http://wol.jw.org/en/wol/d/r1/lp-e/2001051?q=governing+body&p=par
Another Unforgettable Annual Meeting
These questions were answered at the annual meeting held on October 1, 1971. On that occasion, one of the speakers pointed out that the governing body of “the faithful and discreet slave” preceded the Watch Tower Bible and Tract Society of Pennsylvania by hundreds of years. (Matthew 24:45-47) A governing body was formed at Pentecost of 33 C.E., more than 18 centuries before the Pennsylvania corporation came into existence. At first, the governing body consisted of, not 7 men, but 12 apostles. Evidently, its number was enlarged later, for “the apostles and older men in Jerusalem” were taking the lead.—Acts 15:2.
In 1971 the same speaker explained that the members of the Watch Tower Society could not vote in the members of the anointed Governing Body . Why? “Because,” he said, “the governing body of the ‘slave’ class is not appointed by any man. It is appointed by . . . Jesus Christ, the Head of the true Christian congregation and the Lord and Master of the ‘faithful and discreet slave’ class.” Clearly, then, the members of the Governing Body cannot be voted into office by the membership of any legal corporation.
Continuing, the speaker made this very significant statement: “The governing body does not have officers such as the Society’s Board of Directors has, namely, president, vice president, secretary-treasurer and assistant secretary-treasurer. It has merely a chairman.” For many years, the president of the Pennsylvania corporation was also the foremost member of the Governing Body . This would no longer be the case. While not equal in experience or ability, Governing Body members would be equal in responsibility. The speaker added: “Any member of the governing body can be chairman thereof without being at the same time the president of the . . . Society . . . It all depends upon the rotation system for the chairmanship in the governing body .”
At that unforgettable annual meeting in 1971, a distinction was clearly drawn between the spirit-anointed members of the Governing Body and the directors of the Pennsylvania corporation. Still, members of the Governing Body continued to serve as directors and officers of the Society. Today, however, the question arises: Is there any Scriptural reason why the directors of the Watch Tower Bible and Tract Society of Pennsylvania must be members of the Governing Body ?
The answer is no. The Pennsylvania corporation is not the only legal entity used by Jehovah’s Witnesses. There are others. One is the Watchtower Bible and Tract Society of New York, Incorporated. It facilitates our work in the United States. Jehovah’s blessing has clearly been upon that corporation, though its directors and officers have been mainly of the “other sheep.” The International Bible Students Association is used in Britain. Other legal entities are used to promote Kingdom interests in other lands. All of them harmoniously assist and have a role to play in getting the good news preached earth wide. No matter where they are located or who serve as directors or officers, these entities are theocratically guided and used by the Governing Body . Hence, such entities have assigned tasks to perform in furthering Kingdom interests.
It is beneficial for us to have legal entities. We thereby conform to local and national laws, as required by God’s Word. (Jeremiah 32:11; Romans 13:1) Legal entities facilitate our work of spreading the Kingdom message by printing Bibles, books, magazines, brochures, and other material. Such entities also serve as legal instruments to handle matters related to property ownership, relief efforts, contracts for the use of convention facilities, and so forth. We are thankful for the services of such legal entities.