An examination of scientology

Her quavering voice was scared and panicked. Soon I would be, too. In it we revealed for the first time the secret teachings of church founder L. The story made international headlines, and the church was angry.

An examination of scientology

It was finally Mr.

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David MiscavigeChairman of the Board of Religious Technology Center and the ecclesiastical leader of the Scientology religion, who bypassed all bureaucracy and in personally met with the Commissioner of the IRS to initiate an objective tax-exemption procedure in For two years the IRS conducted the most comprehensive examination of any applicant for religious tax exemption in IRS history.

IRS officials subjected Scientology Churches to the most intense scrutiny ever faced by any organization—including a microscopic review of their operations and financial records and a comprehensive review of every aspect of Church policy and practices at all levels.

By the end of its examination the IRS had reviewed more than one million pages of information concerning the Scientology religion.

Dealing with the IRS and enabling them to finally see the true picture after relying on false reports for over forty years, was nothing short of astonishing.

An examination of scientology

Miscavige passionately and forthrightly presenting the truth about the Scientology religion and its operation to IRS officials, it was accomplished. In issuing its favorable exemption rulings, the IRS necessarily determined that 1 Scientology is a bona fide religion; 2 the Churches of Scientology and their related charitable and educational institutions are operated exclusively for recognized religious purposes; 3 the Churches of Scientology and their related charitable and educational institutions operate for the benefit of the public interest rather than the interests of private individuals; and 4 no part of the net earnings of these Churches of Scientology and their related charitable and educational institutions inures for the benefit of any individual or non-charitable entity.

The Code provides special rules for Section c 3 religious organizations that are classified as Churches, as well as for other religious organizations, called integrated auxiliaries, that are closely connected with Churches. A distinct legal existence; A recognized creed and form of worship; A definite and distinct ecclesiastical government; A formal code of doctrine and discipline; A distinct religious history; A membership not associated with any other Church or denomination; An organization of ordained ministers; Ordained ministers selected after completing prescribed studies; A literature of its own; An established place or places of worship; Regular congregations; Sunday schools for religious instruction of the young; and Schools for the preparation of its ministers.

The Code defines an integrated auxiliary of a church as a section c 3 organization that is affiliated with a church and internally supported. An entity is affiliated with a church if it is either i covered by a group exemption issued to a church, ii operated, supervised or controlled by or in connection with a church, or iii other relevant facts and circumstances show that it is so affiliated.

An organization is internally supported unless it i offers admission, goods or services for sale other than on an incidental basis to the general public, and derives more than half of its support from the public as opposed to from members. The IRS exemption rulings specifically classified substantially all of the Church of Scientology organizations that had applied to the IRS for recognition of exemption either as churches or as integrated auxiliaries of churches.

Entities classified as churches included: Church of Scientology International CSIthe most senior ecclesiastical body within the Church of Scientology, which provides ecclesiastical guidance to local Churches around the world; and Scientology Missions International SMIthe ecclesiastical body directly responsible for ecclesiastical oversight of local missions around the world.

The CSI and SMI exemption rulings specifically identified these entities as churches, by reference to Code section b 1 A i and expressly noted that, like other churches, they are not required to file Form annual exempt-organization information returns.

As well, CSI and SMI received group-exemption rulings that extend their exemption rulings to all local Scientology Churches and missions in the United States, entities that operate in the same manner as Scientology Churches and missions in countries throughout the world.


Religious Technology Center RTCthe organization that owns the Scientology trademarks and stands as the protector of the Scientology religion, was individually recognized as tax-exempt and received its own separate ruling letter. In addition to ruling favorably on tax exemption, the IRS rulings made all donations by Scientology parishioners for religious services to all United States Churches of Scientology deductible against personal income taxes to the full extent permitted by law.

Donations for Scientology religious services became deductible to the same extent as, but to no greater extent than, donations by parishioners of other religions to secure access to worship and similar religious rituals in their respective faiths.

Substantially all of these factors expressly require a finding that the applicant Church of Scientology is a religion. IRS officials subjected Scientology Churches to the most intensive scrutiny any organization ever faced—including a meticulous review of their operations and financial records, as well as a comprehensive review of every aspect of Church policy and practices at all levels, including the most senior echelons of its management.

The IRS review resulted in hundreds of detailed questions, requiring thousands of pages of narrative and many more thousands of pages of financial records. Six teams of between four and eight agents conducted a full-time review for periods of up to ten continuous weeks.

IRS agents also conducted an on-site review of books and records of Church of Spiritual Technology CST —the organization responsible for overseeing the Scientology Scriptures archiving project to permanently preserve the works of Scientology Founder L.

Ron Hubbard—and Religious Technology Center. And by the end of its examination, the IRS had reviewed more than one million pages of information concerning the Scientology religion.

The rule against inurement is absolute. The IRS extensively focused on the various forms of compensation, the amounts and values involved, and the manner in which each was determined. After an exhaustive review, the IRS ruled that there was no inurement or operation for the private benefit of any individual.

For example, during the final two-year period culminating in the 1 October exemption rulings, CSI provided extensive information on the integrity of its accounting system and financial records. CSI began, of course, by summarizing the detailed information the IRS already had amassed on this subject and its extensive testing of the accounting system and records.

CSI then specifically described its internal accounting and financial audit procedures—the various original entry records, reconciliations to bank statements and periodic income and disbursement summaries through the annual financial statements.

An examination of scientology

CSI once again identified the basic financial controls—all receipts invoiced and banked, all disbursements by check, DV and purchase order, and the strict segregation of personnel involved at various stages of receipt, deposit, disbursement and accounting.

CSI also provided copies of financial statements of certain non-US Church organizations prepared by certified public-accounting firms. In this process, the IRS examined the details of literally hundreds of thousands of separate, specific transactions. Through these separate examinations the IRS could trace every expenditure from an organization to a corresponding receipt of the organization receiving the payment.

In this way the IRS confirmed that payments made from one Scientology organization to another Scientology organization in fact went to that organization and that the funds paid were actually applied to Scientology religious purposes. At the completion of these examinations the IRS concluded that the financial reports Scientology organizations prepare are complete, verifiable and accurately reflect the underlying transactions.

Based on this extensive information about specific payment arrangements, and its satisfaction that the payments were accurately reflected in Church financial records, the IRS determined that all the inter-Church transfers of funds were consistent with the requirements for tax exemption.Scientology's views on the body Hubbard called the physical world MEST (an acronym of "Matter, Energy, Space and Time"), which thetans (souls) temporarily operating "meat bodies" are meant to transcend and conquer.

Scientology is famously anti-psychiatry, teaching its believers that psychiatry is not only bogus, but downright evil, and in its place promotes a variety of unscientific and pseudoscientific practices. However, Scientology's war on medicine goes beyond just psychiatry. The E-meter is a device for displaying and/or recording the electrodermal activity (EDA) of a human being.

The device is used frequently for auditing in Scientology and divergent groups. The efficacy and legitimacy of Scientology's use of the E-meter has been subject to extensive debate and litigation and in accordance with a federal court order, the Church of Scientology now publishes.

The purpose of this essay is to explore the religion of scientology and to further understand the main aspects of the religion in better detail. The religion of scientology intrigued me because I have never known anything about it, and it sounds like it might be something that is .

The March 12th, launch of the Scientology Network, introduced by Mr. David Miscavige in this one-hour special. FEATURED THIS WEEK Vasu Yajnik’s inspirational story of how she’s combating the culture of drug use in India.

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Go Search EN “Not only a titillating exposé on the reported ‘you’re kidding me’ aspects of the religion, but a powerful examination of belief itself.”/5(K).

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