Church of Scientology Flag Service Organization land-based organization was established. CSFSO ministers the highest levels of auditor training through Class XII and auditing through New OT VII. It serves as the spiritual headquarters for Scientologists from all over the world who travel there to participate in religious services. [...]" In another 1993 memorandum by the Church of Scientology International, the following information was provided to the Internal Revenue Service with regards to FSO's personnel and its income: "[...] CSFSO [...] ministers high levels of religious services to parishioners from around the world from facilities in Clearwater, Florida. This church has a staff of approximately 449 individuals
Church of Scientology Flag Service Organization deliver the "Advanced Technology" to its public members while guaranteeing weekly payments to the RTC of 6% of the monetary value of the "Advanced Technology"-services delivered by the FSO. The Church of Scientology International (CSI) presents itself as the mother church of the Church of Scientology worldwide. As such, it has the right to use and sub-license various Scientology trademarks and service marks. Consequently, CSI has entered a number of agreements with other subordinate organizations in the Scientology hierarchy, such as the FSO: According to its 1993 application for tax exemption, the corporation "Church of Scientology Flag Service Organization, Inc."