In 1971, the legal entity and the governing body were described as 2 separate things. Reasoning that GB members are anointed and cannot be voted in like in a legal entity. And, that the corporate members did not have to be "anointed" to serve in the legal entity, "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." WT 2001 1/15 p. 28-31