The Church of Scientology, while it differs from other religions in certain ways, is in fact a bona fide religion. This collection of links will help answer the question of why Scientology is a religion. I've tried to break it down further than just the major section in order to assist you in finding specific things.

• Introduction
  
• Defining Religion in a Pluralistic Society
  • Isolating an Objective Basis
    
  • Overriding International Standards
  • Common Religious Functions
  • Governmental Approaches
  • Bona Fides of the Scientology Religion - An Overview
    
• Doctrine of the Scientology Religion
  • How Dianetics Fits In
  • The Thetan
  • Theta and MEST (Matter, Energy, Space, Time)
  • Creation
  • Spiritual Entrapment by MEST
  • Salvation
  • The Eight Dynamics
  • The Supreme Being
  • Scientology Ethics
  • Understanding Life
• The Religious Practices of Scientology
  • Auditing
  • How Auditing is Conducted
  • The Role of Communication in Auditing
  • Higher States of Existence
  • Religious Training
  • The E-Meter
  • Scientology Church Cerimonies
  • The Scope of Practices
• Scripture and Symbols of Scientology
• • An Overview of the Scripture
  • • Books
    • Technical and Administrative Volumes
    • Recorded Lectures
    • Films
  • Dissemination and Preservation of the Scripture
  • Symbols of the Religion
  • The Bridge Auditing and Training
• Organizations of the Scientology Religion
• • The Scientology Ecclesiastical Hierarchy
  • Staff of Scientology Organizations
  • The Sea Organization
  • Conclusion
  • Religious Technology Center
  • The Scientology Membership Organization
    
• Scientologists' Community Activities
• • Volunteer Ministerial Program
  • Scientology Social Benefit Programs
  • Drug Rehabilitation and Education
  • Education
  • Improving Public Morality
  • Criminal Rehabilitation
  • Coordination and Guidance
  • Conclusion
    
• L. Ron Hubbard, the Founder of Scientology
• • Milestones
  • Dianetics Goes Public
  • The Spiritual Essence of Man
  • The Legacy
• Appendix 1: The Theological Fundamentals of the Scientology Religion
• • The Aims of Scientology
  • The Factors
  • The Scientology Aims
• Appendix 2: Scientology: An Analysis and Comparison of its Religious Systems and Doctrines
• Appendix 3: The Marks of Religion
  • Introduction
  • System of Beliefs
  • Religious Practices
  • Church Community
  • Scientology Worship
  • About the Author
• Appendix 4: Its Cosmology, Anthropology, System of Ethics & Methodologies
• Appendix 5: An Analysis and Review of a New Religion
• Appendix 6: And Contemporary Definitions of Religion in the Social Sciences
• Appendix 7: A True Religion
• Appendix 8: The Relationship Between Scientology and Other Religions
• Appendix 9: Official Recognition of Scientology as a Religion
• Appendix 10: Books by L. Ron Hubbard on Scientology