Some people here are clearly skirting the issue here. Whether or not Scientology is a religion or a cult, or whether its beliefs are any more silly than a mainstream religion is not the point. The point is that the Church of Scientology steals from its members and kills them. I do not care about the religion itself - the question here is whether the Church's status as a religious institute exempts it from lawful conduct. That is not a, how Azash put it, "an opinion." Hubbard was convicted in a court of law of massive fraud, and there are plenty of deaths that are, at the absolute least, highly suspicious. The absolute best you could say is that members of Scientology have the impeccable bad luck to not be able to take necessary seizure medication or to suffer from the Church accidentally engaging in "preemptive donations" or to be boiled alive.
Lisa McPherson is by far and away the best documented case, and seems to indicate carelessness by the Church. According to the original coroner's reports, she died of dehydration and was covered in roach bites. According the coroners employed by the Church, she died of a blood clot in her left lung that she suffered during the car accident. In either event, she showed signs of physical abuse, and was dead well before she entered the hospital. In the case that the state coroner is right, the Church maliciously and cruelly murdered a member of the Church who had at this point become of no use (she was broke by then). If the Church's coroners are right, she was the victim of negligent homicide at the absolute least (usually this would still be a murder, since the Church actively sought to deny her needed medical assistance), which is still a very serious matter, and she was then dead for atleast 16 days, and was clearly neglected by the Church, noting, once again, that her corpse was covered in roach bites.