Scientology contribute a proportion of their income and comply with the Religious Technology Center (RTC) and its standards. Operating Thetan levels are offered only at Scientology's Advanced Organizations (Los Angeles, Sydney, East Grinstead and Copenhagen). The Flag Service Organization in Clearwater, Florida offers OT levels VI and VII. The Scientology ship "Freewinds" offers OT VIII. In 1955, Hubbard created a list of 63 celebrities targeted for conversion to Scientology. In a church policy letter in 1973, L. Ron Hubbard wrote, "The purpose of [the] Celebrity Centre is, to forward the expansion and popularization of Scientology through the arts." Scientology operates eight
Church of Scientology Flag Service Organization organization and is the largest single Church of Scientology in the world with well over 1,000 staff members." Additionally, the FSO "delivers Dianetics and Scientology services from the very bottom of The Bridge to the top, as well as certain specialized auditing services only available here." In a memorandum provided to the Internal Revenue Service, the Church of Scientology International explained the role and the functions of the FSO as follows: "'Flag' in CSFSO's name originates from the Flag Service Organization's earliest ecclesiastical beginnings in 1967 aboard the Flag Ship Apollo and the name was maintained as tradition when the