Church Of Scientology Flag Service Organization
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Church Of Scientology Flag Service Organization
The Church of Scientology Flag Service Organization, also known as Flag or FSO, is an American 501(c)(3) non-profit corporation. 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.Information from the official website of the Church of Scientology Flag Service Organization, retrieved on April 7th, 2008
"Church of Scientology Flag Service Organization 210 South Fort Harrison Ave. Clearwater, Florida 33756 USA 727-445-4387"
According to the official website of the Church of Scientology, "the Flag Service Organization (FSO) is a religious retreat which serves as the spiritual headquarte ...
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Clearwater, Florida
Clearwater is a city located in Pinellas County, Florida, United States, northwest of Tampa and St. Petersburg. To the west of Clearwater lies the Gulf of Mexico and to the southeast lies Tampa Bay. As of the 2020 census, the city had a population of 117,292. Clearwater is the county seat of Pinellas County and is the smallest of the three principal cities in the Tampa–St. Petersburg–Clearwater metropolitan area, most commonly referred to as the Tampa Bay Area. Cleveland Street is one of the city's historic avenues, and the city includes BayCare Ballpark and Coachman Park. The city is separated by the Intracoastal Waterway from Clearwater Beach. Clearwater is the home of Clearwater Marine Aquarium. The global headquarters of the Church of Scientology is located in Clearwater. History Present-day Clearwater was originally the home of the Tocobaga people. Around 1835, the United States Army began construction of Fort Harrison, named after William Henry Harrison, a ...
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Memorandum
A memorandum ( : memoranda; abbr: memo; from the Latin ''memorandum'', "(that) which is to be remembered") is a written message that is typically used in a professional setting. Commonly abbreviated "memo," these messages are usually brief and are designed to be easily and quickly understood. Memos can thus communicate important information efficiently in order to make dynamic and effective changes. In law, a memorandum is a record of the terms of a transaction or contract, such as a policy memo, memorandum of understanding, memorandum of agreement, or memorandum of association. In business, a memo is typically used by firms for internal communication, while letters are typically for external communication. Other memorandum formats include briefing notes, reports, letters, and binders. They may be considered grey literature. Memorandum formatting may vary by office or institution. For example, if the intended recipient is a cabinet minister or a senior executive, the form ...
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Religious Technology Center
The Religious Technology Center (RTC) is an American non-profit corporation Letter by the Internal Revenue Service to Flemming Paludan, Regional Director, Danish Tax-Office, Washington, D.C., USA, December 22, 1993 that was founded in 1982 by the Church of Scientology to control and oversee the use of all of the trademarks, symbols and texts of Scientology and Dianetics. Although RTC controls their use, those works are owned by another corporation, the Church of Spiritual Technology which is doing business as L. Ron Hubbard Library, registered in Los Angeles County, California. While exercising authority over the use of all Dianetics and Scientology materials, RTC claims that it is not involved in the day-to-day management of the Church of Scientology; that role is assigned to a separate corporation, the Church of Scientology International (CSI). According to the RTC website, "RTC stands apart as an external body which protects the Scientology religion and acts as the final ar ...
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Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service. Origins of tax codes in the United States Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not separately organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, ...
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501(c)
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)) and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions. For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals. Types According to the IRS Publication 557, in the ''Organization Reference Chart'' section, the following is an exact list of 501(c) organization types and their corresponding des ...
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Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling ...
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Agent (law)
The law of agency is an area of commercial law dealing with a set of contractual, quasi-contractual and non-contractual fiduciary relationships that involve a person, called the agent, that is authorized to act on behalf of another (called the principal) to create legal relations with a third party. Succinctly, it may be referred to as the equal relationship between a principal and an agent whereby the principal, expressly or implicitly, authorizes the agent to work under their control and on their behalf. The agent is, thus, required to negotiate on behalf of the principal or bring them and third parties into contractual relationship. This branch of law separates and regulates the relationships between: * agents and principals (internal relationship), known as the principal-agent relationship; * agents and the third parties with whom they deal on their principals' behalf (external relationship); and * principals and the third parties when the agents deal. Concepts The recip ...
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Secretary
A secretary, administrative professional, administrative assistant, executive assistant, administrative officer, administrative support specialist, clerk, military assistant, management assistant, office secretary, or personal assistant is a white-collar worker person whose work consists of supporting management, including executives, using a variety of project management, communication, or organizational skills within the area of administration. There is a diverse array of work experiences attainable within the administrative support field, ranging between internship, entry-level, associate, junior, mid-senior, and senior level pay bands with positions in nearly every industry. However, this role should not be confused with the role of an executive secretary, cabinet secretary such as cabinet members who hold the title of "secretary," or company secretary, all which differ from an administrative assistant. The functions of a personal assistant may be entirely carried out ...
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Treasurer
A treasurer is the person responsible for running the treasury of an organization. The significant core functions of a corporate treasurer include cash and liquidity management, risk management, and corporate finance. Government The treasury of a country is the department responsible for the country's economy, finance and revenue. The treasurer is generally the head of the treasury, although, in some countries (such as the United Kingdom or the United States) the treasury reports to a Secretary of the Treasury or Chancellor of the Exchequer. In Australia, the Treasurer is a senior minister and usually the second or third most important member of the government after the Prime Minister and Deputy Prime Minister. Each Australian state and self-governing territory also has its own treasurer. From 1867 to 1993, Ontario's Minister of Finance was called the Treasurer of Ontario. Originally the word referred to the person in charge of the treasure of a noble; however, it ha ...
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Corporation
A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law "born out of statute"; a legal person in legal context) and recognized as such in law for certain purposes. Early incorporated entities were established by charter (i.e. by an ''ad hoc'' act granted by a monarch or passed by a parliament or legislature). Most jurisdictions now allow the creation of new corporations through registration. Corporations come in many different types but are usually divided by the law of the jurisdiction where they are chartered based on two aspects: by whether they can issue stock, or by whether they are formed to make a profit. Depending on the number of owners, a corporation can be classified as ''aggregate'' (the subject of this article) or '' sole'' (a legal entity consisting of a single incorporated office occupied by a single natural person). One of the most at ...
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Board Of Directors
A board of directors (commonly referred simply as the board) is an executive committee that jointly supervises the activities of an organization, which can be either a for-profit or a nonprofit organization such as a business, nonprofit organization, or a government agency. The powers, duties, and responsibilities of a board of directors are determined by government regulations (including the jurisdiction's corporate law) and the organization's own constitution and by-laws. These authorities may specify the number of members of the board, how they are to be chosen, and how often they are to meet. In an organization with voting members, the board is accountable to, and may be subordinate to, the organization's full membership, which usually elect the members of the board. In a stock corporation, non-executive directors are elected by the shareholders, and the board has ultimate responsibility for the management of the corporation. In nations with codetermination (such a ...
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