Katie Holmes, I mean, Scientology FAQ   (link)

http://scientologywatch.org/
This FAQ is a (necessarily) brief introduction to Dianetics and Scientology; the organization (the "Church" of Scientology) founded by L. Ron Hubbard to administer the policies thereof; some of the beliefs; and the techniques for administering those beliefs.

One problem with constructing a FAQ such as this is that there is no simple, easy, answer to the question "what IS scientology?" Scientology is billed as an (elegant) applied religious philosophy, an (infallible) science of the mind, a (superior) system of ethics, an (improved) study technique, a (foolproof) administrative method -- a complete cradle-to-grave-to-cradle (reincarnation is a key element) codex of living. Also, quoting enough of Hubbard's writings to make a point is considered an infringement of copy- right by scientologists (else they raise the cry of "oh, that's taken out of context").

It is safe to say that most of dianetics and scientology is utter foolishness, based on a blend of fraudulent pseudoscience couched in terms designed to make any particular segment appear innocuous. When applied, these policies and dogma are designed to separate those gullible enough to be taken in by them from the maximum amount of money in the minimum amount of time.