n October 1, 1993, the United States Internal Revenue Service in granting full religious recognition and tax exemption to all Churches of Scientology located in the United States as well as several Church organizations in other countries, determined that:
“... Church of Scientology International (CSI) and its related churches and related charitable and educational entities, [are] exempt from United States federal income tax as exclusively religious or charitable organizations under section 501 (c) (3) of the Internal Revenue Code.”