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We of course greatly grieve to learn that, according to you, both women in their confessions have implicated the ashram not only in their reprehensible drug-smuggling activities but in numerous acts of prostitution and petty theft committed in three states and Mexico. But what, really, is meant by their claim that "they did it all for the Arhat"? The Arhat, even if omniscient (as many believe), cannot be held responsible, surely, for illegal acts committed by his misguided devotees. These former sannyasins claimed to you that, after their modest living expenses were met, all the profits of their various sordid activities were forwarded to our ashram. Sheriff Yardley, we receive many donations every day from those literally uncountable grateful men and women who have been brought closer to lasting peace and unalterable enlightenment by the teachings and example of Shri Arhat Mindadali.

You ask whether our records show receipts from these poor young women whom you have so cleverly apprehended in the act of bringing a controlled (for obscure reasons, since it is relatively harmless, except to the nasal membranes and the attention span, and certainly less corrosive and lethal than tobacco and alcohol, those brother poisons that powerful vested interests keep pumping into our national bloodstream with scarcely a demur from legislators and law-enforcement officers) substance to those that peaceably desire it for recreational purposes. Our policy is to pay all receipts into the Treasury of Enlightenment without any numerical notation that might encourage an ethic of competition and invidious comparison among our benefactors. The widow's mite (to use a phrase perhaps familiar to you) and the millionaire's largesse dissolve one and all alike in our Treasury, which has been likened to a vast white-hot cauldron that accepts all earthly scrap, be it in the form of pistols or clockworks or bracelets or ploughshares, and resolves this dross to a molten formlessness then poured into pure ingots of the Arhat's deep and serene intent.

So we most regretfully cannot aid your investigation, only ask your mercy upon the two accused. Their "crimes" are so labelled by a Puritanical and patriarchal society that seeks to punish its own dark cravings. How much better it would be to legalize drugs and prostitution and out of surfeit discover, as did the Lord Buddha, the middle way that leads to non-attachment and nirvana. To quote the Bhagavad-Gita: "Action rightly renounced brings freedom, and action rightly performed brings freedom." As you doubtless know, there existed and perhaps still exists in India the "left-handed" path (Vamachara) of tantrism, in which unspeakable orgiastic excesses, even murder and necrophagy, were performed as acts of worship under the rubric that "perfection can be gained by satisfying all one's desires." Certainly temple prostitution held an honored place not only in Hindu but in Hellenic religion, and is dimly echoed in the numerous scandals in Protestant churches today involving church secretaries, choir sopranos, etc. While we at the ashram hardly dare hope that these somewhat general considerations will deflect you from the enforcement of laws however stupid and unjust, I myself would feel remiss if I did not point out to you how frequently these life-denying laws pertaining to "vice" are used to afflict not the men who serve as both administrators and consumers of the prosecuted activity but-as in this case-the women whose only offense has been to satisfy the desire of others.

Sincerely yours,

Ma Prem Kundalini

Assistant to the Arhat

August 18, 1986

Gentlemen:

We are in receipt of your several inquiries as to our tax-exempt status as a religious organization. But we have never claimed to be such; in fact the Arhat and his spokespersons have repeatedly placed on record, in nationwide press and television interviews, his" marked distrust of organized religion in any form-Buddhist, Hindu, Moslem, Christian, Judaic, Shinto, Zoroastrian, or shamanist. Unorganized religion-the sort that each human being harbors inchoately, often without knowing it-is more our métier.

Our tax-exempt status instead rests securely upon our amply justified claim to be an educational institution. We administer courses in hatha-yoga, zazen, shiatsu, acupuncture, bioenergetics, dynamic meditation, pranayama, dance and aerobics therapy, the sitar, Hindi, Sanskrit, Pali, the Upanishads and related classics, arid-area irrigational techniques, intuitive ecology, vegetarian food-styling, solar-panel engineering, zero-sum mechanistics, spiritual. reprogramming, post-materialistic Marxism, subtle-body anatomy, and a host of other reformative subjects, not to mention tutorials in enlightened accounting and business techniques (as opposed to unenlightened, as practiced on Wall and Main Streets). Most of our instructors have advanced degrees from such bastions of conventional learning as Harvard, Yale, Duke, Kenyon, Utah State, and the University of Southern California. We ourselves award degrees ranging from the B.Med. (Bachelor of Meditation) to the D.Phil.Med. Our most recent catalogue is enclosed, along with completed or partly completed Forms 1023 and 990.

"Partly" because our extensive records have been left in some confusion by the sudden retirement of our former chief accountant, Ms. Nitya Kalpana; it has fallen to me, though bereft of any formal training in business mathematics or double-entry bookkeeping (in fact, I skipped math beyond plane geometry, being rather foolishly infatuated at Concord Academy with the French teacher, whose third-year class met at the same hour as trig and introductory calculus), to straighten matters out. If you have on file any previous tax returns filed for Ashram Arhat I would be grateful for them, to use as a guide. Rest assured of one thing, however, gentlemen of the IRS: religious or educational, tax-exempt or not, our organization owes you absolutely nothing for fiscal 1985, because we have been running at a terrific loss.

Voluntary contributions, our main source of income, have dropped catastrophically, due principally to basically uncomprehending reporting in the Arizona press, beginning with the Forrest Weekly Sentinel and spreading to the media nationwide, but also perhaps due to the ripples or eddies (vrittis) that occur within the cosmic spiritual currents. The fees paid for lodging and instruction by our sannyasins (permanent students) and by enlistments in our many short-term (two- to eight-week) courses or therapeutic programs are significantly lower, as are receipts from sales of books, posters, fabric and ceramic products, and agricultural produce. Meanwhile, the expenses of maintaining and expanding our ashram facilities to a level commensurate with our exalted aims have increased formidably. Our best estimate is that between two and three million dollars has drifted away within the present fiscal year.

Not, of course, that we expect the Reagan government to make up our losses. But we don't expect to be dunned for money we don't owe, either. During my attempt to fill out your forms, a number of questions arose; let me mention only the most nagging:

In Form 990, Part VII, yes-or-no Question 79 asks, "Was there a liquidation, dissolution, termination, or substantial contraction during the year (see instructions)?" As I say, there seems to have been a contraction, but how substantial relative to previous years I have no way of knowing with the incomplete information at hand. My sense is of a material contraction of some duration, amid a deceptive explosive spiritual growth. The instructions I am parenthetically instructed to "see" do not seem to be attached or included, or else I have not grasped what instructions (in your sense) are.

Re Schedule A of Form 990, Part II, "Compensation of Five Highest Persons for Professional Services (See specific instructions)": Does spiritual guidance delivered in platform lectures and darshans (informal teaching sessions, with questions and answers) and in the even less tangible form of physical proximity and meaningful silence and abstention from public appearance constitute a "professional service," and does compensation include limousines and bejewelled timepieces as well as cash? Again, what instructions?

Page 2029-8 of Form 1024 lists four columns of numbered types of Exempt Organizations and invites us to "select up to three codes which best describe or most accurately identify your purposes, activities, etc." Number 030-"School, college, trade school, etc."-of course is one. And even though we are not 001 ("church, synagogue, etc."), number 008-"Religious publishing activities"-is rather tempting, since our books are indeed-in the broad sense specified above-religious. But number 260 ("Fraternal beneficiary society, order, or association") also appeals to a number of us here, since fraternity (which I assume includes sorority) is our goal, not only for ourselves but for all mankind. Along the same lines, under "Advocacy," numbers 520 ("Pacifism and peace") and 529 ("Ecology or conservation") seem very much to the point, while others in the same "Advocacy" category, such as 522 ("Anti-communism") and 539 ("Prohibition of erotica"), do not. But no doubt just two or three code numbers are all you need, and I am being, as a novice tax accountant, much too conscientious.