incognito, thanks for sharing that. That is the requirement for religious non-profits that the local congregation does not retain the funds received and the "ownership" ultimately lay with the WTS. The parent corporation, the WTS, must though follow the IRS rules regarding how the WTS handles assets etc., or lose their tax-free status.
Although KH ownership was initially under control of 3 local trustees, usually elders, I understand WT has long required specific wording in each congregation' incorporation documents that specified ownership of each KH is to be transferred to WT if the owning congregation is deleted or otherwise ceases to exist.