Your friend is spot on. The only reason for the "all donation" arrangement is to avoid having audits from the IRS. It's a preemptive move by the WTBTS so that the IRS will not start looking into their finances and accounting. Smart business but not motivated by the love of the gb.
All the bull they spewed out about such "a loving arrangement by the gb" is a smoke screen to garner praise from the rank and file but the real reason has to do with BUSINESS.
The WTBTS is financed by contributions or donations that come mostly from congregations, right? Then they used to "LOAN" the money to those self same congregations, with interest, to build or remodel KH's. The congregations, in turn, would then repay the "LOAN" to the WTBTS" and when the "LOAN was repaid in full, guess who owned the KH?
It was a BUSINESS deal not "a loving provision". Even when they stopped "charging" interest, it was still a BUSINESS deal because there was a "LOAN" and a repayment plan/agreement.
Same reason Rutherford had to have JW's become a bona fide "RELIGION' back in the 30"s. So the dubs could maintain their "tax exempt" status.
just saying!
eyeuse2badub