Church of Scientology Flag Service Organization on two felony charges and found not guilty. McPherson's cause of death was changed from "undetermined" to "accident" in 2000. The civil suit brought against the Church by McPherson's family was settled in 2004. Church of Scientology Flag Service Organization The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, the FSO is officially referred to as the "spiritual headquarters" of the Church of Scientology. The organization is located in Clearwater, Florida. According to the official website of the Church of Scientology,
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."