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Is your organisation 'an establishment, organisation or association that is instituted to advance or promote religious purposes'?
The Australian Tax Office wants to know. In what amounts to little more than writing blank checks to fundamentalist Christians, Australian politicans know what sort of backlash they'd face from voters if
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http://www.austlii.edu.au/cgi-bin/sinodisp/au/cases/cth/HCA/1983/40.html?query=%22church%20of%20scientology%22
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Not to really defend them, but Scientology does run some charities. Most notably Narconon, which does a bunch of drug rehab stuff in the US. A lot of their problems here stemmed from royalties on books and their 'technology' as well as compensation for leaders.
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Then they can say "Look no profits! Tax exemption please!"
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It also goes the other way where charities are sometimes forbidden from engaging in business that is done by the private sector. For example NYU was once given a pasta factory and had to sell it or risk losing its non-profit status.
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