This handbook attempts to establish a religious order that would allow for the spiritual use of psychedelic drugs. The introduction states: "The Neo-American Church is one of the four major religious organizations in the United States to use psychedelic substances as sacraments. We maintain that the psychedelic substances are sacraments, that is, divine substances, no matter who uses them, in whatever spirit, with whatever intentions: it is not just a question of terminology. The other three groups are the Church of the Awakening, the Native American Church, and the League for Spiritual Discovery."