taxes

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February 18, 1954Church, Los Angeles, California. It, tax-exempt status The first Church of Scientology is founded in Los Angeles, California. It is initially granted tax-exempt status.
January 2, 1957Internal Revenue Service, Church, California (CSC) The Internal Revenue Service grants a tax exemption to the Church of Scientology of California (CSC).
July 18, 1967Internal Revenue Service, CSC's tax-exempt status, reasons:, * The Internal Revenue Service revokes CSC's tax-exempt status, citing three reasons: * Scientology practitioners are profiting from the "non-profit" Church; * The Church's activities are commercial; * The Church is serving the private interests of L. Ron Hubbard (a practice known as inurement). Scientology denounces the revocation, declares its intention to ignore the decision and withholds payment of taxes for the next 26 years.
December 10, 1968FBI, Malmfeldt FBI employee Malmfeldt writes a memo to "Mr. Bishop" (apparently a government employee, although I can't tell where he works) about the letter from congressman Eshleman expressing concern about Scientology. In the memo, he includes the usual FBI information (Hubbard's wife claimed he was "hopelessly insane," and medical advisors recommended he be treated for paranoid schizophrenia). He also notes that the New Jersey Board of Medical Examiners had a case against the Hubbard Dianetic Research Founndation in March, 1951, for conducting a school of medicine without a license, and that the Department of Justice requested info about Scientology because of the Tax Division's involvement in litigation over its tax-exempt status. He also notes that Scientology has been investigated by "the Food and Drug Administration, Internal Revenue Service, and the Army."
September 10, 1975Cindy Raymond, Michael Meisner, Justice Department Tax Division, Scientology Cindy Raymond writes to Michael Meisner reminding him of his assignments to infiltrate the Justice Department Tax Division and obtain all files on Scientology.
March 1, 1976Scientologists, Fort Harrison, Bank, Clearwater buildings The Scientologists file for a property tax exemption on the Fort Harrison and old Bank of Clearwater buildings.
December 13, 1976Scientologists, Pinellas County, $54,600, cult's, properties Scientologists attempt to block a move by Pinellas County tax officials to collect nearly $54,600 in taxes on cult's downtown properties.
August 26, 1977Church, taxes, taxes. Pinellas County Property Appraiser Ron Schultz, $50,000, Clearwater property Church officials say they do not pay federal income taxes or state sales taxes, so they should not have to pay property taxes. Pinellas County Property Appraiser Ron Schultz decided earlier that the church must pay about $50,000 on its downtown Clearwater property.
September 2, 1977properties The church is denied tax exemptions on their two downtown properties.
December 28, 1977tax-exempt, Clearwater, time The church files suit seeking tax-exempt status for its Clearwater property holdings for the second time.
April 18, 1978Circuit Judge Harry W. Fogle, tax-exempt status, Pinellas County, money., He, income Circuit Judge Harry W. Fogle rules that to be considered for tax-exempt status, the church must tell Pinellas County how it spends its money. He says the church need not reveal the sources of its income.
April 28, 1978Judge Fogle, 1976, taxes., Fogle, Scientologists didn't, 1976, group Judge Fogle decides Scientology is a religion but rules it must pay its 1976 property taxes. Fogle also rules that the Scientologists didn't provide enough information about their 1976 income for him to decide whether they are a nonprofit group.
July 19, 1978Pinellas Circuit Court, $50,000, 1976 The church files notice that it will appeal the Pinellas Circuit Court decision that it must pay about $50,000 in county property taxes for 1976.
December 14, 1979pays $126,753, - Pinellas County, -, 1976, 1977 Scientology pays $126,753 in back taxes - Pinellas County property - marking the end of its long legal fight over taxes for 1976 and 1977.
December 18, 1979Dispute over tax status goes to court (part 3 of a 14-part Pulitzer prize winning series) St. Petersburg Times: Dispute over tax status goes to court (part 3 of a 14-part Pulitzer prize winning series)
November 10, 1980Church of Scientology & IRS to meet in US tax court in LA Los Angeles Times: Church of Scientology & IRS to meet in US tax court in LA
November 21, 1980Shame Used To Prod Reluctant Taxpayers (brief mention of Scientology)
October 17, 1982The Law Warring Principles In School Tax Case Civil Rights Versus Religious Freedom In Bob Jones Controversy (brief mention of Scientology)
November 21, 1982Judge Orders Scientologists To Pay Tax Bill Miami Herald: Judge Orders Scientologists To Pay Tax Bill
September 24, 1984U.S. Tax Court, tax-exempt, Church, Scientology U.S. Tax Court upholds the removal of tax-exempt status from the Church of Scientology, ruling that it "made a business out of selling a religion" and that church funds inured to the benefit of church officials. Church ordered to pay $1.4 million in back taxes for the years 1970 through 1972.
September 27, 1984US tax court denised tax-exempt status to cos Los Angeles Times: US tax court denised tax-exempt status to cos
September 30, 1984Court Holds Church To Back-Taxes Debt Miami Herald: Court Holds Church To Back-Taxes Debt
July 3, 1987Federal appeals court rules that Church of Scientology donations are tax-deductible Los Angeles Times: Federal appeals court rules that Church of Scientology donations are tax-deductible
July 19, 1987Church of Scientology loses in court: donations are not tax deductible Los Angeles Times: Church of Scientology loses in court: donations are not tax deductible
July 29, 1987Federal appeals court upholds revocation of cos's tax-exempt status Los Angeles Times: Federal appeals court upholds revocation of cos's tax-exempt status