From Deseret News archives:
Scientology: Church now claims more than 8 million members
Where most Western religions are about faith, church member Magiera says, Scientology is about "bringing change through doing and applying." Some have argued that this makes Scientology not quite a religion, but several courts have disagreed, and in 1993 the IRS recognized the tax-exempt status of the church.
A religion, says local church member Lora Mengucci, director of Special Affairs, is an entity that has "a belief in some Ultimate Reality" that transcends the here and now of the secular world; religious practices directed toward "understanding, attaining or communing with" this Ultimate Reality; and a community of believers who join together in pursuing this Ultimate Reality.
"The drug program is quite successful," argues Dr. J. Gordon Melton, director of the Institute for the Study of American Religion and considered an expert on new and non-conventional religions. "It has a very high non-recidivism rate. And their literacy program changes the life of the people who go through it," says Melton, the author of "The Church of Scientology," published in 2000 by Signature Books of Salt Lake City.
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