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
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