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Recognition of Scientology and the Church of Scientology varies from country to country with respect to state recognition for religious status, charitable status, or tax exempt status. Decisions are contingent upon the legal constructs of each individual country, and results are not uniform worldwide. For example, the absence of a clear definition for 'religion' or 'religious worship' has resulted in unresolved and uncertain status for Scientology in some countries.[1][2]
Some local branches of Scientology do not meet the legal prerequisites for recognition as a religion-supporting organization in certain countries, and still other countries regard Scientology as a dangerous cult. Such countries may treat Scientology as a commercial enterprise or even forbid its practice.[3]
In 1993, the Church of Scientology was granted tax exempt status in the United States, its home country. Though it has received religious recognition in some countries, in other countries it operates either as a non-profit or for-profit non-religious organization. The Church of Scientology frequently pursues litigation to obtain state recognition for religious status.
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