In a Los Angeles Times op-ed, Alex Gibney details the backlash he, Lawrence Wright and others have faced from the Church of Scientology over the book and film versions of Going Clear and questions the organization’s tax-exempt status. An excerpt:

The church maintains that its activities are protected by the 1st Amendment as religious practices. Partially on that basis, the church convinced the Internal Revenue Service in 1993 that Scientology should be tax-exempt and that all donations to the church should be tax-deductible. (The film shows that the church’s method of “convincing” the IRS featured lawsuits and vilification of its agents.)

In the past, critics of the church have called for its tax exemption to be revoked because it is not a “real religion.” I agree that tax-exemption isn’t merited, but not for that reason. The Church of Scientology has a distinct belief system which, despite its somewhat strange cosmology — mocked by the TV show “South Park” and many others — is not essentially more strange than, say, the idea of a virgin birth. Scientologists are entitled to believe what they want to believe. And the IRS website makes it clear that anyone is entitled to start a religion at any time without seeking IRS permission. To maintain the right to be tax-exempt, however, religions must fulfill certain requirements for charitable organizations. For example, they may not “serve the private interests of any individual” and/or “the organization’s purposes and activities may not be illegal or violate fundamental public policy.”

On these points alone, it is hard to see why Americans should subsidize Scientology through its tax-exemption.•