Scientology is a body of beliefs and related practices created by science fiction and fantasy author L. Ron Hubbard (1911–1986), starting in 1952, as a successor to his earlier self-helpsystem, Dianetics. Hubbard characterized Scientology as a religion, and in 1953 incorporated the Church of Scientology in Camden, New Jersey.
Scientology teaches that people are immortal beings who have forgotten their true nature. Its method of spiritual rehabilitation is a type of counselling known as auditing, in which practitioners aim to consciously re-experience painful or traumatic events in their past in order to free themselves of their limiting effects. Study materials and auditing courses are made available to members in return for specified donations. Scientology is legally recognized as a tax-exempt religion in the United States and some other countries, and the Church of Scientology emphasizes this as proof that it is a bona fide religion. In other countries, notably France, Germany and the United Kingdom, Scientology does not have comparable religious status.