Typically in government regulatory law, it is an EXTREME measure to rescind and cancel (i.e. a duly issued Cease & Desist order) a license to operate in a certain industry or capacity. For example, persons selling securities (investment instruments) have to be properly licensed or they can be criminally prosecuted.
When such a party/corporate entity VIOLATES any of the regulations it triggers an investigation, followed by findings, fines, restrictions and possibly penalties, criminal liability and even the sanction of canceling the license and forbidding future activity with investments. All things are on the table.
With Scientology, the intuitive and seemingly logical opinion of critics (including me, lol) is that their non-profit status should be canceled for all the reasons we all know so well. However, that is a WIN or DIE proposition for both the critic and the COS.
More specifically, the critic rightfully feels that the ONLY way to right this injustice is to have the IRS cancel their non-profit status. On the other side of the equation, the COS would spend BILLIONS in legal fees to avoid that so they are not destroyed. This pits unfunded critics vs. a multi-billion dollar well-organized crime syndicate. No contest.
What a regulatory agency (like the IRS) might be prompted to do (another discussion) is to issue SANCTIONS vs. the cult, while not canceling their 501c3 status. And to suspend their status pending a full resolution where changes and safeguards are put in place which separate the strictly "religious" part of Scientology (probably equal to about 3-5% of their activities) from the money part of Scientology (appx. 97%).
Anything involving money would be withdrawn from their sweepingly general non-profit umbrella. That would mean all donations for auditing and training. And, the majority of the physical space in the org would be mapped out as to what WAS and WAS NOT being used for the business. This is exactly what the IRS proscribes when an individual takes tax write-offs for an office space at their private home--they literally take the sq. foot measurement and only can deduct a pro-rated amount.
Sure, it's messy. But the entire business of collecting taxes is infinitely more messy and complicated so that's nothing the IRS doesn't deal with 365 days a year.
What the COS would ultimately be left with, under such a scenario, is the ability to collect PURE DONATIONS as their only source of untaxed money. All the space used (other than the designated "chapel") would be subject to payroll taxes, property taxes, et al.
I think there is merit in exploring this because it doesn't attempt to attack the COS' status as a religion. Let them have it, but let them then live with the fact that virtually all of their orgs, personnel and money matters are strictly a business (aside from IAS).
Wait, I am ranting again. LOL
---end of rant--