Challenge To Clergy Tax Break Gets Green Light -- Next Stop, Scientology? - 2012-08-30
Scientologists are allowed to deduct the amounts that they pay for "auditing sessions" under a closing agreement that was entered into with the IRS in 1993 – after the IRS had won a case to deny the deductions as quid pro quo in the Supreme Court. Michael Sklar thought the principles of that agreement should allow him to deduct at least some of the payments made for his children to attend religious schools. The Ninth Circuit ruled that Sklar's tuition payments were not that similar to Scientology auditing charges, but went on to observe:
we would not hold that the unlawful policy set forth in the closing agreement must be extended to all religious organizations.