The Church of Scientology: Legitimacy through Perception Management

2014 ◽  
Vol 7 (3) ◽  
pp. 613-630
Author(s):  
Max Halupka
Keyword(s):  
Public Sector ◽  
Internal Revenue Service ◽  
Legal Recognition ◽  
The Public ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Perception Management ◽  
The Church

AbstractIn 1967 the Church of Scientology's tax-exempt status was revoked on the basis that it failed to meet the criteria outlined in section 501(c)(3) of the Internal Revenue Service. Between its loss, and eventual reacquisition in 1993, the Church of Scientology employed a number of political based tactics in an attempt to legitimize itself to the public sector. This article explores these tactics in relation to the religion's use of perception management. The article argues that the processes of both legal recognition and legitimization draw upon each other in a new faith's transition to mainstream theology. In this, the Church employed perception management in attempt to influence both processes. In exploring this, the paper contributes to our understanding of role that public legitimacy plays in a new faith's development.

Transparency, Compliance, and Filing Burden—Principles for the Revised Form 990

2009 ◽  
Vol 7 (1) ◽  
pp. 133-151 ◽  
Author(s):  
Pamela C. Smith ◽  
Donna J. Shaver
Keyword(s):  
Income Tax ◽  
Historical Context ◽  
Tax Compliance ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Guiding Principles ◽  
Legislative Changes ◽  
Transparency And Accountability

ABSTRACT: The Internal Revenue Service (IRS) has significantly revised Form 990, “Return of Organization Exempt from Income Tax.” The informational return has not been substantively modified in 30 years. The IRS states the redesign of the return was based on three guiding principles: (1) enhancing transparency, (2) promoting tax compliance, and (3) minimizing the burden on the filing organization. This paper outlines the historical context of legislative changes concerning transparency and accountability within the tax exempt sector. It also outlines the major revisions to Form 990 and argues that they meet the underlying goals established by the IRS to enhance the overall accountability within the sector.

scholarly journals INNOVATION AND PUBLIC SECTOR PERFORMANCE: EVIDENCE FROM LAGOS INTERNAL REVENUE SERVICES

2018 ◽  
Vol 1 (1) ◽  
pp. 140-144
Author(s):  
Benneth Uchenna EZE
Keyword(s):  
Public Sector ◽  
Sample Size ◽  
Sample Size Determination ◽  
Internal Revenue Service ◽  
P Value ◽  
Public Enterprises ◽  
Revenue Generation ◽  
Internal Revenue ◽  
Public Sector Performance ◽  
Sector Performance

The study examines the effect of innovation (measured by e-assessment and e-payment) on public sector performance (measured by the revenue generation of Lagos Internal Revenue Service ‘LIRS’).The study employs survey research design, through the administration of structured questionnaire to staff of Lagos Internal Revenue Service (LIRS). The population of the study is the 2630 staff of LIRS, and using Yamane sample size determination formula at 95% confidence level and 5 margin of error, a sample size of 347 was obtained. 347 copies of questionnaire were administered to the targeted respondents. However, 241 copies of the questionnaire were returned and found useable, which represent 69.45% return rate. Content validity index and Cronbach Alpha was employed in testing the validity and reliability of the instrument (questionnaire).The findings reveal that assessment (β1=0.477, p-value<0.05) and e-payment (β2=0.840, p-value<0.05) have positive and significant individual and combined effect on public sector performance, particularly the revenue generation of LIRS (Fstat=122.744 *0.000). The adjusted coefficient of determination (adjusted R2) suggested that 81.3% variation in the revenue generation of LIRS is accounted for by e-assessment and e-payment. It can therefore be concluded that the process innovativeness of LIRS, particularly the introduction of e-assessment and e-payment have enhanced the revenue generation of LIRS. It is recommended that public enterprises should enhance their innovativeness, through the introduction of innovative process, which will ease the transactional activities, especially the introduction of internet enabled processes and services, where customers or clients can transact with public enterprises online without visiting the offices of such enterprises.

scholarly journals Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

2018 ◽  
Vol 55 ◽  
pp. 004695801775197 ◽  
Author(s):  
Bradley Herring ◽  
Darrell Gaskin ◽  
Hossein Zare ◽  
Gerard Anderson
Keyword(s):  
Hospital Cost ◽  
Internal Revenue Service ◽  
Nonprofit Hospitals ◽  
Community Benefit ◽  
American Hospital ◽  
Internal Revenue ◽  
Community Benefits ◽  
Annual Survey ◽  
Tax Exempt ◽  
Total Community

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.

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