A common criticism of Scientology is that it looks like and is run like a business, not like a church. If the Church of Scientology is a for-profit business rather than a non-profit religious organization, then it can and should be treated differently. For-profit businesses cannot be exempt from taxes but must be more closely regulated for the public good. The Church of Scientology naturally wants to be treated like a church and religious organization, not a business. Are they justified?
Adherents of all religions are expected to donate money to their churches, but in Scientology those "donations" are highly structured and pre-determined: advancement in Scientology requires paying fees for books and "auditing" classes. Does that sound like a church or a pricing schedule for a business? Estimates run around $300,000 if someone wants to proceed through all the available courses and purge all their "thetans."
Unlike other religions, though, all this training and auditing can be written off on taxes - no one else in any other religion can write off their religious education classes. This special, even unique, privileging of the Church of Scientology has been challenged in the courts and the case is proceeding. The situation is unjustified because there is on reason why Scientologists and Scientologists alone should be allowed to writing their religious education off on their taxes. It shouldn't even be limited to just religious believers - atheists should be allowed the same exemptions for classes on science, philosophy, etc.
In America, Scientology is generally treated as a religion, but other nations aren't nearly so generous. Scientology's status as a religion has been repeatedly challenged and, in some places, it's officially a business rather than a religion. The question, obviously, is what makes something a "religion" in the first place. Scientology can at least qualify as an organized way of living or philosophy, but it fails to meet many of the standard characteristics often used to classify religions. At the very least, then, Scientology's status as a religion is weak.
