The decision by the Charity Commission in the UK.
http://www.charity-commission.gov.uk/Library/registration/pdfs/cosdecsum.pdf
The decision by the Charity Commission in the UK.
A few qoutes:
"The Commissioners having considered the full legal and factual case put to them by CoS,and having reviewed the relevant law, taking into account the principles embodied in ECHR where appropriate, decided that CoS was not established for charitable purposes or for the public benefit and was therefore not registrable as a charity under section 3(2) of the Charities Act 1993."
"The Commissioners having
considered the activities of auditing and training, which Scientology regards as its
worship, concluded that auditing is more akin to therapy or counselling and training
more akin to study and that both auditing and training are not in their essence
exhibitions of reverence paid to a supreme being and such Scientology practices are
not worship for the purposes of charity law."
"The Commissioners decided that in the case of CoS, the relative newness of
Scientology and the judicial and public concerns which had been expressed about its
beliefs and practices, led them to conclude that it should not be entitled to the
presumption of public benefit. Accordingly, it was for CoS to demonstrate that it was
established for the public benefit."
"After reviewing the practices of auditing and training, considered by CoS to be the
central features of the practice of Scientology, the Commissioners considered that
these are in fact conducted in private and not in public and that in their very nature are
private rather than public activities such that no legally recognised benefit could be
said to be conferred on the public. It could not be concluded that the benefits of the
practice of Scientology extended beyond the participants. Accordingly public benefit
was not established."