Research: Church of Scientology vs. IRS

This webpage is a collection of information and links related to the research subject of IRS (USA Internal Revenue Service) and the Church of Scientology.

"The 'establishment of religion' clause of the First Amendment means at least this: Neither a state nor the federal government can pass laws which aid one religion, aid all religions, or prefer one religion over another." Justice Hugo Black, United States Supreme Court

The Closing Agreement between IRS and Church of Scientology

  • PDF version of the Closing Agreement
  • Unofficially Leaked Church of Scientology & IRS Closing Agreement (external website)
  • Closing Agreement on Final Determination Covering Specific Matters (external website)
  • Church Fact Sheet required by paragraph 5 of the Settlement Agreement [Exhibit IV-5]

  • U.S. 9th Circuit Court of Appeals Decision: CHURCH OF SCIENTOLOGY v. I.R.S., April 16, 1993
  • IRS-Scientology Pact Prompts Withdrawal Of 45 FOIA Lawsuits | Privacy Times 26 Oct 1993
  • The Shadowy Story Behind Scientology's Tax-Exempt Status | N.Y. Times 9 March 1997
  • Scientology Denies an Account of an Impromptu IRS Meeting | N.Y. Times 19 Mar 1997
  • Scientology issues an untruthful statement on its tax exemption - 19 March 1997, Scientology's press release and related analysis by Chris Owen
  • Scientologists and IRS settled for $12.5 million | THE WALL STREET JOURNAL 30 Dec 1997, The unofficial draft copy of closing agreement leaked to the press
  • IRS Press Release IR-97-50 re: finalized settlement agreement 31 Dec 1997, in response to the closing agreement being leaked

  • Scientology’s Tax Exemption Should be Rescinded | Jeff Jacobsen analysis July 19, 2001 (XenuTV mirror here)
  • The Tax Man Cometh - in depth research summary on taxation issues from independent scientologists Feb 2011
  • The Case for Inurement Against the Church of Scientology | Scott Pilutik analysis March 20, 2011

    1997 Public Research Foundation Reports

    A series of public-domain investigative reports on ties between the United States government and Scientology.

  • INTRODUCTION
  • HIDDEN TIES BETWEEN IRS AND SCIENTOLOGY REVEALED
  • STAFF AND MINISTERS USED TO ENFORCE IRS COMPLIANCE
  • SCIENTOLOGY SECRETS REVEALED: THE ‘TAX COMPLIANCE MANUAL’ – Part One
  • SCIENTOLOGY SECRETS REVEALED: THE ‘TAX COMPLIANCE MANUAL’ – Part Two

    Scientology promotional material & policy documents on tax deductions

  • Brochure: Updated information on taxes and your donations, 1998/1999, by Church of Scientology
  • Brochure: Updated information on taxes and your donations, 1999/2000, by Church of Scientology
  • Brochure: Updated information on taxes and your donations, 2006/2007, by Church of Scientology
  • Brochure: Updated information on taxes and your donations, 2008/2009, by Church of Scientology

  • Scientology briefing to salesreps: Tax Deductibility and Getting Your Public up The Bridge (2001)
  • Scientology Policy Directive 3 July 1994 Issue II: Tax Rudiments Policy 11, Compliance with Tax Regulations, Commingling of Org and Personal Funds (1994)

  • Scientology promotes using IRS tax deductions (2008-2009), various postcards, letters, brochures and other promotional material
  • Scientology Fixed Donation Rates & Fee Schedules Collection (on Scribd)

    IRS FOIA requests (Freedom of Information Act)

  • Tax Analysts vs. Internal Revenue Services Civil Complaint 6-29-1995, United States District Court for the District of Columbia
  • Tax Analysts vs. Internal Revenue Services 7-8-1997, U.S. DC Circuit Court of Appeals

  • FOIA request to IRS re Scientology 8-2-2001, by Kieth Henson
  • FOIA request to IRS re Scientology 9-7-2001, by Frederic Rice
  • Barbara Fawcett Letterese vs. Internal Revenue Services Civil Complaint 1-25-2010, United States District Court for the Southern District of Florida

  • FOIA request to IRS re Scientology 2-17-2011, filed by Barbara Graham on behalf of Anonymous in response to Senator Grassley's 2010 Review (see below)
  • FOIA request to IRS re Scientology cover letter (1 of 2) 2-19-2011, forwarded to select media outlets
  • FOIA request to IRS re Scientology cover letter (2 of 2) 2-19-2011, forwarded to the offices of Senator Chuck Grassley
  • Operation Sunshine Week Flyer March 2011, on scribd
  • IRS Initial Reply re FOIA request for Scientology Closing Agreement 03-21-2011, HQ Disclosure Office Lanham, MD case number 50-2011-00746
  • IRS Final Reply re FOIA request for Scientology Closing Agreement 03-30-2011, HQ Disclosure Office Lanham, MD case number 50-2011-00746

    Senator Grassley Investigative Review of Tax Issues Raised by Media-based Ministries 2010

  • US Senate Committee on Finance Newsroom: Senator Grassley Releases Review of Tax Issues Raised by Media-based Ministries
  • Commission on Accountability and Policy for Religious Organizations | ECFA Response to Grassley's Review Jan 2011
  • Grassley Investigation of TV Preachers Veers Off Course | Americans United Response to Grassley's Review Jan 2011
  • Tax-Exempt Ministries Avoid New Regulation | Media Response to Grassley's Actions Jan 2011
  • Grassley Withers Under Religious Right Heat | Americans United Featured Analysis of Grassley's Actions Feb 2011

    Church of Scientology History of U.S. Political Influence

  • The Church of Scientology's friends in Washington - War Room - Salon.com Feb 2011
  • Clearwatergate: US politics and Scientology
  • Pro-Scientology Politicians in the US (as of Summer 2010)

  • U.S. Congress support for Scientology in France - May 2009, re: MIVILUDES agency classification of the Church of Scientology as a cult
  • Florida Politicians, Government Officials, and Scientology (as of Fall 2003)
  • U.S. Senator Diane Feinstein letter to Ida Campburn Re: Scientology Tax Exemptions June 2002
  • US government and cults - Le Monde Diplomatique, May 2001
  • The French And German Versus American Debate Over 'New Religions', Scientology, And Human Rights - Marburg Journal of Religion, Jan 2001

  • USA does battle for sects, Scientologists and the Jehova's Witnesses - Die Presse, Austria Oct 2000
  • Scientology's influence grows in Washington - St. Petersburg Times, March 1998
  • U.S. House Resolution 22 on German Discrimination Against Scientology - Helsinki Committee, February 1997
  • History of The Helsinki Committee, and the story of early cult apologist politicians

    Links

  • Tax The Cult of Scientology
  • Americans United for Separation of Church and State - STOP Scientology Campaign
  • Scientology vs the IRS | Historical record
  • Scientology vs the IRS | Legal archive

  • IRS.gov - Charities Search | List of organizations eligible to receive tax-deductible charitable contributions
  • IRS.gov - Exemption Requirements - Section 501(c)(3) Organizations
  • VIDEO: How To File An IRS 501(c)(3) Complaint

    Report suspected tax fraud activity to the IRS

    The website ExposeScientology.com is a collection of information and links related to research into the Church of Scientology. This website has no connection whatsoever with the Church of Scientology or any of its affiliates or subsidiaries. This website is published for educational purposes and journalistic interests.

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