The following is an overview of homosexuality from a mundane perspective and not that of the Vaishnava transcendentalist - pure Krishna consciousness. There are some useful notes to be taken regarding occupational uses in the mundane world. It is important to recognise that the views represented in the following link are that of persons who chose not to practice pure devotional service (Krishna consciousness), which requires that one be detached from bodily misidentification rather that be aborbed in it, or flaunt it (be it homosexual or hetrosexual). In the article it is stated that Gay men engaged in "casual love", but as the reader may note that such sexuality is not encouraged for anyone in Krishna consciousness. Besides that as we've stated sex was meant for procreation and not mere recreational pleasure as it is depicted in today's world. Thus sex was condined to marriage, and as mentioned in the article homosexual marriage wasn't allowed in brahminical society (end of section on Gay Men - Napumsaka), and understanding that to be a Vaishnava is expected to be at least a brahmana, then where can homosexuality fit in with Krishna consciousness, it cannot. Those who lay claim to be "Gay and Lesbian Vaishnavas" are mixing mundane and transcendental topics for promoting a cause separate the main goal of Vaishnavism to engage in and promote the exclusive worship and service of Lord Vishnu. Categories of devotees or degrees of Vaishnavism are clearly outlined by Srila Bhaktivinod Thakura in his work Sri Chaitanya Shikshamrita. This is imperitive that all understand this. The section on Sexual Accommodation Versus Puritanism clearly states the case - that "In the Vedic system, different standards of behavior and sexual conduct are prescribed for different classes of men." This supports the teachings of HDG Srila A.C. Bhaktivedanta Swami Prabhupada that homosexuality is not to be practiced by devotees. Thus while it may be understood that the common man or woman of lower nature may choose to engage in these activities those who consider themselves transcendentally situated Vaishnava devotees do not.

Some try to argue that their homosexual relationship is not based on sex. Then how is it homosexual?
I've also heard the arguement that two homosexuals can live together as a couple and remain celibate - now to my understanding if they are not practicing their sensual inclination and are genuinely following the four regulative principles then where is the question of homosexuality?
    Two jivas in male bodies can be friends, so similarly two jivas in women's bodies can be friends. But immediately one includes sensual activity, kissing, caressing, fondling and sex one crosses the line.  This must be understood.

One must be honest, that is the thing. If one is not honest one is a cheater, simple as that. We're not accusing, but we're carefull in understanding the philosophy that Prabhupad teaches us, without compromise. The only compromise is that we give up materialistic nisconceptions, if we at all want to return home - back to Godhead.

This section requires the Balaram FONT:

"So here the Lord says, viñayä vinivartante nirähärasya dehinaù. Just like a person is diseased. He is advised by the doctor that “You shall not take such and such things.” So he is starving or he is fasting. Suppose in the typhoid fever the doctor has advised him not to take any solid food. So under the instruction of the doctor, he is not taking any solid food. But suppose his brother is eating some bread. Oh, he likes that “If I could eat.” But that means within himself... He is, by force, by the instruction of the physician, he is forced not to eat. But within himself he has got the tendency for eating. But out of fear that “If I eat, there will be very bad reaction of taking solid food,” therefore, by force, he is not eating. Similarly, there are so many things which you are refrain from doing by force. No. That sort of abstinence will not make you progressive in spiritual life, by force. No. By force I cannot... Because you are independent. Every individual being has got his little portion of independence. So anything cannot be done by forcing you. No. Even you cannot force even a child. He has got his independence. He’ll revolt if you force him. So here it is said that viñayä vinivartante. One may be refraining from enjoying materially by somehow or other, by force... Nirähärasya dehinaù, rasa-varjaà raso ’py asya paraà dåñövä nivartate. But one who is spiritually advanced, he is not forced. He is voluntarily giving up. That is the difference. Voluntarily giving up. How? Why voluntarily giving up? Now, paraà dåñövä nivartate. He has found something sublime, so sublime that he doesn’t care for material enjoyment. He is not forced. He voluntarily gives up. That is the criterion of spiritual life. There is no force.

Just like there is a nice verse given by Yamunäcärya. Yamunäcärya, he was a great emperor, but later on, he became a great devotee of the Lord under the disciplic succession. Now, he has got very nice verses written by him. One of the verses is stated like this:

yad-avadhi mama cetaù kåñëa-padäravinde
nava-nava-rasa-dhämany udyataà rantum äsét
tad-avadhi bata näré-saìgame smaryamäne
bhavati mukha-vikäraù suñöhu niñöhévanaà ca

 He says, the experience of his life... So he was a king. He enjoyed his life like anything. Now, after he became a great devotee, spiritually engaged, he expresses that experience in this way, that yad-avadhi mama cetaù kåñëa-padäravinde: “Since I have engaged my heart and soul in the supreme devotional service of the Lord, since then...” What is the result? Yad-avadhi mama cetaù kåñëa-padäravinde nava-nava-rasa-dhämany udyataà rantum äsét: “I am getting every moment a new type of transcendental pleasure. Since then...” Bata näré-saìgame. This is materially. Näré-saìga means sex life, combination of man and woman, näré-saìgame. He says that “Since then, that whenever I think of sex life...” Because he has experienced.
He was a family man, he was a king. He said that “Whenever I think of, not to act, but whenever I think of sex life, oh, I say, now, ‘Tu!’ ” (as if spitting) So paraà dåñövä nivartate. Why this life has come to him? Because he has seen something. He has experienced something which is transcendental pleasure. And in comparison to the transcendental pleasure, this material pleasure is just like spitting. You see? Very insignificant.

So here it is said, rasa-varjaà raso ’py asya paraà dåñövä nivartate. One who is forcibly refrained from material enjoyment, oh, that sort of forcibly material enjoyment cannot last. Cannot last. There are many examples. There was a great muni, great sage, whose name was Viçvämitra Muni, Viçvämitra. He was formerly a very powerful king. Now, in his later life he gave up everything and he wanted to be a transcendentalist and great meditator, great meditator in the yoga principle of life.He was a yogi, great yogi. Now, this Viçvämitra was performing meditation in the forest very supremely. So the... Now, Indra, the King of heaven, he became frightened: “So, this man is performing so much penance. So he might come. He might ask from God and claim my seat. So just wake him, wake him. Just detach him from this purpose.” So he had many beautiful women at his control, one of whose name was Menakä. So Menakä was ordered that “You go there and try to induce him to have your association.” Because in this world our real bondage is this... Either for man or woman, this is the real bondage, the sex life. So the Menakä was sent to Viçvämitra, and Viçvämitra was meditating, but his eyes were closed. So that woman made some sound of his (her) bangles, and Viçvämitra thought, “Oh, in front me, a very nice beautiful woman, very young.” Now, that woman was sent for that purpose, so he became implicated in that woman, and a girl was born out of that combination. That girl’s name is Çakuntalä. Perhaps... That’s a famous name. There is a book of Çakuntalä. That is the daughter of that combination. Now, here is the example, that he was a great meditator, a great yogi. But the inner implications of enjoying sex life or material enjoyment, that did not go. That was by force. By force it was submerged. That sort of forcing, forcing our senses not to act, that will not be suitable. We have to see something more beautiful than this material life. Then we can be refrained, acting material; otherwise not. Otherwise it is not possible."(A.C. Bhaktivedanta Swami Prabhupada. 27th April 1966. Bhagavad Gita lecture 2:58-59. New York.)

That is the test. A devotee can..., cannot be equally interested with material pleasure and transcendental pleasure. No. Virakti. Bhagavad-gétä also says that paraà dåñövä nivartate. Just like in a hospital a diseased person is forced not to accept a certain type of foodstuff. He has the desire. He has the desire to take such food. Just like a typhoid patient, suffering from typhoid. Doctor says that “You cannot take any solid food. A little liquid food you can take.” But he has the desire to take the solid food. “Oh, doctor has asked me not to take such food. All right, what can I do?” But he has got the desire. But a devotee, he hasn’t got to be forced just like the physician asks him, “Don’t do this.” He automatically does so. Why? Paraà dåñövä nivartate: he has seen or he has tasted something better for which he doesn’t like to take any more this abominable taste. That is bhaktiù pareçänu... That means when we become detestful such abominable things, then we should know that we are advancing in Kåñëa consciousness. The test is in your hand. You haven’t got to ask anybody, “Do you think I am increasing in Kåñëa consciousness,” but you can understand. Exactly in the same way: if you are hungry and if you are eating, you know, by eating, how much your hunger is satisfied, how much you are feeling strength, how much you are feeling pleasure. You haven’t got to ask anybody. Similarly, if anybody increases his Kåñëa consciousness, the test will be that he will be disinterested with all material pleasures. That is test.
(A.C. Bhaktivedanta Swami Prabhupada. Srimad Bhagavatam 1:5:12-13. 11th June 1969. New Vrindavan.)

Tritiya prakriti - People of the third sex:

Some liberal discussion on Homosexuality - clearly carries Prabhupada's conclusions.