According to The Visual Encyclopedia of Science Fiction, ed. Brian Ash, Harmony Books, 1977:
" . . .[Hubbard] began making statements to the effect that any writer who really wished to make money should stop writing and develop [a] religion, or devise a new psychiatric method. Harlan Ellison`s version (Time Out, UK, No 332) is that Hubbard is reputed to have told [John W.] Campbell, "I`m going to invent a religion that`s going to make me a fortune. I`m tired of writing for a penny a word." Sam Moskowitz, a chronicler of science fiction, has reported that he himself heard Hubbard make a similar statement, but there is no first-hand evidence."
The Church of Scientology denies that Hubbard ever made any such statement, and has sued at least one publisher, the German magazine Stern, for publishing claims that he did (Stern won the lawsuit).
The following letter, written by L. Ron Hubbard, was discovered by the FBI during its raid on Scientology headquarters. The letter shows Hubbard turned Scientology into a "religion" for financial reasons:
(1953)
DEAR HELEN
10 APRIL
RE CLINIC, HAS
The arrangements that have been made seem a good temporary measure. On a longer look, however, something more equitable will have to be organized. I am not quite sure what we would call the place - probably not a clinic - but I am sure that it ought to be a company, independent of the HAS [the Hubbard Association of Scientologists] but fed by the HAS. We don`t want a