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
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