Scientology is a body of beliefs and practices created by American author L. Ron Hubbard in 1954. The Church of Scientology, headquartered in Clearwater, Florida, describes itself as a religion that offers a precise path to complete spiritual freedom. Its practices center on auditing (a form of spiritual counseling using an E-meter device) and study of Hubbard's extensive writings and lectures.
Scientology's belief system includes the concept of the thetan (the spiritual being), the reactive mind (source of negative experiences), and the goal of becoming "Clear" (free from the reactive mind). Advanced levels reveal Scientology's cosmological teachings, including the story of Xenu. The Church operates through a complex organizational structure including the Sea Organization, Celebrity Centres, and the Office of Special Affairs.
Scientology has been among the most publicly scrutinized religious movements in the modern era. Documentaries, books, investigative journalism, and testimony from former high-ranking members have examined the organization's practices around disconnection, financial demands, treatment of staff, legal strategies, and tax-exempt status. The Church vigorously disputes these characterizations.