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The tax status of the Church of Scientology in the United States has been the subject of decades of controversy and litigation. Although the Church of Scientology was initially partially exempted by the Internal Revenue Service (IRS) from paying federal income tax, its two principal entities in the United States lost this exemption in 1957 and 1968.
The Church of Scientology is a ... to the IRS—greatly less than IRS had initially demanded—and the IRS recognized the organization as a tax-exempt nonprofit ...
The Church of Scientology International (CSI) is a California 501(c)(3) non-profit corporation. [1] Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology.
A 1996 trial resulted in Scientology being shut down in 1997 because it had obtained its license under false pretenses. "Scientology obtained a license in Greece as a non-profit, public interest organization. Greek courts found it to be a profitmaking group that endangers the mental and physical well-being of its members."
After being recognized as a tax-exempt religious organization in 1957, Scientology's tax-exempt status was lost in a 1967 IRS audit. [5] As part of the effort to regain tax exemption during the late 1970s, Scientologists repeatedly infiltrated the IRS, copying large numbers of documents and at one point placing an electronic bugging device in an IRS conference room. [5]
Below the Scientology management levels are Scientology service organizations ("Churches"), which deliver Scientology services to its members, and so-called secular organizations which seek to introduce L. Ron Hubbard's "Scientology Technology" into various sectors of society such as Citizens Commission on Human Rights, an organization that ...
The Church of Scientology Western United States (CoSWUS) is a Californian 501(c)(3) non-profit corporation, located in Los Angeles. [1] CoSWUS is integrated within the ecclesiastical hierarchy of the Church of Scientology .
Scientology is a set of beliefs and practices invented by the American author L. Ron Hubbard, and an associated movement. It is variously defined as a cult, a business, a religion, or a scam. [11] Hubbard initially developed a set of ideas that he called Dianetics, which he represented as a form of therapy.