Church of Scientology

The Church of Scientology is a new religious movement that was founded by science fiction author L. Ron Hubbard as an organization dedicated to the practice of Scientology, an "applied religious philosophy" formulated by Hubbard.

Church or business?

From 1952 until 1966, the Scientology was administered by a secular organization called the Hubbard Association of Scientologists (HAS), established in Arizona on 10 September 1952. In 1954, the HAS became the HASI (HAS International). The first Church of Scientology was founded in December 1953 in Camden, New Jersey. This, along with two other groups chartered by Hubbard at the same time?the Church of American Science and the Church of Spiritual Engineering?were soon abandoned by Hubbard. The first incorporated Church of Scientology was founded in California on 18 February 1954, changing its name to "The Church of Scientology of California" (CSC) in 1956. In 1966, Hubbard transferred all HASI assets to CSC, thus gathering Scientology under one tax-exempt roof. In 1967, the IRS stripped all US-based Scientology entities of their tax exemption, declaring that Scientology's activities were commercial and that it was being operated for the benefit of Hubbard. The church sued and lost repeatedly for 26 years trying to regain its tax-exempt status. The war was eventually settled in 1993, after the church paid over $12 million to the IRS and the IRS agreed to make the church a tax-exempt nonprofit organization again. According to "Scientologists and IRS settled for $12.5 million" in The Wall Street Journal published on December 30 1997, exemption was granted after Scientology paid a settlement of $12.5 million to the IRS to cover its outstanding tax liabilities. In addition, Scientology also dropped its more than fifty lawsuits against the IRS when this settlement was reached. Scientology frequently states that its tax exemption is proof that the United States government accepts it as a religion.

Related Topics:
10 September - 1952 - Camden, New Jersey - 18 February - 1954 - The Wall Street Journal - December 30 - 1997 - United States

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In other countries, though, the Church of Scientology is not recognized as a bona fide religion or charitable organization, but is regarded instead as a commercial enterprise. (Sentence of German Labor Court). In early 2003, in Germany, Scientology was granted a tax-exemption for 10% license fees that are sent to the US. This exemption, however, is related to a German-American double-taxation agreement, and has nothing to do with tax-exemption in the context of charities law. In several countries, public Scientology proselytizing undergoes the same restrictions as commercial advertising, which is interpreted as religious persecution by the Church of Scientology.

Related Topics:
2003 - Germany

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In Israel, the Church of Scientology does not use the term "Church" as part of its name, possibly because of the Christian connotation of the term in Jewish culture. When asked, most Israeli Scientologists deny that Scientology is a religion, and low-level adherents appear genuinely surprised when they are confronted with English-language Scientology material in which the word "Church" is used. Something similar happens in Scotland, where Scientology operates as the "Hubbard Academy of Personal Independence"; it is believed that Scottish law does not permit Scientology to call itself a religion.

Related Topics:
Israel - Scotland

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Unlike many other well-established religious organizations, the Church of Scientology maintains very strict control over its names, symbols, religious works and other published writings. The word Scientology (and many related terms, including L. Ron Hubbard) is a registered trademark. The Church takes a hard line on people and groups who attempt to use it in organizations and practices that are not affiliated with the official Church of Scientology (see Scientology and the legal system).

Related Topics:
Related terms - Trademark - Scientology and the legal system

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