Skip to the answer
What's Scientology

Last updated August 2026

What Is Scientology?

Historic building with pale cream classical stone facade, formal neoclassical architecture, red banners displayed on front, evenly-spaced windows across multiple stories, and grand entrance portico.
The Church of Scientology London.

Direct Answer

Scientology is a religion developed by L. Ron Hubbard. The first Church of Scientology was formed in 1954, and the religion centers on the individual as a spiritual being and on a person's relationship to self, others, and the wider world.

Scientology is a body of knowledge and practice concerned with spiritual nature and awareness. Its introductory materials define the individual spirit as a thetan. Read an overview of Scientology.

If you arrived through a headline, a film, or a conversation with someone who practices, start here. This page is a map of the central ideas, then the rest of the hub lets you follow the question that interests you most.

About the narrator: This site is written from a composite practicing-member perspective, assembled from published member accounts and Church materials. It does not present that composite voice as one named person's testimony.

Last updated August 2026.

Who founded Scientology and when?

L. Ron Hubbard developed Scientology. Its earlier background is Dianetics, a forerunner and substudy of Scientology, and the first Church of Scientology was formed in 1954. Read more about Scientology's beginnings.

That sequence matters because you will still see both names together in books, course names, and Church materials. The fuller background, including Dianetics and later organizational milestones, belongs in the history of Scientology.

How is Scientology structured and organized?

Individual Churches of Scientology are separately incorporated and governed by their own boards of directors. Church of Scientology International, headquartered in Los Angeles, is the Mother Church; it oversees ecclesiastical activities and provides guidance to Churches, organizations, and groups around the world. Learn more about how Scientology churches are administered.

For a visitor, the practical point is simple: services are offered locally, while the wider organization provides religious and administrative coordination. If your question is where to begin in your own area, see how to find a Scientology church or center near you.

What is Scientology's tax and legal status?

In the United States, IRS ruling letters issued in 1993 recognized the tax-exempt religious and charitable status of Church of Scientology International and 150 affiliated Churches, Missions, and social-betterment organizations. The IRS explains more generally that churches meeting the requirements of section 501(c)(3) are considered tax-exempt, although the precise status of an organization is a legal and jurisdiction-specific question. Read about the ruling and the IRS's general guidance for churches.

This is a factual overview, not legal advice. For questions about a particular organization or country, consult the relevant government authority or qualified adviser.

What do Scientologists believe?

Scientology's teachings describe the person as an immortal spiritual being, or thetan, whose experience extends beyond a single lifetime. They also describe a relationship among the individual, other people, life, the material universe, the spiritual universe, and a Supreme Being.

Those ideas deserve more room than a single overview can give them. Read the guide to Scientology's core beliefs for thetan, afterlife, other religions, and the role of Hubbard's writings.

What happens in a Scientology session?

One central Scientology practice is auditing. Auditing and training are two paths of practice; the details of an auditing session, including the E-meter and the role of an auditor, are covered separately so this overview stays useful as a starting point.

Read: What Is Scientology Auditing?

FAQs

Who founded Scientology?

Scientology was developed by L. Ron Hubbard. The first Church of Scientology was formed in 1954.

Is Scientology recognized as a religion in the United States?

IRS ruling letters issued in 1993 recognized the tax-exempt religious and charitable status of Church of Scientology International and 150 affiliated organizations. Tax treatment is a legal matter that can vary by organization and jurisdiction.

What is the main practice in Scientology?

Auditing is one of Scientology's central practices. Our auditing guide explains the practice in detail.

Conclusion

Scientology is a religion developed by L. Ron Hubbard, with its first Church formed in 1954 and a structure of separately incorporated churches connected through Church of Scientology International. From here, choose the question you actually came with: beliefs, auditing, history, finding a church, cost, Tom Cruise, celebrities, or documentaries.

Sources