Welcome to the Internal Revenue Service Guide to Scientology. This site is not affiliated with the U.S. Government or the Internal Revenue Service. It is intended to provide public access to information submitted by Scientology organizations to the IRS.
In 1993 the IRS and Scientology signed a closing agreement, which settled a long-running dispute over the tax exempt status of Scientology organizations. Scientology and all its subsidiary organizations were certified as tax-exempt under section 501(c)(3) of the tax code. Most tax-exempt organizations are required to file a form 990 every year, which details the financial health of the organization, what revenue was collected, what payments were made in support of their exempt status, the names of the officers of the organization along with their compensation.
Under IRS rules, religious organizations and organizations that receive less than $25,000 per year are not required to file a form 990, and many Scientology organizations have used one of these exemptions. But many others have filed form 990, and a great deal of information is available about them. In general, orgs, missions and management organizations do not file, but social reform groups and schools do file a form 990.
Regardless of their filing status, this site contains information about all Scientology organizations that have applied for tax-exempt status. Information has been collected from GuideStar, a non-profit organization that collects and makes public information about non-profit and tax-exempt organizations. Guidestar’s archive of filings is available in PDF (Portable Document Format). If you do not have Acrobat Reader available for viewing these filings, it is available for a variety of operating systems.
This site attempts to provide accurate information about Scientology organizations. However, listings will not necessarily reflect any recent relocations. Some organizations listed may be inactive or run out of a private home.