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ASSISTANT COMMISSIONER   (EMPLOYEE PLANS AND EXEMPT ORGANIIZATIONS)

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 August 16, 1994

Bundesminister fuer Frauen und Jugend

Frau Ministerin

Dr. Angela Merkel

Kennedyallee 105-107

53175 Bonn

Germany


     RE: Church of Scientology


Dear Sir or Madam:


     Under an agreement with the Church of Scientology
International, the United States Internal Revenue Service (IRS)
is disseminating to certain offices the enclosed "Description of
the Scientology Religion". This document was prepared by the
Church of Scientology and is part of the public inspection file
maintained by the Internal Revenue Service.


     This letter also serves to inform you that the IRS has
issued ruling letters recognizing the tax-exempt status of the
Church of Scientology International and its subordinate churches
and related organizations under section 501(c)(3) of the Internal
Revenue Code of 1986, as amended.


As a result of this action, the Internal Revenue Service now
recognizes the tax-exempt status of all Churches and Missions of
Scientology located in the United States, their related
charitable and social benefit organizations, and several large
Scientology organizations located outside the United States.
These churches and related organizations include:



Religious Technology Center

Church of Spiritual Technology

Church of Scientology International

All United States Churches of Scientology

Scientology Missions International

All United States Missions of Scientology

Church of Scientology Western United States

Church of Scientology Flag Service Organization

Church of Scientology Foundation Flag Ship Service
     Organization

International Hubbard Ecclesiastical League of Pastors

Bridge Publications, Inc.






New Era Publications International, Aps.

International Association of Scientologists

The Way to Happiness Foundation

Concerned Businessmen's Association of America

Narconon, Inc.

Applied Scholastics, Inc.

Citizens Commission on Human Rights

National Commission on Law Enforcement and Social Justice

Hubbard College of Administration

Church of Scientology Religious Trust

Scientology International Reserves Trust

Flag Ship Trust



    The foregoing Churches of Scientology and their related
organizations are exempt from United States federal income tax on
the ground that they have established that they are organized and
operated exclusively for religious or charitable purposes and
that no part of their net earnings inures to the benefit of any
private individual.  Contributions to those Churches and
organizations located in the United States generally qualify for
the charitable contribution deduction from United States federal
income tax to the maximum extent permitted under the Internal
Revenue Code.


    You may wish to share this letter and enclosure with other
interested and relevant offices within your jurisdiction.  Please
contact Howard Schoenfeld or Steven Miller of my office at 1111
Constitution Avenue, N.W., by fax at (202) 622-6873, or by phone
at (202) 622-5499 or (202) 622-6700, respectively, with any
questions.

Sincerely,


James J. McGovern

Enclosure
  As stated