United States. Congress

“ IRS we must also guard the interests of taxpayers in making sure that the IRS will be able to operate effectively in ensuring compliance with the tax code. It is in the interests of everyone that all pay their fair share of the tax burden. This is not merely a need to maintain the status quo; it is a need to guard the IRS against the abuses of powerful taxpayers who have tremendous resources to bring to bear in bending the IRS to their will. This is a situation which we have seen manifest in recently published accounts of dealings between the IRS and Scientology. ”

“ Sunshine disinfects--publicly disclose all but actual taxpayer return information in the Scientology and all other cases like this where non-public agreements have been made. A non-profit organization is in a sense a public trust. In exchange for recognition that the organization is intended to benefit others rather than itself, it is being exempted from a normal obligation that we all have. ”

“ As long as an organization like Scientology is allowed to run rampant in abusing the legal system with the time, resources, and cost of litigation to defend oneself against meritless lawsuits being the punishment meted out to the luckless victims of this abuse, one can expect such abuses to continue
(6) Expenditure of significant resources on political lobbying is grounds for denial of non-profit status. Expenditure of significant resources on investigations and litigation initiated by an organization should likewise be grounds for denial of non-profit status. ”