
Scientology, as a religion (NRM[1]), constitutes a body of beliefs and related practices initially created by American science fiction author L. Ron Hubbard. The beginning of Scientology can be traced back to the phenomenal success of L. Ron Hubbard's book Dianetics. The practice of Dianetics (the precursor of Scientology) as described in the L. Ron's book, came under attack for making claims of medical cures without its claims being established scientifically. Rather than conducting any scientific studies to prove its efficacy, L. Ron decided to reintroduce Dianetics practices under the protective umbrella of religion. A religion can be just about anything that a person or group claims it to be as long as the practices do not violate established law. In the beginning Scientology sold courses and auditing services according to a price schedule and they did not enjoy tax-exempt status. Later the Church of Scientology was careful to ordain ministers, hold church services and define all fees for training and auditing as voluntary donations. And then they took the IRS to court to demand recognition of their tax-exempt status.
[1] NRM: New Religious Movement is a neutral term that is suggested as a replacement for the word "cult" because it is an emotionally charged word that has negative connotations. What constitutes a religion or a cult is debatable. Critics of the Church of Scientology (COS) call it a cult. Scientologists dislike the term cult if it is used to characterize Scientology. Whether a person considers the Church of Scientology a religious cult or not largely depends on the person’s relationship to, or experience with, the group. This is a topic for another blog. Selling Scientology
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