Church of Scientology Flag Service Organization

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Church of Scientology Flag Service Organization, Inc.

Scientology Building in Clearwater, Florida - operated by the Flag Service Organization
Formation	1981
Type	Religious
Headquarters	Clearwater, Florida, United States
President	Lena Lind
Website	scientology-fso.org

The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation.^[1] Within the worldwide network of Scientology corporations and entities, the FSO is officially referred to as the "spiritual headquarters" of the Church of Scientology. The organization is located in Clearwater, Florida.^[2]

According to the official website of the Church of Scientology, "the Flag Service Organization (FSO) is a religious retreat which serves as the spiritual headquarters for Scientologists from all over the world. It is the hub of the Scientology worldwide community, a dynamic, multilingual organization and is the largest single Church of Scientology in the world with well over 1,000 staff members." Additionally, the FSO "delivers Dianetics and Scientology services from the very bottom of The Bridge to the top, as well as certain specialized auditing services only available here.^[3]"

In a memorandum provided to the Internal Revenue Service, the Church of Scientology International explained the role and the functions of the FSO as follows:

'Flag' in CSFSO's name originates from the Flag Service Organization's earliest ecclesiastical beginnings in 1967 aboard the Flag Ship Apollo and the name was maintained as tradition when the 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.

— Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, 1993 ^{[4]: 150117}

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 and an annual budget of approximately $ 81.3 million, based on its annual disbursements for the most recent year for which financial statements are available. [...]"^[5]