[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.

[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.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.

[6] On September 21, 1993, the following individuals held corporate positions at the organization: The Board of Trustees was composed of Sue Price, Pam Hubbert and Richard Reiss.

[citation needed] The Internal Revenue Service granted FSO's request for exemption through an official recognition letter on October 1, 1993.

This body is headed by the Commanding Officer Flag Land Base, who is the highest ecclesiastical official in CSFSO's hierarchy.

CMO CW oversees and ensures the implementation of programs that CSFSO receives from the Commodore's Messenger Org International, an ecclesiastical body within CSI.

These programs can relate to all facets of CSFSO's activities from the conduct of religious services to the acquisition and renovation of buildings, and unusual or ongoing legal or financial matters.