The Church of Scientology is a religious organization founded in the early 1950s by science fiction writer L. Ron Hubbard. It promotes a set of beliefs and practices centered around the idea of spiritual enlightenment and personal development through a process called auditing. Members believe that individuals are spiritual beings, known as thetans, who have lived multiple past lives. Scientology has been both praised and criticized for its teachings and practices. It operates numerous churches and missions worldwide, offering courses and counseling to its members. The organization is known for its controversial stance on mental health and its legal battles regarding tax-exempt status and allegations of abuse.