Structure
The very first time the Church of Spiritual Technology was mentioned publicly to scientologists was by COB RTC David Miscavige in 2000 on the New Year's event. Its founders included Meade Emory, a non-Scientologist who used to work for the Internal Revenue Service but went into private practice as a tax lawyer. He was hired as a specialist for the complex Internal Revenue Codes. The Church of Scientology International and most Scientology organizations settled with the IRS about 11 years later when the service passed a resolution in 1993 declaring them tax-exempt.
Unlike other Scientology organizations (which require all corporate officers to be Scientologists in good standing), as well as the Scientologist general directors and staff, the Church of Spiritual Technology includes "Special Directors" who are not required to be Scientologists, but who are required to be lawyers "to ensure that CST takes no action to jeopardize its tax-exempt status" (CST vs. IRS, US Claims Court No. 581-88T, June 29, 1992).
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