| How to File an IRS 501(c)(3) Complaint The organization known as Scientology has gone too far. Section 501(c)(3) of US Code Title 26, which governs tax-exempt organizations, reads: (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. (The otherwise provided clause does not apply, as the Co$, being a church, is a disqualified entity as described in subsection (h).) The Co$ through inciting its members to donate time and means to support hateful and malicious acts, and in-kind campaign contributions to groups that supports political candidates, has now made a substantial part of its activities attempting to influence legislation. Also, a large ... |
