Blog: The Church of Scientology and Tax Exemption - Part I - 2014-12-01

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F0.png The Church of Scientology and Tax Exemption - Part I December 1, 2014, Jeffrey Augustine, Scientology Money Project

Mark "Marty" Rathbun is the only former Scientology executive involved in the Church of Scientology's 1993 tax exemption process who has publicly written about behind the scene details. These details are contained in Rathbun's excellent third book Memoirs of a Scientology Warrior. In this work, Rathbun recounts the extensive and lengthy examination process conducted by the IRS. This book provides an excellent overview of Scientology's legal battles in the 1980's and 1990's and is on my recommended reading list for any serious Scientology watcher.

The IRS examination process ended with the IRS granting the Church of Scientology International (CSI) and its related entities 501(c)3 tax exemption in a secret closing agreement that shocked many people. Until and unless both the Church of Scientology and the IRS agree to make public the details, Rathbun's account — and it accords with what is available in the public record to date — remains the authoritative account. I will quote from portions of Rathbun's account in this series.

The Benefits of Tax Exemption for the Church of Scientology