Disputes over legal status Scientology

a scientology center on hollywood boulevard in hollywood, los angeles, california

the legal status of scientology or scientology-related organizations differs between jurisdictions. scientology legally recognized tax-exempt religion in south africa, australia, sweden, new zealand, portugal, , spain. scientology granted tax-exempt status in united states in 1993. organization considered cult in chile , anticonstitutional sect in germany, , considered cult (french secte) french public authorities.

the church argues scientology genuine religious movement has been misrepresented, maligned, , persecuted. church of scientology has pursued extensive public relations campaign recognition of scientology tax-exempt religion in various countries in exists.

scientology has encountered opposition due strong-arm tactics directed against critics , members wishing leave organization. number of governments regard church religious organization entitled tax-exempt status, while governments variously classify business, cult, pseudoreligion, or criminal organization.

in 1957, church of scientology of california granted tax-exempt status united states internal revenue service (irs), , so, time, other local churches. in 1958 however, irs started review of appropriateness of status. in 1959, hubbard moved england, remaining there until mid-1960s.

in mid-sixties, church of scientology banned in several australian states, starting victoria in 1965. ban based on anderson report, found auditing process involved command hypnosis, in hypnotist assumes positive authoritative control on patient. on point report stated,

it firm conclusion of board scientology , dianetic techniques of authoritative hypnosis , such dangerous ... scientific evidence board heard several expert witnesses of highest repute ... leads inescapable conclusion in name there difference between authoritative hypnosis , of techniques of scientology. many scientology techniques in fact hypnotic techniques, , hubbard has not changed nature changing names.

the australian church forced operate under name of church of new faith result, name , practice of scientology having become illegal in relevant states. several years of court proceedings aimed @ overturning ban followed. in 1973, law in victoria formally repealed in western , southern australia , within 2 decades, legislation against scientology reversed. in 1982, law repealed, , high court of australia ruled in unanimous decision church of scientology “undoubtedly religion , deserving of tax exemption” following year.

in 1967, irs removed scientology s tax-exempt status, asserting activities commercial , operated benefit of hubbard, rather charitable or religious purposes. decision resulted in process of litigation settled in church s favor quarter of century later, longest case of litigation in irs history.

scientology religion

scientology officially recognized religion in united states. recognition came in 1993, when internal revenue service (irs) stated [scientology is] operated exclusively religious , charitable purposes. scientology again recognized religion u.s. courts when 9th circuit court of appeals affirmed judgment in headley v. church of scientology international in 2012.

the new york times noted in connection church of scientology had funded campaign included whistle-blower organization publicly attack irs, hiring of private investigators private lives of irs officials. in 1991, miscavige, highest-ranking scientology leader, arranged meeting fred t. goldberg jr., commissioner of internal revenue service @ time. meeting opportunity church offer end long dispute agency, including dozens of suits brought against irs. committee met several times scientology legal team , persuaded involved in snow white crimes had been purged, church money devoted tax-exempt purposes , that, mr. hubbard s death, no 1 getting rich scientology. in august 1993, settlement reached; church receive tax-exempt status , end legal actions against irs , personnel. church required resubmit new applications exemption irs exempt organizations (eo) division, told not consider substantive matters because issues had been resolved committee. secret agreement announced on october 13, 1993, irs refusing disclose of terms or reasoning behind decision. both irs , scientology rejected allegations foul play or undue pressure had been used on irs officials, insisting decision had been based on merits of case. irs officials insisted scientology s tactics had not affected decision , decision made on legal basis . miscavige claims irs’s examination of scientology exhaustive review of non-profit organization in history.

elsewhere, scientology recognized religion in australia, portugal, spain, slovenia, sweden, croatia, hungary , kyrgyzstan. in new zealand, inland revenue department classified church of scientology charitable organization , stated income tax exempt. has gained judicial recognition in italy, , scientology officials have won right perform marriages in south africa.

scientology not recognized religion in canada. in uk, charity commission england , wales ruled in 1999 scientology not religion , refused register church charity, although year later, recognized not-for-profit body in separate proceeding uk revenue , customs , exempted uk value added tax. in december 2013, united kingdom’s highest court officially recognized scientology religion. ruling ended five-year legal battle scientologist louisa hodkin, sought legal right marry @ church of scientology chapel in central london. opinion 5 supreme court justices redefined religion in law, rendering 1970 definition “out of date” in restricting religious worship “reverence or veneration of god or of supreme being.”

viewed commercial enterprise


scientology desk near potsdamer platz in berlin

scientology has been accused of being business, given criminal acts, , masquerading religion.

in conjunction church of scientology s request officially recognized religion in germany, around 1996 german state baden-württemberg conducted thorough investigation of group s activities within germany. results of investigation indicated @ time of publication, scientology s main sources of revenue ( haupteinnahmequellen der ) course offerings , sales of various publications. course offerings ranged (german marks) dm 182.50 dm 30,000 – equivalent today of approximately $119 $19,560 usd. revenue monthly, bi-monthly, , other membership offerings not estimated in report, nevertheless placed in millions. defending practices against accusations of profiteering, church has countered critics drawing analogies other religious groups have established practices such tithing, or require members make donations specific religious services.

since 1997 germany has considered scientology in conflict principles of nation s constitution. seen anticonstitutional sect , new version of political extremism , because there evidence intentions against free democratic basic order observed federal office protection of constitution. in 1997, open letter then-german chancellor, helmut kohl, published newspaper advertisement in international herald tribune, drew parallels between organized oppression of scientologists in germany , treatment of jews in 1930s nazi germany. letter signed dustin hoffman, goldie hawn , number of other hollywood celebrities , executives. commenting on matter, spokesman u.s. department of state said scientologists discriminated against in germany, condemned comparisons nazis treatment of jews extremely inappropriate, did united nations special rapporteur. based on irs exemptions, u.s. state department formally criticized germany discriminating against scientologists , began note scientologists complaints of harassment in annual human rights reports, annual international religious freedom reports has released 1999 onwards. germany continue monitor scientology s activities in country, despite continued objection scientology cites such monitoring abuse of freedom of religion.

france , belgium have not recognized scientology religion, , stephen a. kent, writing in 2001, noted recognition had not been obtained in ireland, luxembourg, israel or mexico either. belgian state prosecution service has recommended various individuals , organizations associated scientology should prosecuted. administrative court has yet decide if charges pressed.

in greece, scientology not recognized religion greek government, , multiple applications religious status have been denied, notably in 2000 , 2003.

in netherlands, scientology granted tax exempt status in october 2013. status revoked in october 2015. court ruled because auditing fees , course costs more expensive commercial education institutions, scientology appeared aimed @ making profit.

scientology maintains strict control on use of symbols, icons, , names. claims copyright , trademark on scientology cross , , lawyers have threatened lawsuits against individuals , organizations have published image in books , on web sites. because of this, difficult individual groups attempt publicly practice scientology on own, independent of official church of scientology. scientology has filed suit against number of individuals have attempted set own auditing practices, using copyright , trademark law shut these groups down.

the church of scientology , many related organizations have amassed considerable real estate holdings worldwide, in hundreds of millions of dollars. scientology encourages existing members sell scientology others paying commission recruit new members. scientology franchises, or missions, must pay church of scientology 10% of gross income. on basis, likened pyramid selling scheme. while introductory courses not cost much, courses @ higher levels may cost several thousand dollars each. rule, great majority of members proceeds bridge in steady rate commensurate income. italian supreme court agreed american irs church s financial system analogous practices of other groups , not out of line religious purposes.

in november 2009, australian senator nick xenophon used speech in federal parliament allege church of scientology criminal organization. based on letters former followers of religion, said there allegations of forced imprisonment, coerced abortions, , embezzlement of church funds, of physical violence , intimidation, blackmail , widespread , deliberate abuse of information obtained organization .