Watchtower has always kept two sets of books, in one way or another.
Unless they are expecting to, and have accepted they will lose their non-profit, charity status; they will have to maintain membership and have a means to positively identify those active or "financial" members...that means is currently the field service reports - AKA "The Publisher". "The Member". Same thing. That is what identifies an individual as an active member, and is what Watchtower claims is their charitable programming - the preaching work is 70% of their activities and the only component they can claim to qualify them as a charity.
Without members, there would be no preaching work, without the preaching work there would be no programming, and with no programming there would be no charity, and without a charity they wouldn't be able to own the properties, land and buildings that are assigned to registered charities.
Maybe they should start selling them off?....oh wait...
I'd really love to know how they are rearranging the chessboard.