Flag Building It includes a 15-story tower topped by a bronze Scientology cross visible from much of Clearwater. Construction began in 1998, was halted in 2003, and was ultimately resumed to reach substantial completion during 2011. The long delay in construction led to substantial fines being levied by the city authorities. The building is valued at $80 million and at least $145 million has been raised by Church fundraising towards the project. The church denies accusations that the Flag Building's completion was deliberately delayed so that it could serve as a cash cow. The Church of Scientology announced in August 2013 that
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