Originally formed to keep money out of the reach of the IRS in foreign bank accounts.The IAS has three membership levels: 6 months for free, annual and lifetime.

It is mandatory for a Scientologist to be a member of the IAS in order to take services at a Church of Scientology, and all newcomers are given a free six month membership to start.

Scientologists who reach honor statuses are published in the Impact magazine, are entitled to wear a commemorative pin, and attend IAS Patrons Ball events where they are given elaborate trophies with their names engraved on them.

[10] In 1984, the Church of Scientology was staring at an almost billion dollar tax bill from the IRS,[11] and a $39 million judgment from a lawsuit in Oregon.

[2]: 396 [13]: 345  Fairly long, the document included: We, the undersigned, pledge ourselves, without reservation or any thought of personal comfort or safety, to achieving the aims of Scientology: "A civilization without insanity, without criminals and without war, where the able can prosper and honest beings can have rights, and where Man is free to rise to greater heights.

Marquees are erected, and in 2004 "the 'tent' was big enough to comfortably house a Jumbo 747 and the accompanying 'service tents' made Saint Hill look like a huge refugee camp.

[16] In 2023, a former Scientologist arranged for a protest outside Saint Hill Manor during the event to "[send] Scientology a clear message: the abuse must stop".

[18] According to John Duignan, Freedom Medals are awarded to those "who have done big press relations activity and mentioned Scientology or who have struck a major blow against psychiatry.