Introduction
“I, the undersigned, A. C. Bhaktivedanta Swami, disciple of Om Visnupad Paramhansa 108 Sri Srimad Bhaktisiddhanta Sarasvati Gosvami Maharaj Prabhupada, came in the United States in 1965 on September 18th for the purpose of starting Krishna Consciousness Movement. For one year I had no shelter. I was travelling in many parts of this country. Then in 1966, July, I incorporated the Society under the name and style the International Society for Krishna Consciousness, briefly ISKCON. The lawyer was Mr. J. Goldsmith. Gradually the Society increased, and one after another branches were opened. “
(His Divine Grace A.C.Bhaktivedanta Swami Prabhupada in the directive Direction of Management, dated July 28, 1970)
As stated by Srila Prabhupada above, he incorporated the International Society for Krishna Consciousness, Inc., or briefly ISKCON, on July 13, 1966, under the Religious Corporation Law (RCL) of New York State (NYS)
Certificate of Incorporation (PDF).
for the Seven purposes of ISKCON
The incorporators were A.C. Bhaktivedanta Swami, Carol Baker, and Raymond Marais on the 13th day of July 1966.
(Note: Signed with blue ink tip pen by Srila Prabhupada, the original is at the Country Clerk’s Office in downtown Manhattan, where one can still view it. A certified Copy of the original is here.
This Certificate of Incorporation was filed at the County Clerk office of New York County (Manhattan) as per the provisions of the Religious Corporation Law.
§ 3. Filing and recording certificates of incorporation of religious
corporations. The certificate of incorporation of a religious
corporation shall be acknowledged or proved before an officer authorized
to take the acknowledgment or proof of deeds or conveyances of real
estate, to be recorded in the county in which the principal office or
place of worship of said corporation is or is intended to be situated,
and shall be filed and recorded in the office of the clerk of said
county.
As Srila Prabhupada states in the Direction of Management, the lawyer was Mr. J. Goldsmith.
Mr. Goldsmith finalized the incorporation formalities on July 11, 1966, after Srila Prabhupada’s lecture on Bhagavad Gita 4.1 in 26th Second Ave, NY.
Srila Prabhupāda: [aside:] Mr. Goldsmith, will you wait? Will you come here?
Mr. Goldsmith: No, I got [indistinct].
Srila Prabhupāda: You can sit down, but I have to talk with you after class.
Mr. Goldsmith: Yes, as a matter of fact, I wanted to make an announcement when you’re finished with the Gītā.
Srila Prabhupāda: Here?
Mr. Goldsmith: Do you want to make it now?
Srila Prabhupāda: Yes.
Mr. Goldsmith: Uh… [break]
…
Srila Prabhupāda: All right, Mr. Goldsmith. You can ask me anything.
Mr. Goldsmith: I am finished. I have no questions.
Srila Prabhupāda: You are finished?
Mr. Goldsmith: I have no further…
Srila Prabhupāda: Oh.
Mr. Goldsmith: Oh, I just wanted the addresses of the…
Srila Prabhupāda: You can take the addresses. They are present here.
Mr. Goldsmith: I can take them now. Yes.
Srila Prabhupāda: Yes. You can, Bob, you can give your address. And… [break] [end]
ISKCON, Inc. was incorporated under the incorporation provisions for Churches of Other Denominations under Article 10 (Section 191 & Section 192) of the Religious Corporation Law of New York State.
Srila Prabhupada’s choice of incorporating under Article 10 is significant as a Church incorporated under these provisions is constituted of members.
§ 192. The meeting for incorporation. At the meeting for
incorporation held in pursuance of such notice, the following persons,
and no others, shall be qualified voters, to wit: All persons of full
age, who are then members in good and regular standing of such church by
admission into full communion or membership therewith, in accordance
with the rules and regulations thereof, and of the governing
ecclesiastical body, if any, of the denomination or order, to which the
church belongs, or who have statedly worshiped with such church and have
regularly contributed to the financial support thereof during the year
next preceding such meeting, or from the time of the formation thereof.
Upon the filing of the Certificate of Incorporation, (executed on July 13, 1966), ISKCON came to be. Under its provisions, the members, in fact, are the Corporation, Thus Srila Prabhupada created ISKCON, Inc. a member corporation.
§ 193. The certificate of incorporation:….On filing such certificate the
members of such church and the persons qualified to vote at such meeting
and who shall thereafter, from time to time, be qualified voters, at the
corporate meetings thereof, shall be a corporation by the name stated in
such certificate, and the persons therein stated to be elected trustees
of such church shall be the trustees thereof, for the terms for which
they were respectively so elected.
Srila Prabhupada could have incorporated ISKCON under Article 9 (Free Churches), too. That would have entailed the Corporation to have no members. The initial trustees would then have been able to perpetually assign their successor trustees.
§ 181. Rights, powers and limitations. Upon the filing of such
certificate the persons named therein as trustees, and their successors,
being citizens of the United States and residents of this state, shall
be a body politic and corporate,
Instead, Srila Prabhupada incorporated ISKCON under Article 10, to be constituted with members. They then elect trustees through regular elections. He specified the initial 9 Trustees for ISKCON, Inc., one-third of whose terms would run out yearly.
Annual elections would then replace them as per NYS law.
The Corporation was organized for non-profit exempt purposes as set forth in Section 501 (c) of the Internal Revenue Code.
Subsequently, three officers were elected :
- Brahmananda Das(Bruce Scharf) – President
- Satsvarupa Das (Steve Guarino) – Secretary
- Gargamuni Das (Gregory Scharf) – Treasurer
Gargamuni Das applied for Tax exemption from the Internal Revenue Service (IRS), which was subsequently received.
Constitution of the Society (1966)
Srila Prabhupada expanded the seven purposes of his Society in another document called the Constitution of Association.
These two documents, the Certificate of Incorporation and the Constitution of Association, were known as the (initial) Constitution of the Society.
International Society for Krishna Consciousness or ISKCON?
Srila Prabhupada coined the abbreviation ISKCON of the International Society for Krishna Consciousness
In normal usage, ISKCON, Inc. (Legal name “International Society for Krishna Consciousness, Incorporated”) was known as just ISKCON. This is so as “Inc.” the short form of “Incorporated,” denoting that it is a Corporation, is normally not used colloquially. For e.g.
- IBM, Inc. (Legal name International Business Machine Corporation) is just IBM. Apple, Inc. is normally called just Apple. “Inc.” is used legally.
- Unless an exemption applies, the name of the corporation must contain one of the following words or abbreviations: Incorporated, Corporation, Limited, Inc., Corp., or Ltd. (See NPCL § 301(a)(1))
Certificate of Incorporation of NY Domestic Non-profit Corporations.
When asked this question, Srila Prabhupada replied thus:
Young man (3): I saw a card last night which said, “The International Society for Krishna Consciousness, Inc.” A friend of mine asked me why the word “Incorporated”?
Srila Prabhupāda: Because you want it.
Young man (3): Pardon?
Srila Prabhupāda: Because you want it incorporated. Your state wants it. Your state means you.
Young man (3): The Washington state government.
Srila Prabhupāda: Yes, government wants it. You cannot be revolting against the government. (chuckling) You have to live keeping pace with the government. We are in Kṛṣṇa consciousness. That does not mean we shall not use this electricity, we shall not take an apartment or we shall not sleep. Something unnatural we have to do. Why? Everyone abides by the law. We have to abide by the law. There is no difficulty. And government provides that religious society or this society, they should get themselves incorporated so that is.. it is recognized. In so many activities they want to know whether this society is recognized. SO WE HAVE TO TAKE ALL THESE MEASURES. We cannot go out of the purview of the general rules and regulations.”
(Srila Prabhupada’s Lecture Seattle, October 9, 1968)
NY temple and other worldwide Branches of ISKCON, Inc.
Even though ISKCON, Inc. was registered at 26th 2nd Ave, NY, Srila Prabhupada did not consider this Society to be the NY temple alone. He considered the NY temple to be one of the centers (or branches) of his (soon-to-be) worldwide Society.
This is evident from the first paragraph of the Direction of Management, which came to be after 4 years of rapid expansion of his Society ISKCON or ISKCON, Inc.
Srila Prabhupada then listed the 34 centers (branches) worldwide.
Srila Prabhupada lists the NY temple as one of ISKCON’s 34 branches.
He had explained this earlier.
“The same International Society for Krishna Consciousness as we have branches in different places in USA, a similar branch may be opened in London or in Germany.” (Letter of Srila Prabhupada to Mukunda in London on October 1, 1968)
Thus, he envisaged his NY-incorporated Society ISKCON or ISKCON, Inc. as his worldwide Society, with newly developing centers, including the NY temple, as its branches.
Direction of Management an official formal legally recognizable Document of ISKCON, Inc.
Srila Prabhupada wrote the Direction of Management on the letterhead of ISKCON, Inc.
This document was then Signed by Srila Prabhupada and then counter signed by three witnesses (who were appointed three of the initial 12 GBC secretaries) :
Rupanuga Das, Bhagavan Das, Karandhar Das.
This was the general practice of Srila Prabhupada as to how he authenticated other formal documents.
This document thus created a NY unincorporated association called Governing Body Commission.
Other temples in USA
In the initial years, ISKCON, Inc., NY, was registered with the Secretary of State in several states of the USA and used to operate & later buy newly developing temples in its name in those states. ISKCON, Inc., NY, eventually owned the Los Angeles temple, the San Fransisco temple, the Berkeley temple, the San Diego temple, the Laguna Beach temple (all in California), the Seattle temple, the Gita Nagari farm in Pennsylvania, and many others. Later ISKCON, Inc. also bought the 13-story skyscraper in Manhattan.
Outside of USA
In other countries, such as England, Germany, etc., while registering new Societies, Srila Prabhupada instructed his disciples to follow the Constitution Documents of his Society, ISKCON, Inc., NY, amending them for local laws.
Temple Presidents Body
As more temples started developing Srila Prabhupada started encouraging the Presidents to meet and coordinate activities together.
“I wish that each and every Branch shall keep their independent identity and cooperate keeping the Acarya in the centre. On this principle we can open any number of Branches all over the world.”
(Letter to: Kirtanananda — San Francisco 11 February, 1967)
“I think in ordinary administration the presidents of different centers may consult amongst themselves and make certain general procedures by mutual agreement. But when there is some more important factor, that must be referred to me. I did not mean by the memo that you shall stop correspondence. If you understood like that, then I say that you can send me every day one letter, and it will be welcome. We are now growing in size, therefore, for general administration if you will act conjointly amongst the presidents, that will be a great relief for me. Besides that, you are doing editorial work of my books so you have to correspond directly with me. I never meant that about editorial work also being referred to Brahmananda. I understand that you had some meeting amongst the East Coast presidents of the centers, and I shall be glad to know how you decided to work. I have not heard anything about your joint decision.
(Letter to Satsvarupa, August 19, 1969)
So we may wait the transfer of the property till the stipulated lease amount is paid in full in the above way. Then the property may be transferred to the society’s name. This is one thing. Another thing is that just at the present moment I do not think the society can invest any money in New Vrindaban, for the reason that we are starting this press, and until this press is all established I do not wish to divert my attention to New Vrindaban. Another difficulty is that nobody is staying in New Vrindaban. Even the boy Hrishikesha has left, and recently I received one letter from Ranadir that Hayagriva and Kirtanananda are also not there. New Vrindaban is now in charge of Ranadir, so on the whole, people are not being attracted. In your next president‘s meeting, you can consider these points.
((Letter to Brahmananda, October 3, 1969)
“I have seen the agenda of your president‘s meeting. This is nice. One thing should be followed, however, as your countrymen are more or less independent spirited and lovers of democracy. So everything should be done very carefully so that their sentiments may not be hurt. According to Sanskrit moral principles, everything has to be acted, taking consideration of the place, audience and time. As far as possible the centers should act freely, but conjointly. They must look forward to the common development. That should be the principle. “
(Letter to Tamal Krishna, October 13, 1969)
“My Dear Tamal Krishna,
Please accept my blessings. I beg to acknowledge receipt of your letter dated October 12, 1969 along with the copy of the West Coast president‘s report of the meeting held at Berkeley. Gradually this meeting should develop into a committee. of the West Coast presidents, and similarly there should be one for the East Coast, so in the future we can form a central governing body for the whole institution. Therefore the management should be done very cautiously so that everyone is satisfied in their autonomous managing capacity. Of course, the central point is the order of the Spiritual Master, and I am very glad that you are trying to give importance to this aspect of management.”
(Letter to Tamal Krishna, October 18, 1969)
My Dear Madhudvisa,
Please accept my blessings. I beg to acknowledge receipt of your letter dated 25 January, 1970, along with two enclosures; namely the agenda for West coast presidential meeting and list of preparations offered to the Deities on the Disappearance Day of my Guru Maharaja.
I have read over the presidential agenda and have noted the pertinence of all the items.
(Letter to Madhudvisa, January 26, 1970)
“There was a meeting in San Francisco during the Ratha Yatra festival 1970 and many presidents of the centers were present. In that meeting it was resolved that an ad hoc committee be set up to form the constitution which is taken into consideration.
(Srila Prabhupada in the Direction of Management, July 28, 1970)
The cooperation principle was to be that
- “each and every Branch shall keep their independent identity and cooperate keeping the Acarya in the centre”
- “the centers should act freely, but conjointly. They must look forward to the common development.”
- “as your countrymen are more or less independent spirited and lovers of democracy. So everything should be done very carefully so that their sentiments may not be hurt.”
- “According to Sanskrit moral principles, everything has to be acted, taking consideration of the place, audience and time”
- “the management should be done very cautiously so that everyone is satisfied in their autonomous managing capacity”
- “the central point is the order of the Spiritual Master, this aspect of management to be given importance.”
Srila Prabhupada encouraged the presidents of a region to meet to coordinate their activities. In the USA (as that was developing the most at that time):
- “meeting amongst the East Coast presidents of the centers”
- “the agenda for West coast presidential meeting”
Srila Prabhupada envisaged these regional temple presidents meetings to gradually develop into regionally responsible Governing Body committee later. “Gradually this meeting should develop into a committee of the West Coast presidents, and similarly there should be one for the East Coast, so in the future we can form a central governing body for the whole institution”
Formation of GBC of ISKCON, Inc.
In continuation of these president’s meetings, and to handle the increased activities, on July 28, 1970, Srila Prabhupada organized the Direction of Management. He stated his reasons for the establishment of the GBC and what their main functions would be.
and then he lists the first 12 GBC members.
In keeping with his earlier desire of “regional” or “zonal” attention, (“Gradually this meeting should develop into a committee of the West Coast presidents, and similarly there should be one for the East Coast, so in the future we can form a central governing body for the whole institution”) he appointed a GBC Zonal Secretary for West Coast (Karandhar Das Adhikary), and a few for the different regions/zones of USA. He appointed Sudama Das Adhikary for Japan with only one small center in Tokyo, Bali Mardan Das Adhikary for Australia with one center in Sydney.
In future years, the elections of the GBCs were to take place thus, as per the Direction of Management:
“2. His Divine Grace will select the initial 12 members of the GBC. In the succeeding years the GBC will be elected by a vote of all Temple presidents who will vote for 8 from a ballot of all Temple presidents, which may also include any secretary who is in charge of a Temple. Those 8 with the greatest number of votes will be members for the next term of GBC. Srila Prabhupada will choose to retain four commissioners. In the event of Srila Prabhupada’s absence, the retiring members will decide which four will remain.”
This GBC so made and elected thus was to be the GBC of ISKCON, Inc. as:
a. It made the first GBC body from among the Presidents of centers developed and listed as “branches” of ISKCON, Inc. for all the centers throughout the world as described above and as specifically listed at the beginning of the Direction of Management:
“Then in 1966, July, I incorporated the Society under the name and style the International Society for Krishna Consciousness, briefly ISKCON. The lawyer was Mr. J. Goldsmith. Gradually the Society increased, and one after another branches were opened. Now we have got thirty-four (34) branches enlisted herewith:”
b. This Direction of Management was written on the letterhead(mast) of the INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, INCORPORATED. on July 28, 1970.
c. This formal letter of ISKCON, Inc. created a new NY unincorporated association called Governing Body Commission. This GBC was not a separate incorporated body, as per Srila Prabhupada. It was created to supervise and guide the branches of ISKCON or ISKCON, Inc.. It was not meant to enforce legal authority over the centers.
This is more evident from the letter below.
Basic Organizational Structure of ISKCON, Inc.
Srila Prabhupada sent a formal letter, dated April 22, 1972(PDF), via Karandhara Das to ALL temple presidents of ISKCON centers in the world. This was sent to reinstate the GBC body from its almost one-month suspension when they disobeyed Srila Prabhupada.
This letter was also written on the letterhead of “INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, INC. Via this letter, Srila Prabhupada laid down the exact organizational structure of ISKCON, Inc. or ISKCON as it was generally known.
“The formula for ISKCON organization is very simple and can be understood by everyone. The world is divided into twelve zones. For each zone there is one zonal secretary appointed by Srila Prabhupada. The zonal secretaries duty is to see that the spiritual principles are being upheld very nicely in all the Temples of his zone. Otherwise each Temple shall be independent and self-supporting. Let every Temple President work according to his own capacity to improve the Krishna Consciousness of his center. So far the practical management is concerned, that is required, but not that we should become too much absorbed in fancy organization. Our business is spiritual life, so whatever organization needs to be done, the Presidents may handle and take advice and assistance from their GBC representative. In this way let the Societies work go on and everyone increase their service at their own creative rate.”
The same principles that Srila Prabhupada envisaged for ISKCON, Inc. from the early years, and then formalized in the Direction of Management in 1970, were restated.
- The formula for ISKCON organization is very simple and can be understood by everyone
- The world is divided into twelve zones. For each zone there is one zonal secretary appointed by Srila Prabhupada. (Srila Prabhupada later expanded this into more zones)
- The zonal secretaries duty is to see that the spiritual principles are being upheld very nicely in all the Temples of his zone.
- Each Temple shall be independent and self-supporting.
- Let every Temple President work according to his own capacity to improve the Krishna Consciousness of his center.
- So far the practical management is concerned, that is required, but not that we should become too much absorbed in fancy organization. Our business is spiritual life,
- whatever organization needs to be done, the Presidents may handle and take advice and assistance from their GBC representative.
- In this way let the Societies work go on and everyone increase their service at their own creative rate.”
In keeping with the importance of this directive sent to the Presidents of all the centers of his organization, Srila Prabhupada formalized it by getting it written on ISKCON, Inc.’s letter head, and counter-signing it.
Srila Prabhupada’s Bank Accounts in the USA
All the personal Bank accounts in the USA that Srila Prabhupada used to collect donations, sales proceeds of the books, and other incomes were ISKCON, Inc. accounts in various banks.
Srila Prabhupada’s Visiting Card
Please note “International Society for Krishna Consciousness, Inc.” at the top.
Temples in the USA and other Religious Corporations:
Till 1974, most of the temple properties in the USA were owned by ISKCON, Inc., NY. This practice was adopted in the Direction of Management in 1970.
7. Advice will be given by the GBC in cases of real property purchases, which will be in the name of ISKCON, INC.
Los Angeles temple, the San Fransisco temple, the Berkeley temple, the Seattle temple, the San Diego temple, the Laguna Beach temple (all in California), the Boston temple, the Gita Nagari farm in Pennsylvania, and many others.
The Trustees of ISKCON, Inc. NY had to get involved in each purchase of the property, mortgages, and other legal functions. The IRS Tax Exemption status of ISKCON, inc. NY was being used.
Initially, it was done for ease, but by late 1972, Srila Prabhupada instructed to change this:
“…management, everything, should be done locally by local men. Accounts must be kept, things must be in order and lawfully done, but that should be each temple’s concern, not yours. Krishna Consciousness Movement is for training men to be independently thoughtful and competent in all types of departments of knowledge and action, not for making bureaucracy. Once there is bureaucracy the whole thing will be spoiled. There must be always individual striving and work and responsibility, competitive spirit, not that one shall dominate and distribute benefits to the others and they do nothing but beg from you and you provide. No. Never mind there may be botheration to register each centre, take tax certificate each, become separate corporations in each state. That will train men how to do these things, and they shall develop reliability and responsibility, that is the point.”
(Letter to Karandhara, December 22, 1972)
These new incorporations in each state were soon created, and the temples owned by ISKCON, Inc. NY were then transferred to these new incorporations.
During this process, on July 22, 1974, Srila Prabhupada asked each new religious corporation to add/ amend its incorporation / legal documents with two new clauses. These clauses legally connected these soon-to-be separated corporations to himself and the supervision of the GBC of ISKCON [ISKCON, Inc.] as created by the Direction of Management on July 28, 1970.
TOPMOST URGENCY
AMENDMENTS TO BE IMMEDIATELY ADDED TO ALL OFFICIAL REGISTRATION DOCUMENTS, CONSTITUTIONS, INCORPORATION PAPERS, ETC.
1.) It is declared that His Divine Grace A.C. Bhaktivedanta Swami Prabhupada is the Founder-Acharya of (ISKCON) International Society for Krishna Consciousness. He is the supreme authority in all matters of the society. His position cannot be occupied by anyone else, and his name and title must appear on all documents, letterheads, publications, and buildings of the Society.
In particular it shall be clearly understood that no real estate may be purchased or sold by any officer of the Society without the express permission of His Divine Grace A.C. Bhaktivedanta Swami Prabhupad, the Founder-Acharya of ISKCON.
2.) There shall be a Governing Board Committee of trustees appointed by the Founder-Acharya His Divine Grace A.C. Bhaktivedanta Swami Prabhupad according to the document Direction of Management dated July 28, 1970. The GBC is to act as the instrument for the execution of the will of His Divine Grace Srila Prabhupad.
Dated at New York, July 22, 1974.
Approved(signed): A.C. Bhaktivedanta Swami
Founder-Acharya
Signed: Brahmananda Swami,
GBC , Zonal Secretary
Balimardan das Goswami
GBC, Zonal Secretary
On July 26, 1974, this amendment was sent to the ISKCON, Inc. Trustees in NY & the Directors of the new ISKCON of California, Inc. created in Los Angeles.
Letter to: Dear Prabhus
July 26, 1974
From: Brahmananda – SL_740726_A1
Dear Prabhus:
Please accept my humble obeisances His Divine Grace Srila Prabhupada has requested that the enclosed resolution drawn up by Sriman Bali Mardan das Goswami and myself be distributed to all signatories of the recent by-law document passed in Los Angeles. Please treat this matter as very serious.
I hope this meets you well
Approved:
A.C. Bhaktivedanta Swami,
Founder-Acharya
Your humble servant,
Brahmananda Swami
GBC Zonal Secretary
CC: Bali Mardan (William Berke), N.Y.; Pancaratra (Stephen Raisz), N.Y.; Karandhar (Kelly Smith), Bombay; Jayathirtha (James Immel), L.A.; Madhukanta (Robert Searight), L.A.; Bhutatma (Austin Gordon) S.F.; Rosava dav (Roy Richard), L.A. ; Bhakta das (William Benedict), S.F.
Subsequently, ISKCON of California Inc. (Los Angeles, November 13, 1975) and ISKCON of Bay Area Inc. were filed. Both had these clauses were added.
ISKCON of California, Inc.
ISKCON of Bay Area, Inc.
Bhaktivedanta Book Trust (BBT)
Hence, Srila Prabhupada made this Society, ISKCON, Inc., the exclusive beneficiary of his newly formed Bhaktivedanta Book Trust (BBT) on May 29th, 1972 (PDF) in Los Angeles, USA.
Page 2
“This trust is created and shall be operated exclusively for the benefit of the INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, INCORPORATED by me, and qualified as a tax-exempt religious organization under the provision of the Internal Revenue Code, and specifically for the Book Fund and Building Fund activities hereinafter set forth in particular. This trust shall exist independently of the International Society for Krishna Consciousness and the Trustees’ functions and duties stated herein shall be separate and not dependent on the Governing Body Commission of the International Society for Krishna Consciousness. “
The only International Society for Krishna Consciousness that Srila Prabhupada himself incorporated (PDF) was his original one in NY, ISKCON, Incorporated or ISKCON, Inc., on July 13, 1966.
This assignment of being the exclusive beneficiary of the BBT for the specific purpose of printing books and opening temples was a natural progression from the incorporation of ISKCON, Inc. in 1966.
Srila Prabhupada lists one of the core purposes of ISKCON, Inc.:
The BBT was first mentioned when Srila Prabhupada declared the trust on July 28th, 1970, in the Direction of Management (DOM) and in the referenced July 29th, 1970, letter.
“So far my books are concerned, I am setting up a different body of management known as the BHAKTIVEDANTA BOOK TRUST. The trustees of this body are also members of the GBC, but their function is not dependent on the GBC.” (Direction of Management (DOM), July 28th, 1970)
In the Direction of Management, the GBC referred to is the just-created GBC of ISKCON, Inc. This was the first time Srila Prabhupada stated in writing that the BBT trustees would be members of the [ISKCON, Inc.’s] GBC but BBT management was to be managed separately from this GBC.
The next day Srila Prabhupada further elaborated on the BBT,
Letter to: Unknown
Los Angeles
29 July, 1970
I, the undersigned, A.C. Bhaktivedanta Swami, presently author of the following books: Krsna; Nectar of Devotion; Easy Journey to Other Planets; Isopanisad; Bhagavad-gita As It Is; Srimad-Bhagavatam; Teachings of Lord Caitanya; Krsna Consciousness: The Topmost Yoga System, do hereby appoint Rupanuga das Adhikari, Bhagavan das Adhikari, and Karandhara das Adhikari for the purpose of the publishing of manuscripts and literatures made by me, distribution and collection and all other necessary paraphernalia in this connection. This trust is called the Bhaktivedanta Book Trust. Out of the three trustees, the majority decision will be carried.
At the present moment, the Krsna books are coming from Japan and they should be taken care of immediately. The present procedure is that Sriman Karandhara das Adhikari is looking after the business and collecting the fund. The same procedure should be followed and whenever there is a collection, it should be deposited in my bank account entitled ISKCON, INC. – BHAKTIVEDANTA BOOK TRUST, number __ with the Security Pacific National Bank. And whenever there will be a new printing, on submission of the estimate I shall immediately advise the bank to remit as I am now doing. In the future, things will be done as it is necessary. All withdrawals are to signed by me exclusively.
The Bhaktivedanta Book Trust account will be used to publish my books and literature and to establish Temples throughout the world, specifically three Temples are to be established, one each in Mayapur, Vrndavana, and Jagannatha Puri.
A.C. Bhaktivedanta Swami
Founder-Acarya
This letter stated, “The Bhaktivedanta Book Trust account will be used to publish my books and literature and establish Temples throughout the world.”
This purpose of the Trust continued throughout.
The bank account is listed as “my bank account entitled ISKCON, INC. – BHAKTIVEDANTA BOOK TRUST, number __ with the Security Pacific National Bank.”
Thus, the BBT account was the account of ISKCON, Inc. This account was named the ISKCON, INC. – BHAKTIVEDANTA BOOK TRUST.
In the earlier quoted formal letter on the letterhead of ISKCON, Inc., dated April 22, 1972(PDF), sent via Karandhara Das to ALL temple presidents of ISKCON Inc. centers, while laying out the formula for ISKCON Organization, Srila Prabhupada again explained about the BBT.
“Now, so far the BTG and Book Funds are concerned, these matters shall be managed separately from the GBC by a body known as The Bhaktivedanta Book Trust. The Book Trust shall be comprised of Srila Prabhupada, Karandhara dasa, and Bali Mardan dasa. They shall combinedly collect the sales proceeds from each Center and utilize all funds for the printing of Srila Prabhupada’s books and the construction of ISKCON Centers all over the world. Not a farthing is to be spent for any other purpose.
The Book Trust shall see to the printing and distribution to Centers of books and magazines and it will be the serious responsibility of each Temple President to see that the billed amounts for these are paid to the BTG and Book Funds regularly. The billings and collections shall come from and to Los Angeles where Karandhara dasa will collect and keep accounts.
This formal letter, on the letterhead of ISKCON, Inc., again instructed the BBT Trustees to serve him and ISKCON, Inc. temples & devotee members by:
1. “utilize all funds for the printing of Srila Prabhupada’s books and the construction of ISKCON [Inc.] Centers all over the world,”
2.. “these matters shall be managed separately from the [ISKCON, Inc.’s] GBC” and
3. “The billings and collections shall come from and to Los Angeles where Karandhara dasa will collect and keep accounts.” [ISKCON, INC. – BHAKTIVEDANTA BOOK TRUST]
The next month (May 29, 1972), Srila Prabhupada formally registered BBT in Los Angeles. These same formulas and relationships with ISKCON, Inc. continued.
“This trust is created and shall be operated exclusively for the benefit of the INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, INCORPORATED by me, and qualified as a tax-exempt religious organization under the provision of the Internal Revenue Code, and specifically for the Book Fund and Building Fund activities hereinafter set forth in particular. This trust shall exist independently of the International Society for Krishna Consciousness and the Trustees’ functions and duties stated herein shall be separate and not dependent on the Governing Body Commission of the International Society for Krishna Consciousness.
The Trustees shall collect all proceeds from the sale of my books, that is One Hundred Percent (100%) of all the proceeds from all of the International Society for Krishna Consciousness Temples and divide these proceeds into two funds, one-half (1/2) for the fund known as the Book Fund, and one-half (1/2) for the funds known as the Building Fund.
Those funds allocated to the Building fund shall be applied in the sole discretion of the Trustees in the following manner:
Purchase of properties for the construction of new temples or renovation of old temples. “
From these recitations related to printing of his books & BBT, it becomes clear that:
- Srila Prabhupada considered all ISKCON temples to be of ISKCON, Inc. They were synonyms, as per him.
- The GBC was of ISKCON / ISKCON, Inc.
- The BBT was created to benefit ISKCON, Inc. – to print books for it and to create new/renovate ISKCON / ISKCON, Inc temples that would in turn benefit the temple members and other devotees.
Mayapur Vrindavan Trust (MVT)
For the donations that Srila Prabhupada used to collect directly as Dakshina or otherwise, Srila Prabhupada created another Trust – the Mayapur Vrindavan Trust (MVT) on May 29th, 1972 (PDF) in Los Angeles, USA.
For this, too, he made this Society, ISKCON, Inc., its exclusive beneficiary.
On Page 2, Section III,
Purpose of Trust
“This Trust is created and shall be operated exclusively for the benefit of the INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, INCORPORATED by me as a tax exempt organization” —-
Chairman and Trustee of ISKCON, Inc.
At that time and until his Disappearance in November 1977, Srila Prabhupada was the Chairman and Trustee of ISKCON, Inc.
Election of Trustee …..
The 10th Anniversary of ISKCON, Inc.
On July 6, 1976 the 10th Anniversary of ISKCON, Inc. was celebrated in Washington D.C., USA.
Sri Rupanuga Das, a GBC, and Srila Prabhupada himself had this to say about ISKCON, Inc.
Conclusion:
Srila Prabhupada used ISKCON, Inc. to
1. Hold the Constitution of the Society to which all newly registered bodies would model their constitution.
2. As a binding organization to which ALL centers in the world will be associated, as is evident from the Direction of Management and other documents from that time. However, it was not meant to control other centers, temples, or registered societies.
3. As the global registered Society, registered in NY, for which the Direction of Management was written, i.e., formally, the GBC was made for this registered organization, to which all the centers/temples, including the NY temple, were associated.
4. For all these reasons, Srila Prabhupada listed ISKCON, Inc. as the exclusive beneficiary of his BBT while forming the BBT in Los Angeles. The benefit from BBT (Books and funds for temple construction) was meant for all the centers of ISKCON, Inc., which were listed in the Direction of Management and subsequently formed worldwide.