In the US congregations are set up as non-profit corporations with 3 elders from the congregation that has the property in their territory. The elders are only trustees and do not own anything nor does the congregation. If any of these elders are removed or step down, die, or move outside this congregation, another trustee is appointed by the BOE. If this corporation is dissolved (if the congregation is dissolvedl), the property reverts to the parent non-profit corporation, the WTS, which also functions the same way with trustees with ownership not being held by them or the trustees. I can say that I have seen these trustees disregard the "requests" of COs and DOs to sell property.
Of course, the WTS can and has dissolved congregations and sent the members to another congregation(s). But after awhile, those congregations would be huge.
nonprofit corporation
A legal structure authorized by state law allowing people to come together to either benefit members of an organization (a club, or mutual benefit society) or for some public purpose (such as a hospital, environmental organization or literary society). Nonprofit corporations, despite the name, can make a profit, but the business cannot be designed primarily for profit-making purposes, and the profits must be used for the benefit of the organization or purpose the corporation was created to help.When a nonprofit corporation dissolves, any remaining assets must be distributed to another nonprofit, not to board members. As with for-profit corporations , directors of nonprofit corporations are normally shielded from personal liability for the organization's debts. Some nonprofit corporations qualify for a federal tax exemption under ยง 501(c)(3) of the Internal Revenue Code, with the result that contributions to the nonprofit are tax deductible by their donors.
http://www.primerus.com/nonprofit-and-charitable-organizations-law.htm
