tax exemption

Church of Scientology Hustling Donations in the Aftermath of Hurricane Harvey

As we reported in our previous post, The Church of Scientology has been caught red-handed in a social media fraud in which it used stock photos to pose as Scientologists. These fake Scientologists were then used to launch social media attacks on Leah Remini, Mike Rinder, A&E, A&E’s sponsors, and the courageous people who appear on Leah’s show Scientology and the Aftermath. This is a scandal and a disgrace for Scientology.

There is yet another Church of Scientology scam to cover today. For over a decade Scientology leader David Miscavige has claimed that the Scientology Volunteer Ministers formed the “largest independent relief force on Earth.” This has always been a lie and will always be a lie. However, Scientology still makes this claim:

The Scientology Volunteer Ministers program (VMs) was established by Scientology founder, L. Ron Hubbard, in 1976. Some 100,000 VMs in 120 nations helped more than 1.6 million people in the last year alone, making the Scientology Volunteer Ministers the largest independent relief organization on Earth.

Mike Rinder challenged this claim in an excellent post on Scientology’s Volunteer Ministers at his blog. Mike added this photo of the Scientology’s empty “Hurricane Harvey Relief Forces Headquarters” here in Los Angeles to support his criticisms. We see only two very bored members of the “largest independent relief force on Earth” seated on folding chairs nonchalantly texting:


I would add this: At the present time the IAS claims there are 130 Scientology Volunteer Ministers in the areas decimated by Hurricane Harvey. This is what the IAS posted on its website as of today August 31, 2017:

How does the “largest independent relief organization on Earth” only manage to get 130 people to the scene of a widespread catastrophe? Particularly when the IAS — Scientology’s slush fund with an estimated cash pile in excess of $1.5 billion — has made an emergency grant:

As brought to my attention by Collette James on Twitter, Scientology’s Volunteer Ministers posted a misleading tweet. This tweet used a photo of the Louisiana Rescue Group that was shot at by looters. The tweet and photo could mislead the public into thinking that Scientology’s Volunteer Ministers were somehow involved in this particular operation:

So to recap:

1. The Scientology Volunteer Ministers are not, and never were, the “largest independent relief organization on Earth.” And yet Scientology continues to lie about it and raise money based upon this false claim.

2. Scientology’s IAS has hoarded an estimated ~$1.5 billion in cash and does not need donations. Just a fraction of the the interest generated by the IAS cash hoard would pay for all 130 Volunteer Ministers that are allegedly  on the ground in the areas affected by Hurricane Harvey.

3. Scientology has been caught lying on social media in its attacks on Leah Remini’s show. Therefore, how do we know that Scientology is not lying about the number of Volunteer Ministers in the hurricane-stricken areas? That is the problem with Scientology’s habitual lying: Nothing it says can be taken at face value.

Please sign my petition at demanding that the IRS open an investigation into Scientology’s tax exemption.

4. I have seen photos of fewer than twenty VM’s in areas affected by Hurricane Harvey. There may be more faces to count; I just haven’t seen the photos. The IAS main page shows two photos in which only two VM’s are seen. The bald-headed VM appears in both photos; we see his back toward us in the photo (left) and his face in the other photo (right):

5. Because Scientology’s IAS has zero financial transparency we don’t know the size of the IAS “emergency grant.” It could be a very small and insignificant grant. I say this because, as a rule, Scientology Volunteer Ministers are expected to pay their own expenses to travel to and from the scene of a disaster. The IAS should publicly disclose on the record how much Scientology is actually spending to help. Absent disclosure, all IAS claims are meaningless. The IAS could have donated a token sum of $1,000 for all we know.

6. Scientology Volunteer Ministers largely function to get PR photos and videos so that Scientology can raise more money as they are doing now with Hurricane Harvey. Scientology is infamous for its disaster capitalism and has used everything from 911 to Whitney Houston’s death to raise money. Scientology VM’s literally walked over the backs of the dead at the Virginia Tech massacre to pitch a tent and get in front of cameras. See Radar’s story: First Photos: Scientologists Invade Virginia Tech Campus.

7. Here is a Scientology camera crew filming a staged VM event in Haiti:

8. While the Scientologists working on the ground are to be saluted for helping, they also know that their work is being done for “Church PR.” They will also be promoting Scientology at the scene of the disaster while giving Scientology touch assists.

9. Noticeably absent from Hurricane Harvey relief efforts is Scientology leader David Miscavige. Although Miscavige boasts about the VM’s he has never, to the best of my knowledge, actually volunteered at any disaster. This is odd considering that no less an eminence than former President Jimmy Carter routinely rolls up his sleeves and helps to build homes for Habitat for Humanity.

The Tale of Two Dueling Petitions

The numbers on the Change.Org petitions as of August 28, 2017 as of 12:15 AM PST tell the story:

6054 vs. 5304 signatures

Our petition is only 751 signatures away from passing Scientology’s petition:

But wait a minute! Scientology claims millions of members! And the Scientology’s “Stop Leah” petition began one week before our petition and had a 5,000+ signature head start. Our team began only one week ago and we are now closing fast on Scientology. Imagine it: Our team will soon  beat a $3 billion dollar Cult that has movie stars and a private Mafia.

See Tampa Bay Times coverage of the Dueling Petitions

My goal is hundreds of thousands or a million signatures for the IRS to open an investigation in Scientology’s tax exemption. Please spread the word. I think that everyone from Atheists to Evangelicals can agree that the Scientology Cult must be stripped of its IRS tax exemption.

Underground Bunker commenter Harpoona Frittata offered a trenchant analysis. The first two paragraphs must surely burn deep into David Miscavige’s deviant psyche:

The Church of Scientology Doesn’t Like My IRS Petition

In a Tampa Bay Times story published today, staff writer Tracey McManus covered the details of two dueling petitions. The first petition is mine and calls for the IRS to open an investigation in Scientology’s tax exemption. I am asking people to please read, sign, and share my petition. The petition and details are here.


In the TBT article, Scientology spokesperson Karin Pouw attacked both myself and my petition. This attack occurred because I am going directly to the source of Scientology’s ability to ply its evil trade: Scientology’s ill-gotten 1993 IRS tax exemption.

If the Scientology Cult loses its tax exemption, then it is game over for this brutal, dishonest, and greedy business that masquerades as a religion. Scientology simply does not merit or deserve First Amendment religious protections.

The other petition was created by a young Scientologist; it calls for fascist censorship equivalent to book burning:

No one is stopping Scientology’s right of Free Speech and yet this Scientologist is calling for Leah Remini’s constitutional right of Free Speech to be revoked. This is typical Scientology hypocrisy. Scientology demands its rights and yet it insists that no one should ever have the right to criticize Scientology.

Scientology has published extensive and vicious “Fair Game” smear websites on Leah Remini, her guests, A&E, and companies that sponsor A&E’s programming. Scientology is using its Free Speech to engage in an unchecked frenzy of hysteria, hatred, lies, and paranoia. And yet Scientology wants the Free Speech of Leah Remini, her guests, and A&E taken away. This glaring double standard never occurs to Scientologists.

Scientology is even using fake bots paid for with tax exempt dollars to spam Twitter with hate tweets:

The time is now for the IRS to open an investigation into Scientology’s undeserved, unmerited, and ill-gotten tax exemption.

Petition: We Demand the IRS Commissioner Begin an Investigation into Scientology’s Tax Exempt Status

Shocking But True: There are only three people in the entire US Government who can call for an investigation into Scientology’s tax exemption. I outlined this in my previous detailed article on the IRS. The cut-to-the-chase version for non-wonks was published by Tony Ortega.

Bottom Line: In order to maximize our collective power, we need to petition the IRS Commissioner John Koskinen to open an investigation into Scientology’s tax exemption. Accordingly, I am asking everyone to please sign and share my Change.Org Petition: We Demand the IRS Commissioner Begin an Investigation into Scientology’s Tax Exempt Status. You do not need to be a US citizen to sign the petition.

Leah Remini and Mike Rinder are doing an incredible job and we need to support their work. This petition is all about a call to action whereby we demand the IRS do its job and open an investigation into Scientology’s tax exemption.

Click here to go to the petition.

IRS Commissioner Mr. John Koskinen has the legal and statutory authority to open an investigation into the Church of Scientology’s 501(c)3 tax exemption. We demand Commissioner Koskinen open an investigation for the following reasons:

1. Scientology’s lack of corporate governance as it represented to the IRS in its 1023 application for tax exemption. David Miscavige is the managing agent of Scientology and has pierced all corporate veils. Scientology is the alter ego of David Miscavige and he wields unchallenged and dictatorial control.

2. Scientology’s refusal to grant refunds or repayments to dissatisfied members as it represented to the IRS in its 1023 application for tax exemption.

3. Scientology use of tax-exempt dollars to engage in harassing former members, critics, and journalists. One example is the use of tax-exempt dollars to create slanderous hate websites and videos against former members, critics, and journalists who speak out and expose Scientology’s inhumane practices.

4. Scientology’s internal cover-ups of child sexual abuse and rape as described by the very victims of the sexual abuse and rape.

5. Scientology use of tax-exempt dollars to hire private investigators to spy on, stalk, and harass former members, critics, and journalists who speak out and expose Scientology’s inhumane practices. This is Scientology’s malicious policy of Fair Game and it is funded by tax-exempt dollars.

6. Scientology’s abuse of US religious worker visas to recruit non-US citizens to work in the Sea Org. Once in the US, these non-Americans have their passports confiscated and are forced to work 100 hour work weeks for wages far below the poverty level. Sometimes these workers receive no pay at all for weeks or months on end.

7. Scientology’s use of onerous contracts of adhesion to strip Scientologists of their legal and civil rights.

8. Scientology’s use of child labor.

9. Scientology’s predatory fundraising practices and use of commission salespeople to raise money.

10. Scientology’s use of a system of brutal and inhumane gulags known as the RPF (Rehabilitation Project Force). The RPF is a thought reform camp used to crush dissent. People in the RPF are often imprisoned for years and are stripped of their civil and legal rights.

11. The forced breaking up of families by Scientology’s inhumane practice of Disconnection.

Leah Remini calls for federal action: Here’s the frustrating reason the IRS may not answer


Note: This is a companion piece to the question and answer session Tony Ortega and I had at the Underground Bunker.


What would it take to get the IRS to commence an investigation into the revocation of the Church of Scientology’s 1993 tax exemption?

At the minimum, it would take an IRS Regional Commissioner to call for a revocation hearing.  Unfortunately, the position of Regional Commissioner was eliminated by Congress in the IRS Restructuring and Reform Act of 1998 (enacted July 22, 1998), an act implemented between 1999 and 2000.  During this implementation period, the existing Regional Commissioners retired or were transferred to other positions.


Because the IRS has no Regional Commissioners, the IRS is effectively barred from undertaking any civil audits of churches.

Why is this?

It is the result of a disastrous loophole unintentionally created by the US Congress. IRS Code (IRC) Section 7611 mandates that the IRS cannot initiate a civil audit of a church — or an organization claiming to be a church — without the express approval in writing of a Regional Commissioner.  However, when Congress passed the IRS Restructuring and Reform Act of 1998, it made no provision for a substitute church audit process under section 7611. This created a loophole big enough for any church to drive through.

How was such a mistake allowed to occur?

The IRS and its sprawling bureaucracy is a part of the US Department of the Treasury. The US Congress held hearings on the IRS in 1996 and 1997. As a result of these hearings, it was determined that Congress needed to restructure the IRS and update the ways in which the IRS operates. Hence,  the IRS Restructuring and Reform Act of 1998. For whatever reasons, the issue of church audits was either overlooked or was just not on the radar of the Congress or the US Department of the Treasury. Indeed, the IRS itself did not discover the problem until 2009.

Bottom Line: Because the issue is one of statutory language, it cannot be remedied by Treasury regulations or other non-statutory guidance. What is needed is for Congress to amend the IRS Restructuring and Reform Act of 1998 to address this loophole.

A few IRS audits of churches were started but were quickly closed when the IRS’ lack of authority to conduct such audits was challenged in court. A landmark example of such a challenge is the case United States of America vs. Living Word Christian Center (Civil No. 08-mc-37 ADM/JJK) This case was tried in the US District Court of Minnesota. In its ruling the Court specifically bound the IRS to the loophole in the IRS Restructuring and Reform Act of 1998. This is important and well worth reading to educate yourself:

In April 2007, the Internal Revenue Service (“IRS”) began investigating Living Word Christian Center (“LWCC”) after receiving reports that LWCC may be engaging in conduct, including improperly conferring economic benefits on its senior pastor Reverend James M. Hammond, which may jeopardize its tax-exempt status.

The IRS sent LWCC a notice signed by Marsha A. Ramirez, the Director of Exempt Organizations, Examination (“DEOE”), that it was opening a church tax inquiry. LWCC responded to the notice, and its response caused the IRS to open a church tax examination of LWCC’s records. Before that examination could take place, LWCC asserted that the IRS’s notice was defective because it was authorized by the DEOE who is not an appropriate high level Treasury official. The IRS then issued an administrative summons to LWCC asserting that it needed the information sought in the summons to determine whether LWCC’s tax-exempt status as a church is legitimate. When LWCC refused to comply with the summons, the IRS petitioned the Court for an order directing LWCC to comply in full. After a thorough examination of the issues and two rounds of briefing, Judge Keyes denied enforcement of the summons because the DEOE is not an appropriate high-level Treasury official to make the “reasonable belief” determination required before an examination of a church’s records can occur.

A. Standard of Review

In reviewing an R&R [Report and Recommendations], the district court “shall make a de novo determination of those portions of the report or specified proposed findings or recommendations to which objection is made.” 28 U.S.C. § 636(b)(1)(C); see also D. Minn. LR 72.2(b). A district judge “may accept, reject, or modify, in whole or in part, the findings or recommendations made by the magistrate judge.” Id. To obtain judicial enforcement of an administrative summons, the Government must establish a prima facie case by demonstrating that (1) the IRS investigation is being conducted pursuant to a legitimate purpose; (2) the inquiry may be relevant to that purpose; (3) the IRS or Commissioner does not currently possess the information sought; and (4) the administrative steps required by the Internal Revenue Code have been followed. See United States v. Powell,379 U.S. 48, 57-58 (1964). The Internal Revenue Code specifies a church tax inquiry may begin only after notice and if:

an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church . . . may not be exempt by reason of its status as a church, from tax . . . or . . . may be carrying on an unrelated trade or business . . . or otherwise engaged in activities subject to taxation under this title.

26 U.S.C. § 7611(a)(1), (2). An “appropriate high-level Treasury official” is defined as “the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.” 26 U.S.C. § 7611(h)(7). Upon the enactment of this statute and following a formal notice and comment period, the IRS determined that an appropriate high-level Treasury official was a “Regional Commissioner (or higher Treasury official).” Treas. Reg. § 301.7611-1T, Q&A (1).

The difficulty in applying the statute to this case was created by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, § 1001(a), 112 Stat. 685 (1998), which eliminated the position of Regional Commissioner. Congress did not amend the definition of “appropriate high-level Treasury official,” and the IRS has not, in the ensuing years, undertaken any rule-making procedures to amend its own definition. Instead, the IRS delegated authority to other IRS officials to assume the former responsibilities of the Regional Commissioners. See Delegation Order 193 (Rev. 6) (last revised November 8, 2000). In the instant case, the DEOE was the individual who made the reasonable belief determination required by 26 U.S.C. § 7611. See Internal Revenue Manual § (June 1, 2004).

Because the enforceability of the summons turns on the IRS’s interpretation that the DEOE is an appropriate high-level Treasury official, the Court must make a determination of the level of deference afforded to that interpretation. Judge Keyes determined that Skidmore deference applies, and the Government does not contend otherwise…

Judge Keyes ultimately found that the IRS’s interpretation was not persuasive and thus not entitled to deference. Instead, he found that an important constitutional interest underlies the requirements of a church tax inquiry—First Amendment protections against the Government’s possible intrusion into religious affairs. R&R at 25. Congress created § 7611 to balance the rights of legitimate churches with the need for the IRS to investigate and eliminate church tax avoidance schemes. Id. Judge Keyes found that given the balancing of the constitutionally protected rights, the person responsible for determining “reasonable belief” should have broad responsibility and experience and have a high-profile position that would make it likely she has a heightened understanding the political and policy interests at stake. Id. Prior to the 1998 reorganization, the designated person was the Regional Commissioner, an official only one management level removed from the Commissioner of the IRS. Id. at 28. Judge Keyes reasoned that the DEOE, on the other hand, is four management levels removed from the Commissioner of the IRS and therefore is not the “high-level Treasury official” envisioned by Congress to properly serve the balancing function. Id. at 29. The nearest equivalent to the Regional Commissioner under the current IRS organization is the Commissioner Tax Exempt and Government Entities (“TEGE”). Id. at 27.

Given the loophole, the IRS is virtually powerless to do anything about the Church of Scientology or any other church. The one caveat is that the only church audits not governed by Section 7611 are civil fraud and criminal cases. Thus, if evidence of civil fraud or criminal activity is discovered and exposed by a whistleblower, a Scientology Sea Org member, or a Scientology parishioner, the IRS can address these matters. So can the IRS Criminal Investigation Division, the FBI, the Department of Justice and other agencies.

Three  government officials who can call for an investigation into Scientology’s tax exemption are:

  • The Commissioner Tax Exempt and Government Entities Ms. Sunita Lough
  • IRS Commissioner Mr. John Koskinen
  • US Secretary of the Treasury Mr. Steven Mnuchin

Raising public awareness is necessary. The public should definitely contact these officials and demand that they open an investigation into the Church of Scientology’s 1993 tax exemption. And keep filing Form 13909 complaints against the Church of Scientology as a record against the day when the IRS opens, or is ordered to open, an investigation against Scientology. Easy and quick instructions on how to file a Form 13909.

Finally, one question lingers for the IRS. In its 1993 Closing Agreement with the Church of Scientology, the Final Draft of which was leaked by the Wall Street Journal in 1997, the IRS included this stipulation:


There are legitimate questions of fraud and misrepresentation of material fact by the Church in its 1991 1023 application for 501(c)3 tax exemption. Most notably, the Church represented that there was a system of corporate checks and balances in the Scientology when, as so many have alleged and shown, David Miscavige has collapsed these checks and balances and become the sole managing agent of Scientology and therefore pierced the corporate veils.


  1. United States of America vs. Living Word Christian Center (Civil No. 08-mc-37 ADM/JJK) — Memorandum Opinion and Order:
  2. United States of America vs. Living Word Christian Center (Civil No. 08-mc-37 ADM/JJK) — Report and Recommendation:

    The Scientology Horribleness Law: The longer Scientology has its tax exemption the more its horribleness increases:

Leah Remini and the Church of Scientology

TroublemakerThe Church of Scientology has gone on another of its rabid mad dog attacks. This time, the Church’s target is Leah Remini and ABC News.

In a series of letters, the Church has bitterly complained to ABC executives about the network’s coverage of actress and former Scientologist Leah Remini and her new book Troublemaker.

On its website, the Church reprinted nine letters it sent to ABC concerning Leah Remini and what it perceives to be ABC’s unfair treatment of Scientology. One problem with the Church of Scientology’s letters is that they are awash in vague generalities and unverifiable claims about the Church’s alleged expansion and its “social betterment” activities. None of its claims are proven by actual data.

Worse, and to the Church’s own damnation, Scientology uses these letters to make extremely vile personal attacks on Leah Remini. This is hardly surprising as the Church of Scientology has a history of making perverted and obscene attacks on women. For example, in the 1970’s Church of Scientology members scrawled Paulette Cooper’s name and private phone number with lurid messages on the walls of men’s public restrooms in New York. This filthy program of revenge against Cooper resulted in strange men calling her at all hours of the night and day seeking sex.

The Church humiliated Debbie Cook when she was still in the Church by making her stand in a trash can for eight hours with a sign around her neck that read “I am a Lesbo.” Water was repeatedly thrown on Cook during this ordeal. She was screamed at to publicly confess that she was a lesbian. Cook is not a lesbian and has been married for decades. Nevertheless, Church leader David Miscavige and his OSA hate machine have always been obsessed with making sleazy sexual slurs and attacks against people within and without the Church. When Cook described her humiliation in a public court hearing, David Miscavige quickly wrote a big check to settle with her in order to escape any further exposure of his depraved behavior.

The Church of Scientology is now viciously attacking Leah Remini in an attempt to demonize her. Leah’s “crime” was the same as that of the heroic Paulette Cooper: Leah dared to write a brave book exposing the Church of Scientology.

What I found to be particularly hypocritical about the Church’s attacks on Leah Remini was its characterization of her as a “no case gain.” This is one of the worst things a Scientologist can be called. This aspersion by the Church begs the question: If Leah spent 30 years in Scientology only to be a “no case gain” then what does this say about Scientology’s oft-repeated claim that “the Tech works.” Apparently, the Tech is not that good if a person can pay hundreds of thousands of dollars for auditing and donate millions to the IAS only to be a no case gain.

Scientology can’t have it both ways: If the Tech works and Flag can crack any case, then Leah should have gotten case gain in thirty years. Otherwise, the Tech does not not work and David Miscavige and the Church of Scientology are lying about the efficacy of the Tech.

Moreover, if Leah Remini is a “no case gain” then the Church of Scientology should give her back every penny she ever donated to the Church just to prove its point that it does not need her or her money. But instead of having integrity and the decency to return her money, the Church has kept Leah’s millions of dollars in IAS donations and is now attacking her on a personal level. This vindictive, greedy, and petty behavior by Church leader David Miscavige is so very typical of Scientology. This behavior also goes to proving the argument that Scientology is a sleazy dirtbag cult that rips people off and gives nothing in return

As L. Ron Hubbard wrote:

“First consider a group which takes in money but does not deliver anything in exchange. This is called rip-off. It is the ‘exchange’ condition of robbers, tax men, governments and other criminal elements.” – L. Ron Hubbard, HCO PL 10 Sep 82 – Exchange, Org Income and Staff Pay.

On a related note, we recently completed an article here at the Scientology Money Project for Scientologists who are seeking repayments of monies on account with the Church.

Despite its letter writing and unwarranted personal attacks on Leah Remini, the  Church of Scientology strategically fails to address the actual and glaring reasons for the mounting criticism and odium it incurs daily within Western Culture:

  • Disconnection
  • Breaking Up families by Disconnection
  • Fair game, stalking, and spying on former members and critics
  • The daily and weekly financial rape of its parishioners by nonstop fundraising
  • The brutality of the RPF
  • The lies and brutality of David Miscavige; how was this man allowed to become an unchallenged Dictator in a Church that told the IRS it had a system of internal checks and balances? Did the Church lie to the IRS in its bid for tax exemption? It certainly appears that way.
  • The Church’s refusal to make public all of the details of its secret agreement with the IRS
  • The system of vicious contracts it uses to strip its members of their civil and legal rights
  • The continual lies its spouts in its PR releases; why does the Church lie even when it does not need to lie?

If the Church of Scientology is truly committed to setting the record straight with ABC and Western Culture altogether, it needs address the real issues. The Church further needs to publish real numbers. Specifically, the Church needs to publish these actual numbers:

  1. Current and active IAS membership numbers
  2. Number of current Scientologists active on OT VII
  3. Number of active Scientologists by country
  4. Number of Sea Org members and their average weekly stipend for 2005-2015.
  5. Liquid cash balances in all accounts: CSI, IAS, CSRT, etc.
  6. 2014 Balance sheets for CSI, Flag, AOLA, and all other major Orgs.
  7. Actual numbers of new public members who have joined the Church in 2010-2014.
  8. Membership loss and retention numbers since 2005.
  9. Verifiable evidence to support its claims that Scientology has grown more in the past ten years than in the previous 50 years. What does this claim even mean? Is Scientology referring to real estate or members? The meaningful growth would be members and not buildings. I say this because any group with money can buy buildings. Scientology’s growing real estate portfolio does not mean that Scientology is growing; it simply means the Church has assets to purchase financially nonperforming real estate sufficient to satisfy the IRS requirement to spend money in the public benefit, in this case the purchase of buildings to use as Orgs.
  10. Monies spent by the Church and the IAS on lawyers since 2005.
  11. Refunds and repayments given since 2005.
  12. Number of WDAH every year since 2005.
  13. Number of auditors made since 2005.
  14. Number of people declared SP’s since 2005.
  15. Number of Sea Org members blown or routed out since 2005 versus the number of new Sea Org members since 2005.

These numbers need to be audited and validated by an independent third party hired by the Church. Having published Scientology’s 990-T’s, I am interested in the real data. I would like to see and inspect the numbers.

In my view, absent actual evidence the Church of Scientology is essentially publishing meaningless propaganda and self-indicting vitriol that serves to prove the viciousness of the Church of Scientology. The Church is doing this to itself; it sewed the wind and is now reaping the whirlwind.

Until Scientology publishes its real numbers and honestly addresses the intrinsic and systemic problems its own internal polices continually create, the Church will continue on its present trajectory of self-destruction. I have always written that Scientology is inherently self-destructive. From my perspective what is certain is this: The Church of Scientology is being broken upon the wheel of history and is doing everything it can to hasten its own destruction.

Church of Scientology ~~ The Scandal of IRS Tax Exemption

Jeffrey Augustine explains why the Church of Scientology’s 1993 tax exemption was not an exceptional event as the Church makes it out to be. Essentially, tax exempt status is not a “Seal of Approval” by the US Government. Tax exempt status simply means a group has met certain criteria to qualify for exemption.

Tax exemption merely and only proves that the Church of Scientology is tax exempt; it is not in any way a government approval or endorsement of Scientology.

IRS 501(c)3 guidelines: