Scientology is a body of beliefs and related practices created by L. Ron Hubbard (1911 1986), starting in 1952, as a successor to his earlier self-help system, Dianetics.Hubbard characterized Scientology as a religion and in 1953 incorporated the Church of Scientology in New Jersey.Scientology teaches that people are immortal spiritual beings who have forgotten their true nature.Its method of spiritual rehabilitation is a type of counseling 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.