WHAT IS SCIENTOLOGY?

What is Scientology?

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Foreword
Scientology: Its Background and Origins
Scientology Principles and Application
The Services of Scientology
Chaplain, Ministerial, Ethics and Justice Services
The Effectiveness of Scientology
Churches of Scientology and Their Activities
Community Activities
Social Reform Activities
World Institute of Scientology Enterprises (WISE)
Social Betterment Activities
The Statistics and Growth of Scientology
A Scientology Catechism
L. Ron Hubbard
References

THOSE WHO OPPOSE SCIENTOLOGY


The IRS also reviewed and fully investigated sensationalized media stories about Scientology based on the allegations of a few disgruntled former members. The agency found these apostates unreliable and dismissed their media stories as utterly baseless.

By the time the churches of Scientology received the IRS final decision, the largest administrative record ever for any exempt organization — twelve linear feet — had been compiled. These churches and their representatives had been subjected to hundreds of hours of exhaustive meetings and examined by the most senior officials over exempt organizations at the IRS National Office, spanning the administrations of three IRS Commissioners.

In the end, the IRS came to the only conclusion possible after such a thorough examination: Scientology churches and their related entities were organized and operated exclusively for charitable and religious purposes.

So, on October 1, 1993 the United States Internal Revenue Service 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.

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