Only a complete and bona fide religion could confirm and maintain these assumptions, while creating a body of beliefs, doctrine, practices, rites, structure and objectives directed towards the salvation of the spirit. This is part of no other field than religion and Scientology is a religion.

Without entering in administrative, juridical or tax-related considerations, I reaffirm that Scientology fulfills completely the requirements that can be asked of any religion.

Scientology responds to its true religious nature and pursues no other goals than those to do with the spiritual nature of man.

Urbano Alonso Galan