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Try this one.

 

Quoted from here :  http://www.scientologytoday.org/Common/question/pg05.htm

 

Why is Scientology a religion?

Scientology meets all three criteria generally used by religious scholars when examining religions: (1) a belief in some Ultimate Reality, such as the Supreme Being or eternal truth that transcends the here and now of the secular world; (2) religious practices directed toward understanding, attaining or communicating with this Ultimate Reality; and (3) a community of believers who join together in pursuing the Ultimate Reality.

Scientology’s belief in an Ultimate Reality that transcends the material world include its concepts of the thetan, the spiritual world (the seventh dynamic) and the Supreme Being (the eighth dynamic). The second element can be found in Scientology’s life-rite ceremonies such as naming, marriage and funeral services, but predominantly in the religious services of auditing and training, through which Scientologists increase their spiritual awareness and attain an understanding of the spiritual world and, ultimately, their relationship with the Supreme Being. As to the third element, a very vital community of believers can be found at any church of Scientology at almost any time of the day...