"= Sample of bona fide sources demonstrating, or referring to, official US recognition of Scientology as a religion ===

Here is how the New York Times commented on the 1993 tax exemption: 

The landmark reversal shocked tax experts and saved the church tens of millions of dollars in taxes. More significantly, the decision was an invaluable public relations tool in Scientology's worldwide campaign for acceptance as a mainstream religion. On the basis of the I.R.S. ruling, the State Department formally criticized Germany for discriminating against Scientologists. The German Government regards the organization as a business, not a tax-exempt religion, the very position maintained for 25 years by the American Government. 

I think the NY Times writer clearly expresses the view here that the US abandoned their earlier view of Scientology as a business, as still espoused today by Germany. 

Note that the State Department Report referred to in the NY Times article is the ""Religious Freedom Report."" The Religious Freedom Reports for Germany have discussed discrimination against Scientologists by the German state almost every year since the IRS decision, referring in 2006 for example to ""certain religious minorities, notably Scientologists"". 

Following the 1993 IRS decision, the IRS wrote to foreign governments, appending a document entitled ""Description of the Scientology Religion"" to their letter and stating that various Scientology organizations had demonstrated that ""they were 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."" 

Media references to the ""Scientology religion"" (and similar references to Scientology as a religion) are common. 

The Encyclopedia of American Civil Liberties says that ""Despite its legal setbacks, Scientology has achieved full legal recognition as a religious denomination in the United States."" 

As for the claimed inability of any governmental entity in the United States to determine what is or is not a religion, the United States Court of Appeals, Ninth Circuit, stated in a 1992 decision that ""Indeed, the IRS itself has stipulated in other cases that the Church of Scientology is a bona fide religion.""; so in the view of that court at least, the IRS has been quite capable of making such stipulations. 

The St. Petersburg Times wrote in 1998 that ""After a 40-year battle, the IRS dropped its tax dispute with Scientology and declared it a tax exempt religion in 1993."" 

Such sources cannot be dismissed with a wave of the hand as Scientologist ""misrepresentation"". 466 

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