Auditing Scientology: Reexamining the Church's 501(c)(3) Tax Exemption Eligibility

This article reevaluates the eligibility of the Church of Scientology for tax-exempt status under federal law. This article examines the legal standards governing religious organizations’ qualification for 501(c)(3) exemptions. This article analyzes whether certain practices and organizational structures align with requirements of charitable purpose and public benefit. This article also considers the challenges the Internal Revenue Service faces when scrutinizing religious entities due to constitutional constraints. This article concludes by questioning whether current oversight adequately ensures compliance with tax exemption standards.