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 which purportedly delivered banking services to Flag. However, in reality OTC had no offices, officers or employees. Flag's funds were deposited in OTC's Swiss bank accounts, on all of which Hubbard was a signatory. In 1972, Hubbard had $2 million in cash transferred from OTC's accounts to the "Apollo", where it was stored in a locked file cabinet to which only his wife Mary Sue had the keys. Another vehicle for inurement was the United States Churches of Scientology Trust, described by the US Court of Claims in 1984 as "a bogus trust controlled by key church officials" including Hubbard