![]() ![]() ![]() ![]() ![]() In the first place it is possible to observe that Scientologists themselves present Scientology as a religion in their writing and public documents. (See for example, What Is Scientology? 1993: 1, 7, 141, 147; LRH Book Compilations of What Is Scientology? 1994:iii). With regard to governmental institutions, Scientology has been found to be, for legal purposes and tax exemption, a religion in the countries in which it has carried out its activities. The governmental organizations which have explicitly declared that Scientology is a religion include: Organizations of the Executive Branch: Ministry of Education and Culture of Bavaria, 1973; Department of State of the United States, 1974; Social Security Agency of Angers, France, 1985; National Office of the Immigration and Naturalization Service, United States, 1986; District of Shoneberg, Berlin, Germany, 1989.
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