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 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