I came across this letter sent to the Taxation Department by the WTB&S society in Australia which was for a submission to be recognized as a tax deductivle gift recipient. Although it doesn't relate to this case it explains how they view their legal establishment. The whole letter can be viewed from
http://docs.google.com/viewer?a=v&q=cache:qAhsGtE4vysJ:www.cdi.gov.au/submissions/357-WatchtowerBibleandTractSocietyofAustralia.doc+jehovah's+witnesses+tax+deductible+gifts&hl=en&gl=au&pid=bl&srcid=ADGEEShqa1b_fSujlTKVmGFjcX1_Ba5vUp35FHuRi35cMc4nDPrw6Ny-RofDCP8LBYZwIo5Ou--0BwuRDJIvxt_5m8fnMy9vdr0qeUE-E2pxT2k6JPVzcY2Ja4d7nJakXCAQLUjYXjKf&sig=AHIEtbQgZvnsIgFUP_TrWXykjMWsiDm7Bw
"......Jehovah’s Witnesses are individual Christians who worship Jehovah, the supreme God
of the universe and the Creator of it.?Isaiah 43:10, 12; Psalm 83:18.
The Watchtower Bible and Tract Society of Australia (the “Society”) is a not-for-profit
religious organization registered under the New South Wales Companies Act 1961 as
a company limited by guarantee. It is the legally registered body that acts on behalf of
Jehovah’s Witnesses in Australia. The objects of the Society are set out in the attached
Articles and Memorandum of Association.
The primary attributes of the Witnesses and the Society are religious, charitable,
educational, and community service oriented. Their activities are based on a love for
God and their fellowman and can be divided into two main areas, the public ministry
and the internal ministry.
...Issues Regarding Definitions Used in Australia Compared to Other Countries
The Society is not an international organization having branches in other countries.
However, Jehovah’s Witnesses are worldwide, and a different not-for-profit organization
is registered in each country. The structures of these corporations vary according to the
laws applying in each country. In some countries, such as the United States of America
and New Zealand, donors to our religious organizations are exempt from gift duty and
may claim tax deductions for donations made to the church.
In some countries, we are limited by the fact that funds received cannot be distributed
to another country, thus preventing an international support arrangement. Although this
has, at times, proven to be inconvenient, it has not unduly hampered our work...."
What I found astounding was the comment that 'the Society is not an international organization having branches in other countries'. What is important to this current case is that the Society does not recognize the office in the USA to be the head office.
This means they have set themselves up so that each country is independant of other countries and their legal liability would be limited to each individual country.
So much for unity but it would seem a waste of time to bring up the head office in the current legal case.