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 Falwell's Old Time Gospel Hour – the IRS refused to make public any of the agreement's terms or how much the Church of Scientology had paid in back taxes. It was not until December 30, 1997 that the terms of the agreement became public when they were leaked to "The Wall Street Journal". The source of the leak (which was made to both "The Wall Street Journal" and "The New York Times") was never disclosed but it possibly came from Capitol Hill, where a congressional committee had recently subpoenaed numerous IRS documents. The agreement between Scientology and the IRS comprises