but only one - aspect.[8]:131
Form 1023 – Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code – Church of Scientology International, Washington, DC, August 18, 1993
Church of Scientology International. Form 1023 Attached Statement. IRS: Bates 150068–150181. November 4, 1993.FOIA copy(PDF).
^ 9.09.1The Church of Scientology Religious Trust Super Power Expansion Project Creating a Cleared Planet (CSRT ED 1). Church of Scientology Religious Trust. 31 December 2010.