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	<title>
	Comments on: If you want the IRS to re-examine Scientology&#8217;s tax exempt status, it&#8217;s time to get real	</title>
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	<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/</link>
	<description>TONY ORTEGA on SCIENTOLOGY</description>
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		<title>
		By: Juicer77		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1696835</link>

		<dc:creator><![CDATA[Juicer77]]></dc:creator>
		<pubDate>Wed, 04 Jan 2017 13:14:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1696835</guid>

					<description><![CDATA[In reply to &lt;a href=&quot;https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1093176&quot;&gt;Sue D.&lt;/a&gt;.

Here&#039;s a walkthrough... hope it helps. Every voice counts!! NOW is the time to be heard. http://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/]]></description>
			<content:encoded><![CDATA[<p>In reply to <a href="https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1093176">Sue D.</a>.</p>
<p>Here&#8217;s a walkthrough&#8230; hope it helps. Every voice counts!! NOW is the time to be heard. <a href="http://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/" rel="ugc">http://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/</a></p>
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		<title>
		By: Dice ✓		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1660737</link>

		<dc:creator><![CDATA[Dice ✓]]></dc:creator>
		<pubDate>Thu, 08 Dec 2016 00:04:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1660737</guid>

					<description><![CDATA[Jeffrey Augustine has updated his &quot;IRS Tax-Exempt Complaint&quot; web page, that explains more about, how to help and how to fill it out - Go take a look: https://scientologymoneyproject.com/2015/04/14/how-to-simply-and-effectively-report-the-church-of-scientology-to-the-irs/]]></description>
			<content:encoded><![CDATA[<p>Jeffrey Augustine has updated his &#8220;IRS Tax-Exempt Complaint&#8221; web page, that explains more about, how to help and how to fill it out &#8211; Go take a look: <a href="https://scientologymoneyproject.com/2015/04/14/how-to-simply-and-effectively-report-the-church-of-scientology-to-the-irs/" rel="nofollow ugc">https://scientologymoneyproject.com/2015/04/14/how-to-simply-and-effectively-report-the-church-of-scientology-to-the-irs/</a></p>
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		<title>
		By: Dice ✓		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1659979</link>

		<dc:creator><![CDATA[Dice ✓]]></dc:creator>
		<pubDate>Wed, 07 Dec 2016 15:42:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1659979</guid>

					<description><![CDATA[In reply to &lt;a href=&quot;https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1654850&quot;&gt;Sean Shamblin&lt;/a&gt;.

Its a pdf file and it should look like this
 https://uploads.disquscdn.com/images/ee5c26d871b50a8de707d5ac9cc811688e252cbf61169258bc58c0e086dc2795.png 

You might want to use another computer that can download and show Adobes Pdf fileformat]]></description>
			<content:encoded><![CDATA[<p>In reply to <a href="https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1654850">Sean Shamblin</a>.</p>
<p>Its a pdf file and it should look like this<br />
 <a href="https://uploads.disquscdn.com/images/ee5c26d871b50a8de707d5ac9cc811688e252cbf61169258bc58c0e086dc2795.png" rel="nofollow ugc">https://uploads.disquscdn.com/images/ee5c26d871b50a8de707d5ac9cc811688e252cbf61169258bc58c0e086dc2795.png</a> </p>
<p>You might want to use another computer that can download and show Adobes Pdf fileformat</p>
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		<title>
		By: Sean Shamblin		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1654850</link>

		<dc:creator><![CDATA[Sean Shamblin]]></dc:creator>
		<pubDate>Sat, 03 Dec 2016 20:30:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1654850</guid>

					<description><![CDATA[The Scientology IRS complaint form.]]></description>
			<content:encoded><![CDATA[<p>The Scientology IRS complaint form.</p>
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		<title>
		By: Sean Shamblin		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1654849</link>

		<dc:creator><![CDATA[Sean Shamblin]]></dc:creator>
		<pubDate>Sat, 03 Dec 2016 20:28:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1654849</guid>

					<description><![CDATA[I can&#039;t get the official form to fill out. Some other thing comes up.]]></description>
			<content:encoded><![CDATA[<p>I can&#8217;t get the official form to fill out. Some other thing comes up.</p>
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		<title>
		By: dchoiceisalwaysrs		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-1/#comment-1213125</link>

		<dc:creator><![CDATA[dchoiceisalwaysrs]]></dc:creator>
		<pubDate>Wed, 11 Nov 2015 14:57:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1213125</guid>

					<description><![CDATA[In reply to &lt;a href=&quot;https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-1/#comment-906694&quot;&gt;J. Swift&lt;/a&gt;.

Compliance with federal and state law is a responsibility of 501 (c)(3) status.

    and

    C) http://sweetness-light.com/archive/5...-break-the-law

    ACTIVITIES THAT ARE ILLEGAL OR CONTRARY TO PUBLIC POLICY

    1. Introduction

    Exempt purposes may generally be equated with the public good, and violations of law are the antithesis of the public good. Therefore, the conduct of such activities may be a bar to exemption. Factors that have to be considered in determining the effect of illegal activities on an organization’s qualification for exemption are the paragraph of IRC 501(c) under which the organization is exempt or is applying for exemption, and the nature and extent of the illegal activities engaged in by the organization.

    2. IRC 501(c)(3) and IRC 501(c)(4) Organizations

    A. Charity Law

    Exemption recognized under IRC 501(c)(3) is unique in that, unlike exemption under other paragraphs of IRC 501(c), it is grounded in charity law, so that denial of exemption under IRC 501(c)(3) may be based on charity law.

    (1) Substantiality Test

    Violation of constitutionally valid laws is inconsistent with exemption under IRC 501(c)(3). As a matter of trust law, one of the main sources of the general law of charity, planned activities that violate laws are not in furtherance of a charitable purpose. &quot;A trust cannot be created for a purpose which is illegal. The purpose is illegal … if the trust tends to induce the commission of crime or if the accomplishment of the purpose is otherwise against public policy…. Where a policy is articulated in a statute making certain conduct a criminal offense, then …, a trust is illegal if its performance involves such criminal conduct, or if it tends to encourage such conduct.&quot; IV Scott on Trusts Section 377 (3d ed. 1967). Thus, all charitable trusts (and by implication all charitable organizations, regardless of their form) are subject to the requirement that their purpose may not be illegal or contrary to public policy. Rev. Rul. 71-447, 1971-2 C.B. 230; Restatement (Second) of Trusts, Section 377, Comment c (1959). Moreover by conducting criminal activities, an organization increases the burden of government and thus thwarts a well recognized charitable goal, i.e., relief of the burdens of government.

    Reg. 1.501(c)(3)-1(c)(1) states that an organization will not be regarded as operated &quot;exclusively&quot; for IRC 501(c)(3) purposes if more than an insubstantial part of its activities is not in furtherance of an exempt purpose. The presence of a single non-charitable purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly charitable purposes. Better Business Bureau v. United States, 326 U.S. 279 (1945). Therefore, if an organization engages in illegal acts that are a substantial part of its activities, it does not qualify for exemption under IRC 501(c)(3)]]></description>
			<content:encoded><![CDATA[<p>In reply to <a href="https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-1/#comment-906694">J. Swift</a>.</p>
<p>Compliance with federal and state law is a responsibility of 501 (c)(3) status.</p>
<p>    and</p>
<p>    C) <a href="http://sweetness-light.com/archive/5" rel="nofollow ugc">http://sweetness-light.com/archive/5</a>&#8230;-break-the-law</p>
<p>    ACTIVITIES THAT ARE ILLEGAL OR CONTRARY TO PUBLIC POLICY</p>
<p>    1. Introduction</p>
<p>    Exempt purposes may generally be equated with the public good, and violations of law are the antithesis of the public good. Therefore, the conduct of such activities may be a bar to exemption. Factors that have to be considered in determining the effect of illegal activities on an organization’s qualification for exemption are the paragraph of IRC 501(c) under which the organization is exempt or is applying for exemption, and the nature and extent of the illegal activities engaged in by the organization.</p>
<p>    2. IRC 501(c)(3) and IRC 501(c)(4) Organizations</p>
<p>    A. Charity Law</p>
<p>    Exemption recognized under IRC 501(c)(3) is unique in that, unlike exemption under other paragraphs of IRC 501(c), it is grounded in charity law, so that denial of exemption under IRC 501(c)(3) may be based on charity law.</p>
<p>    (1) Substantiality Test</p>
<p>    Violation of constitutionally valid laws is inconsistent with exemption under IRC 501(c)(3). As a matter of trust law, one of the main sources of the general law of charity, planned activities that violate laws are not in furtherance of a charitable purpose. &#8220;A trust cannot be created for a purpose which is illegal. The purpose is illegal … if the trust tends to induce the commission of crime or if the accomplishment of the purpose is otherwise against public policy…. Where a policy is articulated in a statute making certain conduct a criminal offense, then …, a trust is illegal if its performance involves such criminal conduct, or if it tends to encourage such conduct.&#8221; IV Scott on Trusts Section 377 (3d ed. 1967). Thus, all charitable trusts (and by implication all charitable organizations, regardless of their form) are subject to the requirement that their purpose may not be illegal or contrary to public policy. Rev. Rul. 71-447, 1971-2 C.B. 230; Restatement (Second) of Trusts, Section 377, Comment c (1959). Moreover by conducting criminal activities, an organization increases the burden of government and thus thwarts a well recognized charitable goal, i.e., relief of the burdens of government.</p>
<p>    Reg. 1.501(c)(3)-1(c)(1) states that an organization will not be regarded as operated &#8220;exclusively&#8221; for IRC 501(c)(3) purposes if more than an insubstantial part of its activities is not in furtherance of an exempt purpose. The presence of a single non-charitable purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly charitable purposes. Better Business Bureau v. United States, 326 U.S. 279 (1945). Therefore, if an organization engages in illegal acts that are a substantial part of its activities, it does not qualify for exemption under IRC 501(c)(3)</p>
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		<title>
		By: Sue D.		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1093176</link>

		<dc:creator><![CDATA[Sue D.]]></dc:creator>
		<pubDate>Fri, 21 Aug 2015 20:42:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1093176</guid>

					<description><![CDATA[I just tried to fill out a complaint however the section after the nature of the violation is requiring names of people 
involved, organization title, date of violation and dollar amount of violation. I would love to see a campaign to get people to complete the form but I think you need to change your guidance a little, so we know what we should put in for the specific details.
Thanks!]]></description>
			<content:encoded><![CDATA[<p>I just tried to fill out a complaint however the section after the nature of the violation is requiring names of people<br />
involved, organization title, date of violation and dollar amount of violation. I would love to see a campaign to get people to complete the form but I think you need to change your guidance a little, so we know what we should put in for the specific details.<br />
Thanks!</p>
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		<title>
		By: sj		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-1005897</link>

		<dc:creator><![CDATA[sj]]></dc:creator>
		<pubDate>Sat, 27 Jun 2015 14:14:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-1005897</guid>

					<description><![CDATA[The fact that our Gov is giving Tax Exemptions to a major CULT is disgusting. Good citizens are working hard and paying their taxes while this CULT gets away with exemptions? 


It&#039;s documented that Hubbard chose to claim this CULT is a church FOR the tax exemptions!  


Both the FBI and the IRS should be looking into Scientology and their leaders. There are enough American&#039;s who&#039;ve suffered at their hands and yet our Gov ignores them. 


It doesn&#039;t take a genius to realize they seduced Tom Cruise and other celebrities to mask their illegal activities and the way they treat people who unfortunately joined up only to be punished and treated like slaves. 


How it has come to be, that people can hear about Xenu and sign up to be part of this big Scientology scam I will never understand. Xenu is so laughable, a big bad joke and for a science fiction book to become a religion; makes it absurd that anyone with a brain would continue to give them the time of day in the 21st century! 


Helping this Cult to make more billions, giving them tax breaks while they harm people, is not what our Gov is suppose to do. 


Many countries abroad are on to their cult scams...and refusing to give them tax breaks, etc. What not the US?]]></description>
			<content:encoded><![CDATA[<p>The fact that our Gov is giving Tax Exemptions to a major CULT is disgusting. Good citizens are working hard and paying their taxes while this CULT gets away with exemptions? </p>
<p>It&#8217;s documented that Hubbard chose to claim this CULT is a church FOR the tax exemptions!  </p>
<p>Both the FBI and the IRS should be looking into Scientology and their leaders. There are enough American&#8217;s who&#8217;ve suffered at their hands and yet our Gov ignores them. </p>
<p>It doesn&#8217;t take a genius to realize they seduced Tom Cruise and other celebrities to mask their illegal activities and the way they treat people who unfortunately joined up only to be punished and treated like slaves. </p>
<p>How it has come to be, that people can hear about Xenu and sign up to be part of this big Scientology scam I will never understand. Xenu is so laughable, a big bad joke and for a science fiction book to become a religion; makes it absurd that anyone with a brain would continue to give them the time of day in the 21st century! </p>
<p>Helping this Cult to make more billions, giving them tax breaks while they harm people, is not what our Gov is suppose to do. </p>
<p>Many countries abroad are on to their cult scams&#8230;and refusing to give them tax breaks, etc. What not the US?</p>
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		<title>
		By: Libby Mae Brown		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-932926</link>

		<dc:creator><![CDATA[Libby Mae Brown]]></dc:creator>
		<pubDate>Mon, 27 Apr 2015 20:37:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-932926</guid>

					<description><![CDATA[mea culpa....might have helped had i read this article before posting that message.  great information and suggestions - and the mystery has been solved at last !  extremely important article...thank you so much for elucidating.]]></description>
			<content:encoded><![CDATA[<p>mea culpa&#8230;.might have helped had i read this article before posting that message.  great information and suggestions &#8211; and the mystery has been solved at last !  extremely important article&#8230;thank you so much for elucidating.</p>
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		<title>
		By: Libby Mae Brown		</title>
		<link>https://tonyortega.org/2015/04/13/if-you-want-the-irs-to-reexamine-scientologys-tax-exempt-status-its-time-to-get-real/comment-page-3/#comment-932916</link>

		<dc:creator><![CDATA[Libby Mae Brown]]></dc:creator>
		<pubDate>Mon, 27 Apr 2015 20:33:00 +0000</pubDate>
		<guid isPermaLink="false">http://tonyortega.org/?p=21822#comment-932916</guid>

					<description><![CDATA[*WHY* was the recent white house petition shut down after garnering 30,000-plus signatures and less than one month online?  Was there a deadline by which a certain number of signatures had to be reached, or was something more sinister behind its yanking???? I&#039;ve asked countless people online and *nobody* seems to know the answer. SO frustratingt !]]></description>
			<content:encoded><![CDATA[<p>*WHY* was the recent white house petition shut down after garnering 30,000-plus signatures and less than one month online?  Was there a deadline by which a certain number of signatures had to be reached, or was something more sinister behind its yanking???? I&#8217;ve asked countless people online and *nobody* seems to know the answer. SO frustratingt !</p>
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