Anyone who has read ACIM and understands what it actually says and it's implications will know that "Jesus" is no more than an idea. Like Rebel8 says, "its not based in fact", and that's the whole point. The book may be seen as expounding on Buddha's 4 noble truths and 8-fold pathway by way of an abstract re-interpretation of the story of Jesus for the purpose of acheiving peace of mind or "enlightenment", and as such, "facts" like who wrote it, who owns the copyright, channelling claims, exploitation for commercial benefit (whether cultish or not), whether Jesus existed, etc... are entirely irrelevent to the text, it's application and purpose. It may be seen in other ways, and other's can have their own interpretation on what it says and use the book in a way that they see fit.