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 worship" and should be registered as a place for marriage; a government minister expressed concern that the decision might affect the future legal status of Scientology in the UK. While the Church of Scientology itself does not have charitable status, several of its related organisations do, including Greenfields School and Narconon. The governing organisation of Scientology in the UK, Church of Scientology Religious Education College, Inc (COSRECI), is a corporation registered in South Australia. While a court judgement there recognises Scientology as a religion, COSRECI itself is not registered as a charity. In 1999 CoS provided documents to the Charity