Blog: Scientology: Live by Tax Exemption, Die by Tax Exemption - 2015-05-10
The Church of Scientology argues that its IRS 501(c)(3) tax exempt status is proof that Scientology is a religion.
Based upon this logic, then, when the Church loses its tax exemption it will cease to be a religion.
Live by tax exemption, die by tax exemption. In other words, Scientology is a religion only in legal terms and not due to any earned and accumulated virtue or goodness.