
Scientology's story
1989-1993: the courts and the IRS
The US Supreme Court ruled in 1989 that auditing payments are not deductible gifts. In 1993 the IRS recognised Scientology churches as tax-exempt.
What happened
In Hernandez v. Commissioner (1989) the Supreme Court held that payments for auditing and training were a quid pro quo exchange for services, not charitable contributions. In October 1993, after years of conflict, the IRS recognised the Church of Scientology and related entities as tax-exempt religious organisations.
A Bible lens
Legal recognition settles a tax question, not a truth question. Jesus told people to give Caesar what is Caesar's, and God what is God's.
17Jesus answered them, “Give to Caesar the things that are Caesar’s, and to God the things that are God’s.” They marveled greatly at him.
Mark 12:17 (WEB) · context
20But Peter said to him, “May your silver perish with you, because you thought you could obtain the gift of God with money!
Acts 8:20 (WEB) · context
Sources
- Hernandez v. Commissioner, 490 U.S. 680 (1989).
- IRS recognition of Scientology entities as tax-exempt (October 1993), as reported by the Church and the press.