Church of Scientology has announced that the next two levels of Scientology teaching, "OT 9" and "OT 10", will be released and made available to church members when all the major organizations in the world have reached Saint Hill size. The "worldwide spiritual headquarters" of the Church of Scientology is known as "Flag Land Base," located in Clearwater, Florida. It is operated by the Floridian corporation Church of Scientology Flag Service Organization, Inc.. The organization was founded in 1975 when a Scientology-founded group called "Southern Land Development and Leasing Corp" purchased the Fort Harrison Hotel for $2.3 million. Because the reported tenant was
Tax status of Scientology in the United States approach could result in religious freedom being curtailed through denying exemption to bodies with which the government disagreed on policy grounds. To buttress its case against the IRS, Scientology underwent what the "Los Angeles Times" called a "sweeping religious makeover". Hubbard issued a directive ordering Scientology organizations to display religious paraphernalia such as crosses and copies of the "Creed" of Scientology, hold "Sunday services" and establish chapels in their buildings. He declared: "Visual evidences that Scientology is a religion are mandatory." Scientology auditors, previously known as counselors, were renamed "ministers" and instructed to wear white collars, dark suits and silver