RTC stands hierarchically at the top of the Church of Scientology network. It has regulatory, corporate and ecclesiastical power over the policy and activities of all other Scientology management units, corporations, churches, missions and other organizations - with the only exception being the Church of Spiritual Technology. The position of RTC is notably visible in a drawing titled "The Command Channels of Scientology", which the Church of Scientology International (CSI) and RTC provided to the IRS in their application for tax-exempt status. The Church of Spiritual Technology has not been included in this application.