The International Church of the Foursquare Gospel operates with a hierarchical governance structure combining eldership and district oversight. Local congregations are led by pastors and elders, who are accountable to district superintendents. Districts are overseen by regional leaders, and the denomination is led by a national and international leadership structure with a President/General Overseer at the head.

The Church affirms that Scripture is the supreme authority in all matters of faith and practice, and that apostolic succession is not necessary for valid ministry. The denominational leadership is understood as exercising shepherding authority and setting doctrine and policy, but all authority is under Scripture. The Church's Declaration of Faith serves as a summary of biblical doctrine to which all members are expected to adhere.