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.
A large number of organizations overseeing the application of Scientology have been established, the most notable of these being the Church of Scientology. Scientology sponsors a variety of social service programs. These include a set of moral guidelines expressed in a brochure called The Way to Happiness, the Narconon anti-drug program, the Criminon prison rehabilitation program, the Study Tech education methodology, a volunteer organization, and a business management method.
Scientology has been surrounded by controversies since its inception. It has often been described as a cult that financially defrauds and abuses its members, charging exorbitant fees for its spiritual services. The Church of Scientology has consistently used litigation against such critics, and its aggressiveness in pursuing its foes has been condemned as harassment. Further controversy has focused on Scientology's belief that souls ("thetans") reincarnate and have lived on other planets before living on Earth. Former members say that some of Hubbard's writings on this remote extraterrestrial past, included in confidential Upper Levels, are not revealed to practitioners until they have paid thousands of dollars to the Church of Scientology. Another controversial belief held by Scientologists is that the practice of psychiatry is destructive and abusive and must be abolished. [Edit: The Wiki article is not bad, but the best way to explore the subject is through their own website, which has informative videos on them, as follows:
www.criminon.org (their criminal reform program)
www.narconon.org (their drug rehab program)