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This article is from the Scientology and Dianetics FAQ, by scninfo@pcnet.com (Scientology Information Server) with numerous contributions by others.

3.6 Is the Church of Scientology recognized as a non-profit charitable organization by the IRS?

Yes, after an exhaustive study by the IRS into the Church of Scientology,
in an October 1993 decision by the IRS, the Church of Scientology
and its many social reform and improvement programs were recognized
as non-profit charitable organizations, with full tax exempt status in the
United States. Any donations (excluding books and materials) made to the
Church of Scientology or its social reform and improvement organizations,
are tax deductible in the USA.

 

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