The Church of Scientology pursues an extensive public relations campaign for the recognition of Scientology as a bona fide religion and cites numerous scholarly sources supporting its position.^[1] Different countries have taken markedly different approaches to Scientology. The Church of Scientology is considered a tax-exempt nonprofit organization in its home country, the United States of America,^[2] and has received various forms of recognition in Taiwan,^[3] Tanzania,^[4] Zimbabwe,^[4] South Africa,^[5] Australia,^[2], Sweden^[6], New Zealand,^[7] and thus enjoys and regularly cites the constitutional protections afforded in these nations to religious practice. Some countries, mostly in Europe, have regarded Scientology as a potentially dangerous cult, or at least have not considered local branches of the Church of Scientology to meet the legal criteria for being considered religion-supporting organizations.^[8]

Australia

In 1982, there was a similar ruling by the High Court of Australia, in Church of the New Faith v. Commissioner Of Pay-roll Tax. The court ruled that the government of Victoria could not deny the Church the right to operate in Victoria under the legal status of "religion." All three judges in the case found that the Church of the New Faith (Church of Scientology) was a religion. One judge said:

It follows that, whatever be the intentions of Mr. Hubbard and whatever be the motivation of the [Church of Scientology], the state of the evidence in this case requires a finding that the general group of adherents have a religion. The question whether their beliefs, practices and observances are a religion must, in the state of that evidence, be answered affirmatively. That answer, according to the conventional basis adopted by the parties in fighting the case, must lead to a judgment for the [Church of Scientology].

A second judge said,

Conclusion. The applicant has easily discharged the onus of showing that it is religious. The conclusion that it is a religious institution entitled to the tax exemption is irresistible." The third of the three judges concluded, "The conclusion to which we have ultimately come is that Scientology is, for relevant purposes, a religion. With due respect to Crockett J. and the members of the Full Supreme Court who reached a contrary conclusion, it seems to us that there are elements and characteristics of Scientology in Australia, as disclosed by the evidence, which cannot be denied.^[9]

Austria

Austria does not consider Scientology as a religion. A religious group that seeks to obtain this status in Austria is subject to a six-month waiting period from the time of application to the Ministry of Education and Culture. In May 2006, Scientology applied for this status as a religious confessional community but later withdrew their applications.^[10]

Belgium

In Belgium, only six religions are permitted to be officially recognized by the Government: Roman Catholicism, Protestantism, Anglicanism, the Orthodox Church, Judaism and Islam. ^[11] Scientology has been refused in its appeals as a candidate for the status of recognized religion.^[12]

On September 4, 2007, the European press reported that a Belgian federal court had indicted 12 physical persons associated with Scientology and two moral entities -- the Belgian Church of Scientology and Scientology's Office of Human Rights -- on counts of extortion, fraud, organized crime, obstruction of medical practice, illegal medical practice, invasion of privacy, conspiracy and commercial infractions like abusive contractual clauses. ^[13] Template:Fr icon

The Church of Scientology has accused the prosecutor of "using the media, trying to damage the reputation of the Church of Scientology and not being able to put a case in court" for the last decade. It added that the prosecutor's recommendations suggested Scientology was guilty even before a court could hear the charges, making it "difficult for the Church of Scientology to recover and properly defend (itself) before the court." ^[14]

Canada

In Canada, the Church of Scientology is considered a religious non-profit organization; its application for charity status was rejected in 1999.^{[citation needed]} In 1992, Scientology became the only religious organization convicted in criminal court on two counts of breach of the public trust (for an organized conspiracy to infiltrate government offices) following a trial by jury.^[15]

Germany

In Germany Scientologists are free to practice. The German administrative courts and appeals courts have consistently held that the Scientology is to be afforded protection under the German Constitution.^[2] But the church is considered a commercial business association and with no tax exemption. Scientology's attempts to be recognized as a church by courts have been without success. ^[16][17][18]. Scientology is currently being monitored by some German intelligence agencies for perceived anti-constitutional ideology. ^[19] In the city of Hamburg, the Scientology Task Force for the Hamburg Interior Authority also monitors the group.

The US State Department's has repeatedly claimed that Germany's actions constitute government and societal discrimination against minority religious groups and Scientology. ^[20][21]

On June 2000, the U.S. House of Representatives held hearings concerning Germany's actions towards American Products based on religion and Scientology.^[22][23] Most notable was Germany's boycott of Windows 2000 because a defrag program used by Windows was developed by an American company whose CEO is a Scientologist.^[24]

On Nov 1999, a German official was arrested in Switzerland and given a 30 day suspended jail sentence for spying on Scientology. The German government apologized to Switzerland for the incident.^[25]

On Dec 2001, Administrative Court in Berlin ruled against the Berlin Office for the Protection of the Constitution and ordered it to stop the recruitment and deployment of staff and members of the Church of Scientology Berlin as paid informants. The court ruled that the use of informants was disproportionate. ^[26]

Germany's handling of Scientology has also been called into question before open hearings of the United Nations Human Rights Committee. The hearings ended up without any consequences or criticism from the Comittee regarding Germany's handling of Scientology. ^[27]

In March 2007, it was reported that Scientology had opened a new headquarters in Berlin, and that German authorities were responding by increasing their efforts to monitor Scientology.^[28]

Greece

In the case "Attiki Prefecture vs KEPHE," the practice of Scientology was ordered ended in Greece.^[29] An appeal to the Athenian Court of Appeals ended with a reaffirmation of the verdict.^[30] The verdict was originally issued on December 20, 1995, but was not immediately put into effect. The appeals process came to its conclusion in 2002, when KEPHE ended its appeals.

Ireland

In Ireland, Scientology maintains a mission in Dublin.^[31] The Church of Scientology Mission of Dublin Ltd. is not listed with Ireland's Office of the Revenue Commissioners as an authorised charity for donation tax relief.^[32]

Italy

Although most Italian courts did give recognition to Scientology as a religion, including Rome and Turin, the court of Appeals Court of Milan did not do so during the 20-year-long criminal trial of various Scientologists.^[33] The Appeals Court of Milan twice did not consider the religious recognition of Scientology in Italy in its decisions, however its decisions were annulled on two occasions by the Supreme Court.^[34] The Italian Supreme Court gave exact guidelines to the Appeals Court of Milan to follow.^[35] Following these guidelines the Appeals Court of Milan concluded:

This Judge – along with the Supreme Court – acknowledges the fact that the evidence collected does not lead to the exclusion of the denominational character of Scientology that is supported by its by-laws and public recognition.^[35]

A criminal association amongst the present defendant does not exist^[35]

With that, the Appeals Court of Milan exonerated the defendants of all charges. ^[35]

In March 2000, the Italian Supreme Court upheld Scientology's religious status in Italy while reaffirming that Narconon is a non-tax-exempt for-profit business.^[36]

Russia

The Church has been subjected to considerable pressure from the state in Russia.^[37] On April 2007, the European Court of Human Rights ruled against Russia for repeatedly refusing to consider recognise Moscow's Church of Scientology application for the status of legally valid religious association. The Court of Human Rights found that the reasons given to deny re-registration of the church by the justice department and endorsed by the Moscow courts had had no legal basis.^[38][39] In July 2007, the St. Petersburg City Court ordered that the city's Scientology center be closed for violating its charter by engaging in unlicensed healthcare services.^[40]

Spain

In Spain, the Church of Scientology has been refused registration as a religious entity, however authorities declared that the government would not interfere in any way with the activities of the Church of Scientology.^[41]

South Africa

On 1975, Scientology was recognized as a non-profit organization in South Africa despite formal government Commission of Inquiry that recommended otherwise.^[42] On April 2000, Scientology ministers were granted the right to perform marriages thus recognizing Scientology as a religion.^[5]

United Kingdom

The Church's application for charity status in England and Wales was rejected in 1999.^[43] In 2001, the Church of Scientology was exempted from value added tax on the basis that it is a religious organization.^[2] Also in 2001, Church employees who are also part of its religious order were declared not subject to the ordinary wage laws.^[2] The Royal Navy recognized Scientology as one of the religions that sailors must be allowed to practice.^[2] The UK government has heavily criticized the Church in the past as documented in 1971 in the Foster Report but places no restrictions upon its activities.

In England, in a court case in 1984, it was held by Mr. Justice Latey in the High Court that "Scientology is both immoral and socially obnoxious. Mr. Kennedy did not exaggerate when he termed it 'pernicious'. In my judgement it is corrupt, sinister and dangerous. It is corrupt because it is based on lies and deceit and has as its real objective money and power for Mr. Hubbard, his wife and those close to him at the top. It is sinister because it indulges in infamous practices both to its adherents who do not toe the line unquestioningly and to those outside who criticise or oppose it. It is dangerous because it is out to capture people, especially children and impressionable young people, and indoctrinate and brainwash them so that they become the unquestioning captives and tools of the cult, withdrawn from ordinary thought, living and relationships with others." RE B AND G (MINORS) (CUSTODY)[1985] FLR 134. The case was upheld on appeal to the Court of Appeal.

United States of America

In the United States, Scientologists claim that the Internal Revenue Service (IRS) tax exemption granted to the Scientology related businesses under IRS Tax Code section 501(c)(3) after extended litigation gives their religion a U.S. government stamp of authenticity.^[44][45]

Scientology's tax-exempt status was lost in a 1967 IRS audit. As part of the effort to regain tax exemption during the late 1970s, Scientologists infiltrated the IRS and stole confidential documents in what was termed Operation Snow White. Eleven high-ranking Scientologists, including Hubbard's wife Mary Sue Hubbard, served time in federal prison for acts surrounding this operation. This was followed by internal restructuring worldwide to prevent the reccurence of such acts^[46].

In the early 1990s, church leaders David Miscavige and Mark Rathbun visited with the IRS in Washington, DC to negotiate a settlement in an effort to gain tax-exempt status. On August 24, 1992, Scientology's Church of Spiritual Technology (CST) traded to the federal government a vault built at Trementina Base. Though CST had paid over $250,000 for the property in 1986 and had invested millions in development of the property according to the Federal Register record,^{[citation needed]} CST traded it to the government, vault included, for a similar parcel of land in the same New Mexico county valued at only $28,000.

On October 1, 1993 the IRS formally announced that the Church of Scientology and its corporate entities had been granted tax exemption again. The settlement document was sealed by the IRS, but it was leaked to, and subsequently published by the New York Times. The New York Times also stated in a March 9, 1997 article that, in its efforts to obtain tax-exempt status, Scientologists paid private investigators to obtain compromising material on the IRS commissioner.^[47]

As Scientology courses are tax-deductible, some people have wondered why religious courses for other religions are not allowed the same deduction. In the case of MICHAEL SKLAR; MARLA SKLAR v. COMMISSIONER OF INTERNAL No. 00-70753, the Sklars argued they should be allowed a tax-deduction for their payments for courses their son took at a Jewish school. On January 29 2002 the United States Court of Appeals for the Ninth Circuit upheld the IRS's opposition. Judge Silverman concurred, saying:

An IRS closing agreement cannot overrule Congress and the Supreme Court. If the IRS does, in fact, give preferential treatment to members of the Church of Scientology—allowing them a special right to claim deductions that are contrary to law and rightly disallowed to everybody else—then the proper course of action is a lawsuit to put a stop to that policy."^[48]

See also

• Scientology
• Scientology and other religions

References