It is absolutely correct Albion. It was essentially a tool to try to aggrandize the 'Sunday service' from recognized churches and the religious and therefore tax exemption status. It never occurred in 1973-74 when I was in the org of 40 or 50 staff. It may have occurred before that in other orgs, I can't say. As best as I recall there was a push for it somewhere around that time or later in the 70's and even sporadic pushes for it in subsequent years of the 80s and 90s.
I first became aware of it when a number of lengthy policy issues were given to all the staff to read and which explained that although it didn't change any of the tech, it was purely a matter for legal and accountants purposes. From current perspective, I guess it was because scientology had lost its tax exempt status circa 1967 69? due to hubbard's inurement and scientology was trying to get it back by taking on any of the items on a checklist that the IRS may have had at that time to help it determine if a group had the qualifications to be a religious and therefore charitable tax exempt organization.
I don't believe, now, that religions should be allowed tax exempt status. In fact I am currently of the opinion that freedom of belief (religious or not) is totally fine and should be protected by the 1st amendment. The times have changed and religion needs to be removed and replaced with a more encompassing phrase such as "freedom of belief" and that a separate clause or amendment should address charitable status and practice and that that status needs to be adjudicated on a proven benefit(s) and a prohibition of individual or community oppression, harm or threat, which if extant would block the obtaining or be cause for immediate removal of a charitable status. Similar to the UK and Australia laws.
I believe' the FREE EXCERCISE [of religion] thereof,' of the 1st amendment is a critical stumbling block that may have simply been a inadequately worded amendment which took decades after 1791 to rear its ugly inadequacy. This is further compounded by the reality that just because some religions or churches have been seen to be charitable in the distant past or even in the present it is assumed that religions or churches are a priori charitable. Evidence shows many are not
To give the IRS some credit they do have some criteria to be adjudicated such as inurement and actually applying some significant proportion of income,to religious or charitable activities etc.. However, for reasons stated above I think the whole thing needs to be redone from the 1st amendment on down into the legislative, judicial and administrative aspects of the federal government.
But that takes a lot of public participation and dealing with ,the IRS and government representatives, in the current situation is likely a more effective and rapid remedial action.
I would love to see the tickets sold for the HBO showing and even the TV showings to have a website link(s) for viewers to go to to facilitate action towards removing the scientology hydra tax exemptions, and demand from their legislatures and department of justice to cut off the ability to fraudulently misuse good will.. For one example, since when is fraud not a crime (except of course in elections, lol) If I had the wherewithal I would print up such cards and pass them out to people exiting the movies houses and also place ads with appropriate links to the information Jeffrey Augustine has worked so diligently worked to provide us all at his scientology money project
http://scientologymoneyproject.com/