I am well aware Narconon has charitable status. As far as I understand, there pretty much is a single requirement to obtain ANBI status. 90% of your activities must be for the common good. In principe, Narconon meets the requirement simply by virtue of being a drug treatment centre. The quality of care they offer is largely if not wholly irrelevant for the tax office. Now, one might try to argue that if Scientology receives more than 10% of revenues, the charitable status should be retracted as well. However, it is a long stretch and I would much rather spend my time on getting the Health Inspection to do some serious inspecting.