Jehovah's Witnesses teach that Jehovah God directs his earthly organization through a small group of men called the Governing Body, based at the Watch Tower Society's world headquarters in Warwick, New York. The Governing Body is identified with the 'faithful and discreet slave' of Matthew 24:45—the appointed channel through which Jehovah provides 'spiritual food' to his people at the proper time. Guidance from the Governing Body through The Watchtower, other publications, and official announcements is treated as authoritative and is to be followed by all congregants.

Jehovah's Witnesses are organized into congregations of approximately 100 members, each led by a body of male elders appointed by the Governing Body's representatives (Circuit Overseers). There is also a 'service organization' structure including Circuit Overseers, District Overseers, Branch Committees, and Bethel families. All authority flows from the Governing Body downward; there is no democratic decision-making in congregational matters. The organization is described as a 'theocracy'—governed by Jehovah through Christ and the Governing Body, not by majority vote or human tradition.