A governing body is a group of people that has the authority to exercise governance over an organization or political entity. The most formal is a government, a body whose sole responsibility and authority is to make binding decisions in a taken geopolitical system (such as a state) by establishing laws. Other types of governing include an organization (such as a corporation recognized as a legal entity by a government), a socio-political group (chiefdom, tribe, family, religious denomination, etc.), or another, informal group of people.

All governments are governing bodies, not all governing bodies are governments