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
Scientology in the United Kingdom Commission including a letter purported to originate from the Ministry of Defence that confirmed that Scientology is "an officially recognised religion in the Royal Navy". However, the 2012 Royal Navy Personnel Management Manual (in Chapter 31 - Religion and Faiths) makes no reference to Scientology. The Prison Service in England and Wales does not recognize Scientology as a religion, but prisoners who are registered as Scientologists may practice their religion and are given access to a representative of the Church of Scientology if they wish to receive its ministry. Under Scots law, Scientology ministers had been authorised to perform marriages