“There is no point in questioning Scientology’s standing as a religion; in the United States, the only opinion that really counts is that of the IRS;” so Lawrence Wright partially concludes Going Clear: Scientology, Hollywood, and the Prison of Belief. This is an important book, and one which once again demonstrates how seriously religions should be taken. New religious movements offer a ringside seat to how orthodoxies are born. Facts may be distorted or covered up, but there is information to be had on L. Ron Hubbard, Joseph Smith, and Mary Baker Eddy. We can learn from the way their ideas may move from fiction to fact, and how intelligent people still feeling spiritual yearning can turn to a religion invented recently as well as those invented millennia ago. As Wright points out, all religions make improbable claims. Fact-checking, however, is much more difficult for periods long gone that left only meager records. The distance in time may lend ancient assertions the benefit of the doubt, but the real decision-maker is money.

Given universities’ interests in lucre, one might logically conclude that religions would be of great interest. It is telling that, especially in the case of Scientology, that the factor most important to the status of the church is its money. Religions may claim tax-exempt status, setting them apart from purely commercial enterprises. This gives religions an advantage when they are careful with their finances, and the whole question of whether a religion is a religion is not left to scholars but to the lawyers of the Internal Revenue Service. The truth of religion lies in its bank-books, not its holy books. No doubt in the case of Scientology this is because of the high-profile court cases in which the status of the religion was challenged by government agencies. Nevertheless, when it comes to the laying down of the law, only money really matters in defining a religion.

As Wright discusses, one of the problems we face is that religion is poorly defined. Nobody can really assert much beyond that religions involve belief of some kind. Beliefs, in this case, about L. Ron Hubbard and his ideas. Although facts about his life are disputed, there can be no doubt that Hubbard was an intriguing man. He was a prolific writer with great imagination, and he clearly had keen insight into psychology. A religion used to be measured by the good it produced. Now it is measured by the dollars. As Going Clear illustrates, trying to construct an unbiased account of Scientology is a fraught enterprise. Like many modern religions, Scientology is very secretive. Even the early Christians knew that if everybody could join, then the club loses its appeal. Apart from belief, religions also must have outsiders and well as insiders. In a world measured by consumerism, wealth is the surest sign of blessing. No one should be at all surprised, therefore, that it takes the IRS to decide that which used to be taken by faith alone.