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 and were replaced by three Sea Org members. Hubbard, however, remained very much in control; he held ninety-eight of the 100 issued shares and the US Court of Claims later found OTC to be a "sham corporation". The Sea Org had no separate corporate identity, so the activities of the Scientology fleet were carried on through a division of the Church called Flag (for "flagship"), based aboard Hubbard's flagship "Apollo". Money was funnelled from the CSC to Flag, which usually relied on cash to pay its bills, with little regard for the law. When the United Kingdom introduced restrictions on