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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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