What is Scientology?

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IRS religious recognition was universal and unconditional, and it was the result of the most detailed and exhaustive examination of a religious organization in the agency’s history. The IRS was given unfettered access to every echelon of the Church’s ecclesiastical hierarchy. Thus, the IRS examination was not limited to United States entities, but specifically included the financial and other affairs of church organizations from Australia to Canada and from Europe to South Africa.

As a result, Church of Scientology International (CSI), the mother church of the Scientology religion, received not only exempt recognition, but also received a group exemption letter embracing all Scientology churches within its ecclesiastical oversight. The Church’s spiritual meccas were also individually recognized as tax-exempt, as were the Church’s publishing entities.

Scientology Missions International (SMI) received its own exemption. It also received a separate group exemption letter for all Scientology missions within its ecclesiastical oversight.


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