the IRS and, according to The New York Times: At the meeting with Commissioner Goldberg, Miscavige offered to cease Scientology's suits against the IRS in exchange for tax exemptions. This led to a two-year negotiating process, in which IRS tax analysts were ordered to ignore the substantive issues because the issues had been resolved prior to review. In 1992 Scientology was granted recognition as a nonprofit organization in the U.S., which creates a tax exemption for the Church of Scientology International and its subsidiaries, and tax deductions for those who contribute to their programs. Senior Scientology officials and the IRS later issued a statement that the ruling was based on a two-year inquiry and voluminous documents that, they said, showed the organization was qualified for the exemptions. To announce the settlement with the IRS, Miscavige gathered a reported 10,000 members of Scientology in the Los Angeles Memorial Sports Arena, where he delivered a two-and-a-half-hour address and proclaimed, "The war is over!" The crowd gave Miscavige an ovation that lasted more than ten minutes. Church of Scientology initiatives According to the Scientology organization, Miscavige initiated a long-term project of issuing unreleased and corrected editions of Hubbard's books and restoring L. Ron Hubbard lectures, including translating many works into other languages. Another initiative by Miscavige, launched in 2003, is to build new or remodeled Scientology locations, called "Ideal Orgs", in every major city in the world. Since then, over seventy new or remodelled locations have been opened, including facilities in Washington, D.C., Madrid, New York City, London, Berlin, Mexico City, Rome, Tel Aviv, Atlanta, Miami, and San Diego. As Chairman of the Board of the RTC, Miscavige works primarily from Scientology's Gold Base near Hemet, California. Scientologists often refer to him as "DM", or "C.O.B.", for chairman of the board. In their 2007 book, Extraordinary Groups: An Examination of Unconventional Lifestyles, W. W. Zellner and Richard T. Schaefer noted that, "David Miscavige has been the driving force behind the Church of Scientology for the past two decades" and that, "Miscavige's biography and speeches are second only to Hubbard in dominating the official Scientology Web site." Flag Building One of the largest projects of Miscavige's career is the Flag Building, originally called the "Super Power Building", which is described as the spiritual headquarters of the Scientology organization. It is the largest of Scientology's properties in Clearwater, Florida. The 377,000 square foot structure is