Exempt Organization Business Income Tax Return

OMB No 1545-0687

(and proxy tax under section 6033(e))

For calendar year 2014 or other tax year beginning

> D

'1 Ema avenue WW

A E] Check box if

Name of organization ( CI Check box if name changed and see instructions)

address changed

B Exempt under section

2014

D Information about Form 990-T and its instructions is available at www.irs gov/form990t
h
.
_
,
0 not enter SSN numbers on t is form as it may be made public if your organization is a 501(c)(3)

Department
of theSTreasury
I t
In

[I 501(C )( 3

. and ending

CHURCH OF

Print

IC nspec ID" 0!

501(cx3)0rganizanons Only

0 (Eggfgfgggegggfigg "WW

SC I ENTOLOGY FLAG

SERVICE ORGANI ZATION ,

prie

Instructions)

INC .

'

59-2143308

5 (331333233235 Emmy mes

0' Number, street, and room or smte no. If a P.0. box, see Instructions.
Type

E] 408(e) (___l220(e)
[3 408A [3530(a)
[35299)
Efgr'fdvjluggj 3" assets

241134104

2 1 0 S . FORT HARRI SON AVE .

City or town, state or provmce, country, and ZIP or foreign postal code
CLEARWATER, FL
33756-5109
F Grow) exemption number (See instructions.)
b

6 Check organization type D

501(chorporalion

H Describe the organization's primary unrelated busmess activny. h

721110

E) 501(c) trust

I3 401(a) trust

CI Other trust

SEE STATEMENT 1

I During the tax year, was the corporation a subSIdiary in an affiliated group or a parent-subSidiary controlled group?

D [Z] Yes

No

If 'Yes,' enter the name and identifying number of the parent corporation. >

Telephone number P 727-467-5000

J The books are in care of P GLEN_ STILO, SECRETARY

Part I
Unrelated Trade or Business Income
1a
b
2
3

c Balance

4a Capital gain net income (attach Schedule D)

b Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797)

*1? 2 '7 ZEN

on

c Capital loss deduction for trusts

239' I

5
6

91
379/? ($33
buff-3

. 1; x

Gross receipts or sales

242 , 94O .
Less returns and allowances
Cost of goods sold (Schedule A, line 7)
Gross profit. Subtract line 2 from line 1c

(A) Income
1c
2
3

(B) Expenses

(0) Net

242 , 940 .
77 , 085 .
165 , 855 .

165 , 855 .

155 I 855 -

165, 855-

43
4b
4c

Income (loss) from partnerships and S corporations (attach statement)

Rent income (Schedule C)

5
6

7
8
9
10
11
12

Unrelated debt-financed income (Schedule E)

Interest, annunies, royalties, and rents from controlled organizations (Sch. F)
Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G)
Exploned exempt activny income (Schedule I)
Advertismg income (Schedule J)
g
Other income (See instructions; attach schedule)

7
8
9
10
11
12

13

Total. Combine lines3throuh12

13

-__J_aken Elsewhere (See instructions for limitations on deductions)

(Except for contributions, deductions must be directly connected With the unrelated busmess income)
14

Compensation of officers, directors, and trustees (Schedule K)

14

15
16

Salaries and wages

Repairs and maintenance

15
16

17
18

Bad debts
Interest (attach schedule)

17
18

19

Taxes and licenses

19

20

Charitable contributions (See instructions for limitation rules)

20

21
22

DepieCiation (attach Form 4562)

Less depreciation claimed on Schedule A and elsewhere on return

23

Depletion

23
24

21
22a

22b

24

Contributions to deferred compensation plans

Employee benefit programs

25

26
27

Excess exempt expenses (Schedule I)

Excess readership costs (Schedule J)

26
27

Other deductions (attach schedule)

29

Total deductions. Add iines 14 through 28

30

Unrelated busmess taxable income before net operating loss deduction. Subtract line 29 from line 13

31
32

33
34

Net operating loss deduction (limited to the amount on line 30)

5 , 385 .

19 , 039 .

25

26

21 , 498 .
3 , 973 .

SEE STATEMENT 2

SEE STATEMENT 3

19 , 039 .

28

95 , 561 .

29

14 5 , 4 5 6 .

30

20 , 399 .

31

17 , 80 9 .

Unrelated busmess taxable income before specific deduction. Subtract line 31 from line 30

32

2 , 590 .

SpeCIfic deduction (Generally $1,000, but see line 33 instructions for exceptions)

33

1 , 000 .

Unrelated business taxable income Subtract line 33 from line 32. 11 line 33 is greater than line 32, enter the smaller of zero or

Ilne 32
333173.115

U-IA

1 , 590 .
Form 990-T (2014)

For Paperwork Reduction Act Notice, see instructions.

DID 12*

CHURCH OF SCIENTOLOGY FLAG

WNW-712014)r SERVICE ORGANIZATION, INC.
IPartllll I Tax Computation
35

59-2143308

P3962

Organizations Taxable as Corporations. See instructions for tax computation.

Controlled group members (sections 1561 and 1563) check here D II See instructions and;

a Enter your share ol the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order);

(1) Is

(2) Is

(a) ls

b Enter organization's share or. (1) Additional 5% tax (not more than $11,750)
(2) Additional 3% tax (not more than $100,000)

I$

I$

1; Income tax on the amount on line 34

36

35c

36

37

239 .

Trusts Taxable at Trust Rates See instructions for tax computation. Income tax on the amount on line 34 from;

C] Tax rate schedule or

37

Proxy tax. See instructions

38

Alternative minimum tax

D Schedule 0 (Form 1041)

38

39 Tc tal Add lines 37 and 38 to line 35c or 36l whichever applies

I Part IV

39

40a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
0 Other credits (see instructions)
c General busrness credit. Attach Form 3800

40a
40b
400

d Credit (or prior year minimum tax (attach Form 8801 or 8827)
e Total credits. Add lines 40a through 400

41

239 -

Tax and Payments

40d
409

Subtract line 40a from line 39

41

239 .

42 Other taxes. Check 11 from. II] Form 4255 [Z] Form 8611 C] Form 8697 E Form 8866 III Other (attach schedule) .2.
43 Total tax Add MES 41 and 42
44 a Payment51 A 2013 overpayment credited to 2014

44a

10 , 229 .

b 2014 estimated tax payments

440

8 , 255 .

6 Tax deposned wrth Form 8868

11 Foreign organizations; Tax paid or Withheld at source (see Instructions)
e Backup Withholding (see instructions)

44c
44d
Me

1 Credit for small employer health insurance premiums (Attach Form 8941)

441

0 Other credits and payments;

4a

239 .

l8 , 484 .

CI Form 2439

III Form 4136

45

Total payments. Add lines 44a through 449

IZI Other

Total b

4411

45

46
47

Estimated tax penalty (see instructions). Check itForm 2220 is attached b [j

Tax due. It line 45 IS less than the total 01 lines 43 and 46, enter amount owed

46
47

48
49

Overpayment. ll line 45 is larger than the total 01 lines 43 and 46, enter amount overpaid
Erter the amount of line 48 ou want; Credited to 2015 estimated tax P
18 I 245 - I

b
P

48
49

Retunded

18 r 245 0 -

[WWWd Other Information (see .nstmctmns)

1

At any time during the 2014 calendar year, did the organization have an interest in or a Signature or other authority over a tinanmal account (bank,
securities, or other) in a foreign country? It YES, the organization may have to file Form FinCEN Form 114, Report of Foreign Bank and Fmancral

Yes

Accounts. If YES, enter the name of the foreign country here P

Enter the amount of tax-exempt interest received or accrued during the tax year >$

0 .

Schedule A - COSt Of GOOdS SOId- Enter method of inventory valuation p ALLOCATED

1 Inventory at beginning 01 year
1
06 Inventory at end of year
2 Purchases
2
77 . 085 .
7 Cost 01 goods sold Subtract line 6
3

Cost of labor

4 a Additional section 263A costs (att schedule)

_4_b

Total. Add lines 1 through 4b

s-

Here

0.

DO "18 rules OI section 263A (WIII'I I'ESIJBCI to

property produced or acquned for resale) apply to

77 I 085 .

the organization7

Under penalties of p
yfl declare that I have examtned this return. including accompanying schedules and statements, and tot
n
correct, and comp a Declaration of preparer (other than taxpayer) is based on all information 01 which preparer has
11

ign

'

Slgna

WIS

"Date

eparer'ssrgnature

Print/Type preparer's name

1A

if)

SE _65wa

(*

prepare, WILLIAM D. ESENSTEN

Use Only Firm'sname >NSBN LLP

Firm'saddress

> BEVERLY HILLS,

instructions)? m Yes m N0

Check I2] 11

PTIN

sell- employed

poo535334

li/l 3/13/
Firm'sElN >

9454 WILSHIRE BLVD.,

not

n;

*7" A

Paid

423711 01-13-15

m0

%
cm
I/H/(eIZOK 5

II

from line 5. Enter here and in Part I, line 2

4a

b Other costs (attach schedule)

2 WEE?22?.121132'1153212?$9315322152232322532???2535311333 'I '"9 MW at 0' "m'e'o' m' a 'o'e'g" ""5"

3

No

95-2399533

4TH FLOOR

CA 90212-2907

Phoneno. (310)273-2501
Form 990-T (2014)

CHURCH OF SCIENTOLOGY FLAG

Form 990-T (2014) SERVICE ORGANIZATION, INC.
59-2143308
page 3
Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (868 InstructlonS)
1. Descrtptlon of property

JD
(2)
(3)
(4)
2

Rent received or accrued

DeductIons dIrectl connected wtth the Income In

(a)fganmzzzrzmracismc'

(diamasszzzogzgmzzxgzzm"rue

10% but not more than 50%)

the rent Is based on profit or Income)

3(a) commu2<araiaz<wanachewer

(1)
(2)
(3)
(4)
Total

0 .

Total

0 .

(c) Total income. Add totals of columns 2(a) and 2(b). Enter

gyssgigucigg?

here and on page 1, Part I, line 6, column (A)

p
Schedule E - Unrelated Debt-Financed Income (see InstructIons)

0.

Part I, lIne 6, column (a) '

3

2. Gross Income from

or allocable to debtfInanced property

1. DescrIptIon ot debt-financed property

0 .

Deductions directly connected wtth or allocable

to debt-Iinanced property

(a) StreIght lIne deprectatlon

(b Other deductIons
attach schedule)

(attach schedule)

(1)
(2)
(3)
(5)
5. Average adjusted baSlS

4 Amount of average achIsmon

debt on or allocable to debttIInanced
property (attach schedule)

of or allocable to
debt-(Inanced property
(attach schedule)

Column 4 dIVIded
by column 5

(1)
(2)
(3)
(4)

7 , Gross Income

8 Allocable deductIons

reportable (column
2 x column 6)

(column 6 x total at columns

3(a) and 3(b))

%
%
%
%

Totals

Enter here and on page 1,

Enter here and on page 1.

Part I. IIne 7, column (A)

Part I. me 7, column (B)

Total dividends-received deductions Included In column 8

c e ue

- Interest, Anl'IUItleS, Royalties, and Rents From Controlled OrganIzatIons

0.

0.

0 .

(see .nstrucnons)

Exempt Controlled OrganIzatIons

1

Name of controlled organIzatlon

.
Employer IdentIIIcatIon
number

3.
Net unrelated Income
(loss) (see Instructlons)

.
Total 01 specified
payments made

5. Pan'ol column 4 that Is

Included In the controlllng

organlzatIon's gross Income

connected wtth Income

In column 5

Deductlons dIrectIy

(1)

(2)
(5L
(4L
Nonexempt Controlled OrganIzatIons
7' Taxable Income

8. Net unrelated Income (lose)

(see InstructIons)

9. Total of specII'Ied payments

made

Part 01 column 9 that Is Included

In the controIlIng organIzetIon's
gross Income

11. Deductions dIrectIy connected

wnh Income In column 10

(1)
(2)
(3)

(4)
Add columns 5 end 10

Add columns a and 11

Enter here and on page 1, Part I.

Enter here and on page 1. Part I.

line a, column (A)

line 5, column (B)

Totals
_.
423721 01-13-15

0-

0Form 990-T (2014)

CHURCH OF SCIENTOLOGY FLAG

Egg 990-T (2014) SERVICE ORGANIZATION , INC .

5 9 - 2 14 3 3 0 8

page 4

Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization

(see Instructions)
1

Description of income

Amount of income

3, Deductions
directly connected
(attach schedule)

4 S t
d
fl'ai' 35'
(mac SC 9 u e)

5. Total deductions
and set-aSIdes
(col 3 plus col 4)

(1)

(2)
(3)
(4)

Totals

Enter here and on page 1.

Enter here and on page 1,

Part I. line 9, column (A)

Part I, line 9. column (8)

0.

0.

Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income

(see instructions)
3
1 Description of
egploited actIVIty

Expenses

4' N91 income (loss)

"Eggs;(2213;?1820'
minus column 3) ll a
gain. compute cols 5
through 7

7
gongrssmfvll'tgafig?
is not unrelated
business income

6' Expenses
am'bftribl; to
co u n

Excess exempt

unrelgtedeasssiness
income from
trade or busmes

directly connected
M"; $31.25;?"
buginess income

expenses (column
iwlnuf czlruntlg 5'
u 23min 2) an

Enter here and on

Enter here and on

page 1, Part I,

page 1. Part I,

on page 1.

line 10. col (A)

line 10. col (B)

Part II, line 26

(1)

(2)
(3)
(4)

Totals

0.

Enter here and

0.

0.

Schedule J - Advertismg Income (see instructions)

I Part I I Income From Periodicals Reported on 3 Consolidated Ba5is

2 Gross

4 Advertlsmg gain

advertisin

1- Name 0' periodical

Income 9

Direct

or (loss)(col 2 minus

advertismg costs

col 3) If a gain, compute

7. Excess readership
5

Circulation

6. Readership

costs (column 6 minus

costs

column 5. but not more

income

cols 5 through 7

than column 4)

(1)

(2)
(3)
(4)

Totals car to Part II, line (5))

0.

0.

0.

Part II . ncome From Periodicals Reported on a Separate Ba5is (For each periodical listed in Part II, rill In
columns 2 through 7 on a line-by-line baSlS)
2 Gr
aUQHHEIS;

1- Name Of DETIOdlca'

income 9

Direct

advertismg costs

4 Advertismg gain
or (loss) (col 2 minus

5. Circulation

col 3) If a gain, compute

income

Readership

costs

7 Excess readership
costs (column 6 minus

column 5, but not more

cols 5 through 7

than column 4)

(1)
(2)
(3)
(4)

Totals from Partl

Totals Part ll (lines 1-5)

0.

0.

Enter here and on

Enter here and

page 1, Part I,
line 11, col (A)

page 1, Part l.
line 11. col (B)

on page 1,
Pan ll. line 27

0.

Schedule K - Compensation of ORicers,

1 . Name

0.

Enter here and on

0.

0.

irectors, and Trustees (see instructions)

2

Title

Percenl ol
time devoted to
busmess

Compensation attributable
to unrelated bustnese

Form
423731
01-13-15

0.
(2014)

59-214 3308

- CHURCH OF SCIENTOLOGY FLAG SERVICE ORGAN

FORM'990-T

DESCRIPTION OF ORGANIZATION'S PRIMARY UNRELATED

BUSINESS ACTIVITY

STATEMENT 1

LIMITED USE OF FACILITIES THAT MAY NOT BE SUBSTANTIALLY RELATED TO ITS

TAX-EXEMPT PURPOSES.

TO FORM 990-T,

PAGE 1

FORM 990-T

OTHER DEDUCTIONS

STATEMENT 2

DESCRIPTION

AMOUNT

CLEANING & LAUNDRY

EQUIPMENT RENTAL
PROPERTY INSURANCE
STAFF WELFARE
TRANSPORTATION EXPENSE
UTILITIES EXPENSE
WORKERS COMPENSATION INSURANCE
SUPPLIES FOR USE OF FACILITIES
EVENTS EXPENSE
OFFICE EXPENSE
ACCOUNTING FEES
PRINTING EXPENSE

7,695.
1,300.
5,079.
35,970.
3,948.
8,284.
7,255.
15,241.
4,086.
2,131.
4,170.
402.

TOTAL TO FORM 990-T,

95,561.

FORM 990-T

PAGE 1,

LINE 28

NET OPERATING LOSS DEDUCTION

TAX YEAR

LOSS SUSTAINED

12/31/13

17,809.

LOSS
PREVIOUSLY
APPLIED

NOL CARRYOVER AVAILABLE THIS YEAR

STATEMENT 3

LOSS
REMAINING
0.

AVAILABLE
THIS YEAR

17,809.

17,809.

17,809.

17,809.

STATEMENT(S)

1,

2. 3

Depreciation and Amortization Detail FORM 990-T PAGE 1

990-11

Descnpnon ofpropeny

Assgt

Dam

Numbm

InpggcrIi/che

CIIEIIieuncltIIJEIIir

deprecfgggwgrlggglzatlon

regggIlson

otIIgrs103ng

LlIIrcIe

orLlrfgle

III/101%?

THER

I I I
6
11
13

ITNESS EQUIP.- SANDCASTLE FITNESS CTR.

2,282.]
31,609.]
W.00 174I
070199BL
ITNESS EQUIP. - OSCEOLA FITNESS CTR.
I
43,716.]
H.00 16 I
07plDlBL
URNITURE & EQUIPMENTS - EVENTS

07.0191LSL

5.00 16 I

OMPUTER - EVENTS
5.00 16 I
EEO7DlDlBL
15IURNITURE & EQUIPMENTS
5.00 16 I
;;01Q102BL
16 OMPUTER
5.00 16 I
r_07plDZBL
990- T PG 1 TOTAL OTHER
I
I
I I I
UILDINGS

31,6094

0.

43,716J

0.

57,041.]

57,041.]

0.

1,119.]

1,119J

0.

23,312.]

l4

I I

0.

10,930.]

0.

167,727.]

2,282.]

167,727.]

0.

1,706,164.]

17,271.

482.]

14.

31.

0.]
I

1,706,646.]
I

17,316.

14,627.]

1,723.

14,627.]

1,723.

1,889,000.]

19,039.

UILDING - FORT HARRISON

44, 512, 521. I
B9. 0017 I
_070109BL
105IUILDING - FORT HARRISON
34,397.]
B9. 0016 I
-EO7011OBL
106-UILDING - FORT HARRISON
80,717.]
B9. 0016 I
;2070114BL
* 990- T PG 1 TOTAL BUILDINGS
44,627,635.I
I
I
I
E; ALI I
I
__CHINERF & E?UIPMENTI
78

I I
55
79IITNESS EQUIP. - FORT HARRISON FITNESS CTR.
I
50, 785. I
EE070109P00DBW. 00 17 I
* 990- T PG 1 TOTAL MACHINERY & EQUIPMENT
0.]
50, 785. I
I
I
I
I I I
* 990-T PG 1 TOTAL 2,282.]
44,846,147.I
I
I
I
I I I
UILDINGS

EI

I I

RE- 1993 BLDG. IMPROVE. - SANDCASTLE

11,631,588.I
B1. 5017 I
_070182BL
CST-1993 BLDG. IMPROVE. - SANDCASTLE
14,296,680.I
B9.0017 I
ARIESBL
2002 BLDG. IMPROVE. - SANDCASTLE
654,237.]
B9.0017 I
-EO7leZBL
UILDING - SANDCASTLE
1,942.]
B9. 0017 I
EEO7DIQ3BL
* 990- T PG 1 TOTAL BUILDINGS
26, 584,447.]
I
I
I
I I I
E;
990-T PG 1 TOTAL 26,584,447.I
I
I
I
I I
UILDINGS

I I

8IUILDING - FORT HARRISON

2,648,267.]
20.0017 I
07DlBlBL
UILDING - SANDCASTLE
1,134,130.I
20.0017 I
070181BL
416261

05-01-14

# - Current year section 179

5,815,348.]

,
0.

1,774,911.]

0.

29,932.]

0.

25.]

0.

0.]

7,620,216IL

0.

0.]

7,620,216.]

0.

2,648,267LL

0.

1,134L13OJ

0.

(D) - Asset disposed

Depreciation and Amortization Detail FORM 990-T pAGE 1

Assgt

""mbe'

990-T

Descnptlon of property

.pfaggid meahszif 0H2... LIB?

.Iggsigg.

.3355."

deprecigagmgmgiium...

(Saginaw

990-T PG 1 TOTAL BUILDINGS

I

3,782,397.]

0.]

3,782,397.

0.

3,782,397.]

o.L

3,782,397.

0.

132916.13.

19,039.

990-T PG 1 TOTAL -

I I

GRAND TOTAL 990-T PG 1 DEPR

418261
0501-14

75,212,991.I

2,282.I

I I I

4 I I

I I I

I I I

I I I

I I I

I I I

I I I

I I I

I I I

I I I

I I I

I .I I

I I I

I I I

I I I

I I

I I

I I

I I

I I

I I

I I

I I

# - Current year section 179

I
(D) - Asset disposed

4562
Form

Depreciation and Amortization

'

(Including Information on Listed Property)

990-T

2014

b Attach to your tax return.

Department of the Treasury

'mema' Revenue Service

Attachment

(99)

D Information about Form 4562 and its se arate instructions is at

Name(s) shown on return

aov/Ionn4562

Sequence No 179

Bustness or actiwty to which this form relates

Identifying number

CHURCH OF SCIENTOLOGY FLAG

SERVICE ORGANIZATION) INC.
ORM 990-T PAGE 1
59-2143308
Part l I 390110" To Expense Certain PTOPBW Under Section 179 Note; If you have any listed property. complete Part Vbelore you complete Part]
1

MaXImum amount (see instructions)

__ __

2 Total cost of section 179 property placed in sewice (see instructions)

3 Threshold cost of section 179 property before reduction in limitation

4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0-

Dollar limitation tor tax year Subtract line 4 from line 1 It zero or less. enter -0- If married filing separately, see instructions

(a) Description of property

500 , 000 .

(b) Cost (business use only)

7 Listed property Enter the amount from line 29

2 l 000 l 000 -

(c) Elected cost

8 Total elected cost of section 179 property Add amounts in column (0). lines 6 and 7

9 Tentative deduction Enter the smaller of line 5 or line 8

10 Carryover of disallowed deduction from line 13 of your 2013 Form 4562

10

11 Busmess income limitation Enter the smaller of busmess income (not less than zero) or line 5011
12 Section 179 expense deduction. Add lines 9 and 10. but do not enter more than line 11
13 Carryover of disallowed deduction to 2015 Add lines 9 and 10, less line 12

12

>l 13

Note; Do not use Part II or Part /II below for listeiproperly Instead, use Part V
I Part II I

Special Depreciation Allowance and Other Depreciation (Do not include listed property )

14 SpeCIal depreCIation allowance for qualified property (other than listed property) placed in service during
the tax year

15 Property subject to section 168(f)(1) election

14

._

15

16 Other de reCIation (includinq ACRS)

I part "I

16

45 .

17

18 , 994 .

MACRS Depreciation (Do not include listed property ) (See instructions)

Section A
17 MACRS deductions for assets placed in serVice in tax years beginning before 2014
18

It you are electing to group any assets placed in serVIce during the tax year into one or more general asset accounts. check here

E]

Section B - Assets Placed in Service During 2014 Tax Year Using the General Depreciation System
(a) Classtiicatton of property

193
b

3-year property
5-year property

7-year property

d
e

10-year property
15-year property

t
9

20-year property
25-year property

ReSIdential rental property

NonreSIdential real property

($303333?
in sewice

(mgrgfgvgmxim
only - see instructions)

(d) Recovery
period

(e) Convention

(l) Method

25 yrs.

(9) DepreCIation deduction

S/L

/
/

27 5 yrs.
27 5 yrs.

MM
MM

S/L
S/L

39 yrS.

MM

8/.-

MM

S/L

Section C - Assets Placed in Service During 2014 Tax Year Using the Alternative Depreciation System

20a
b

Class life
12-year
40--year

12 yrs.
40 yrs.

S/L
S/L
S/L

MM

[Bart IV I Summary (See instructions)

21 Listed property Enter amount from line 28

21

22 Total. Add amounts from line 12. lines 14 through 17, lines 19 and 20 in column (9), and line 21.

Enter here and on the appropriate lines of your return Partnerships and S corporations - see instr.

22

19 , 039 .

23 For assets shown above and placed in sewice during the current year, enter the
portion of the ba5is attributable to section 263A costs

319355.115

LHA For Paperwork Reduction Act Notice, see separate instructions.

23

Form 4562 (2014)

CHURCH OF SCIENTOLOGY FLAG

SERVICE ORGANIZATION, INC.

Form4562 2014)
IPartV [ Listed

59-2143308

Pagez

Property (Include automobIles. certain other vehIcles, certain aircraft, certaIn computers. and property used for entertainment.
recreation, or amusement )

Note; For any vehicle for which you are usmg the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a)

Section A - Depreciation 30d Other Information (Caution; See the instructions for limits for passenger automobiles. )

243 Do you have eVIdence to support the busmessAnvestment use cIaImed?

BUSINESS/

Type Of PFODGFW

[(3b)
l8
a

("St Veh'CleS fIFS!)

p333)?

us'gggsrtcgggtge

(a)

(C)

(d)
Cost or

other baSIS

Yes

[3 No 24b If "Yes," Is the eVIdence ertten?

(e)
(f)
BaSIS for de recIatIon
Recovery
9

perIod

(bus'neusssa'ngyjtmem

(9)

Yes D No
(i)

('1)
deduction

Elected

DepreCIatIon

Method/

ConventIon

56032979

25 SpeCIaI depreCIatIon allowance for qualIerd listed property placed In serVIce durIng the tax year and

used more than 50% In a qualified busmess use

25

26 Property used more than 50% In a qualified busmess use'

%
%
%
27 Property used 50% or less In a qualified busmess use

S/L-

S/LS/L-

%
28 Add amounts In column (h). lines 25 through 27 Enter here and on lIne 21, page 1

28

29 Add amounts In column (IL km 26 Enter here and on line 7, page 1

l 29

Section B - Information on Use of Vehicles

Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person If you prOVIded vehicles
to your employees, first answer the questions In SectIon C to see If you meet an exception to completIng this section for those vehIcIes.

30 Total busmess/Investment miles drIven during the

(a)

(b)

(C)

(d)

(e)

(f)

Vehicle

Vehicle

VehIcle

Vehicle

Vehicle

VehIcle

year (do not Include commutIng miles)

31 Total commuting miles driven dunng the year
32 Total other personal (noncommuting) mIles

driven
Total miles driven durIng the year

Add lInes 30 through 32

34 Was the vehicle avaIlable for personal use

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

during off-duty hours?

35 Was the vehicle used primarily by a more
than 5% owner or related person?

36 Is another vehicle available for personal

use?
Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine If you meet an exception to completing SectIon B for vehicles used by employees who

owners or related persons

37 Do you maintain a written polIcy statement that prohibits all personal use of vehicles. Including commuting, by your

are not more than 5%

Yes

No

employees?
38 Do you maintain a written polIcy statement that prohibits personal use of vehicles. except commuting, by your
employees? See the Instructions for vehicles used by corporate officers. directors, or 1% or more owners
39 Do you treat all use of vehicles by employees as personal use?
40 Do you prowde more than five vehicles to your employees, obtain Information from your employees about
the use of the vehicles. and retain the Information received?

41 Do you meet the reqUIrements concernIng qualified automobile demonstration use?

Note;

'

I Part VI I AmortIzation
(a)
Descnpuon of costs

AmortIzatIon of costs that

"

(b)

(C)

(d)

(e)

(f)

Dale amonizatIon
beams

Amomzabla
amount

Code
30mm

Amortization
period 0I peicentage

Amortization
for this year

2014 tax

43 Amortization of costs that began before your 2014 tax year

418252 01-oe-I5

Form 4562 (2014)