I don’t know if i’m allowed to send links here, but i copied and pasted, look at line 9 and 10
What Scientology got in its secret IRS deal
The IRS agreed to dismiss all tax penalties and liens against Scientology organizations for an undisclosed number of years before 1993.
The IRS would grant tax-exempt status to 114 Scientology-related entities in the U.S. This stipulation itself gives Scientology an ongoing financial benefit of an estimated $100 million per year.
The IRS would drop its tax audits of the mother church, the Church of Scientology International (CSI), and 12 other Scientology organizations.
Scientology would receive a special religious education tax deduction for its members. Scientologists can deduct tens — sometimes hundreds — of thousands of dollars per year for their private religious education. This kind of religious education deduction appears not to be available to Catholics, Protestants, or Jews sending their children to private religious schools. The Tax Notes Journal published by the prestigious Tax Analysts’ organization, a nonprofit organization which provides information relating to U.S. tax laws, also noticed this most unusual inequity. According to Tax Analysts, The IRS’s Revenue Ruling 93-73 may give a tax break to the Church of Scientology which is not shared by other churches.
The IRS would cancel payroll taxes and penalties it had assessed against church entities and officials.
The IRS’s Exempt Organizations Technical Division was “instructed not to review the exemption applications filed by the Church of Scientology and its affiliates for compliance with non-profit IRC 501(c)(3) tax regulations.”
The IRS agreed not to audit the church for any year before 1993 and dropped its litigation in pursuit of church records.