Synonyms for the Church of Scientology include the "Scientology religion" and "Church of Scientologists." The term "Scientology" refers to the religious system and practices developed by its founder, the late L. Ron Hubbard. The organization is recognized by the United States Internal Revenue Service (IRS) as a tax-exempt religion and has attracted millions of followers worldwide. However, Scientology has also been the subject of controversy due to allegations of abusive practices and harassment of critics. As a result, some may refer to the organization as a "cult," while others may use phrases such as "Church of Scientology International" or simply "Scientology".