The Church of Scientology Western United States (CoSWUS) is a Californian 501(c)(3) non-profit corporation, located in Los Angeles. CoSWUS is integrated within the ecclesiastical hierarchy of the Church of Scientology. The corporation is composed of several individual Scientology organizations and entities, among them churches, such as the "Church of Scientology of Los Angeles", which delivers services to public members of Scientology.
In its application for tax exemption, CoSWUS described the structure of the corporation as follows:
"The CSWUS corporation houses six distinct ecclesiastical organizations that includes three churches, each of which ministers religious services at a different level of the religious hierarchy described above; two supervisory organizations and an ecclesiastical support organization. Except for the Church of Scientology of San Diego, all of these church organizations are located in Los Angeles where they share a large complex of buildings and facilities. "
The core of CoSWUS' organizations are located around L. Ron Hubbard Way in Hollywood, where three so-called "service organizations" are located: the already mentioned "Church of Scientology of Los Angeles", the "American Saint Hill Organization" (ASHO) and the "Advanced Organization Los Angeles" (AOLA). In this area is also the former "Cedars of Lebanon" Hospital located, which was purchased by the Church of Scientology during the 1970s and which serves today as a dormitory for the Scientology staff members, who work in the adjacent buildings or elsewhere in Los Angeles.
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