Just as I side point. There was a congregation I know of that inherited some money. I think it was to the tune of about 20k. The wishes in the will was that it be used for the local congregation. The BoE thought fantastic will use the money to buy a state of the art projector - this was as the TVs were been introduced. CO heard about it and told the elders to send the money to HO. The elders refer to the deceased will stipulating for congregation use only, and notify the CO that he is not only going against the deceased wishes but could also be breaking the law.
My congregation had one of its wealthy members leave a very large sum to the congregation (7 figures) when he died. More than enough to perform a top-quality complete renovation on the KH (which is an older, architecturally significant building). After years of delays from the RBC, that money got sent along to HQ a few years back during the Dollar Dragnet they conducted. I suspect this same guy left some sort of annuity that pays out to the local congregation because ever year we have a resolution to forward on to the Branch a $75,000 donation that was made last month to "the ________ Congregation of Jehovah's Witnesses". Guessing his will stipulated the cash go to the local hall, so they have to go through the resolution process to get around the legal stuff.
The KH still hasn't received its desperately needed renovation. It's on a prime lot in a very wealthy community, so I'm just waiting for the day they announce we need to sell and move 1 town over and share halls with another congregation. Between the cash grab and selling the hall, the WTS could easily clear $5 million from a single congregation.