The Governing Document consists of information about the structure and governance of the organization, including its aims and objectives. It also details out the powers given to the governing body members and the administrative arrangements that have been put into place.
This kind of document is mostly used for internal purposes, but when it comes to submitting proposals from donor agencies or receiving grants from individual donors, the document can prove to be a great piece of evidence for the transparent system your organization has been following. In some countries, the Governing Document may be part of the NGO registration process itself.
A Governing Document can comprise of articles of incorporation, bylaws, mission and objectives of the organization and the structure of the organization where usually an organizational chart outlines the hierarchy of the governance starting from the Governing Body members to the Director and to the rest of the staff. There can be several committees and sub-committees in between depending upon the size of the organization.