Dutch Appeals Court Holds Church of Scientology Is Tax Exempt

In the Netherlands last week, the Amsterdam Court of Tax Appeals reversed a lower court decision and held that the Church of Scientology qualifies as a Public Benefit Organization (ANBI) which is generally tax exempt and can receive tax deductible gifts. As reported by Dutch News and a Scientology press release, the lower court had held that the organization did not qualify because it charges for its auditing and training programs. However the appeals court concluded that Scientology's activities are religious and ideological in nature, and other churches also charge for training. Unlike commercial establishments, Scientology gives the training at a reduced fee or free to those who cannot afford them otherwise.  The full text of the decision in Scientology Kerk Amsterdam v. de inspecteur van de Belastingdienst, (Amsterdam Ct., Oct. 17, 2013) is available online in Dutch. [Thanks to Tom Rutledge for the lead.]