Continued
In Hernandez v. Commissioner of Internal Revenue, on June 5, 1989, the United States Supreme Court, found as follows:
Scientology was founded in the 1950’s by L. Ron Hubbard. It is propagated today by a mother church in California and by numerous branch churches around the world. The mother church instructs laity, trains and ordains ministers, and creates new congregations... Scientologists believe that an immortal spiritual being exists in every person. A person becomes aware of this spiritual dimension through a process known as auditing... The Church also offers members doctrinal courses known as training. Participants in these sessions study the tenets of Scientology and seek to attain the qualifications necessary to serve as auditors... Scientologists are taught that spiritual gains result from participation in such courses.
And in Italy, in the case of State of Eight Defendants, Trento C., the court made the following finding:
Scientology ... has the target to achieve an inner and outer freedom, one that transcends the human, one that belongs to the field of spiritual things, and that moves up to infinity; indeed, the progress toward realization of the eighth dynamic force - concerning infinity and God - actually is the characteristic that describes Scientology as a religion and as a church.
In the Supreme Court of the State of New York, on January 31, 1994, in the case of Jo Ann Scrivano v. The Hubbard Dianetics Research Foundation Inc., et al, the court ruled:
Assuming the church to be a religion, the adjudication of the tortuous conduct alleged in the complaint necessarily involves an adjudication regarding the merits of the practice of auditing, a spiritual precept of the religion. Accordingly, the Court finds that the complaint must be dismissed as defendant enjoys a First Amendment immunity.
A number of court decisions in Germany dealing with taxes, solicitation, dissemination practices and other issues have found that Scientology is a religion. In Canada, the United States, Australia and in other countries, Scientology ministers are officially recognized as ministers of religion allowing them to perform marriages. Churches of Scientology are registered in countries throughout the world as religious organizations, including former communist countries such as Hungary and Russia. Churches of Scientology are recognized as exempt from value added tax in several European countries, including Holland, Belgium and Denmark.
Although under continuous “investigation” by hostile authorities, the Church of Scientology is duly incorporated under German law and has never been found guilty of any crime. The Church has rigorously adhered to the laws in Germany as it is a fundamental tenet of the Scientology religion to observe the laws of the land.
Unable to successfully attack the religion’s bona fides, the government has mislabeled Scientology religious organizations as “commercial” as a means to somehow justify the denial of basic human rights and fundamental freedoms to its adherents. Yet, even in Germany, the non-commercial character of the Church has been recognized in numerous decisions.
In addition, on October 1, 1993, the United States Internal Revenue Service (IRS), the largest tax agency in the world, determined that the Mother Church of the Scientology religion and all other United States Churches of Scientology and related charitable organizations, more than 150 Churches and organizations in all, are tax exempt under section 501(c)(3) of the United States Internal Revenue Code. That statute accords tax exemption to those organizations organized and operated exclusively for religious, charitable or educational purposes.
Scientology is a Bona Fide Religion Serving Exclusively Religious and Charitable Purposes Continued
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