WHAT IS SCIENTOLOGY?

What is Scientology?

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Foreword
Scientology: Its Background and Origins
Scientology Principles and Application
The Services of Scientology
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The Effectiveness of Scientology
Churches of Scientology and Their Activities
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The Statistics and Growth of Scientology
A Scientology Catechism
L. Ron Hubbard
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THE BONA FIDES OF THE SCIENTOLOGY RELIGION




RECOGNITION BY THE COURTS

The religiosity of Scientology has not only been recognized by internationally known scholars but by courts and government agencies of major nations throughout the world.

The most significant legal recognition of the Scientology religion came in October 1993 when the United States Internal Revenue Service (IRS) issued ruling letters which recognized the tax-exempt status of more than 150 Scientology churches, missions, social reform organizations and other entities because they operate exclusively for religious and charitable purposes.

The IRS’s religious recognition was universal and unconditional, and the result of one of the most detailed and exhaustive examinations 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.

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