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 Q Wasn’t there a long battle between the Church of Scientology and the IRS?

 A The battle with the Internal Revenue Service was finally and favorably resolved on October 1, 1993. On that day, the IRS issued letters recognizing the Church of Scientology International and its related churches and organizations—all 150 of them—as tax-exempt under section 501(c)(3) of the Internal Revenue Code.

This ruling marked the end of a 40-year war between the Church and the IRS. The IRS’s determination followed the most intensive scrutiny in the agency’s history of any organization applying for tax exemption and included a meticulous review of Church activities and financial records. During this examination, an enormous amount of false information that IRS officials had been operating on in relation to the Church was addressed and corrected. Once the facts were established, the IRS came to the only possible conclusion.

The religion of Scientology is a bona fide religion;

Churches of Scientology and their related charitable and educational institutions are operated exclusively for recognized religious purposes;

Churches of Scientology and their related charitable and educational institutions operate for the benefit of the public interest rather than for the interests of private individuals;

No part of the net earnings of Churches of Scientology and their related charitable and educational institutions inures for the benefit of any individual or noncharitable entity;

The Churches of Scientology do not violate any public policy.




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