The governance structures in higher education institutions in the United States and abroad are so diverse as to defy generalization or easy classification. A taxonomy for these varied systems is presented, based on levels of decisionmaking authority. The classification scheme has four premises: (1) education should have different emphases in different states and countries; (2) education policy will be substantially the same throughout the nation despite different systems; (3) education policy is part of a larger public policy, and thus is political rather than institutional; and (4) educational policy is outside the governance structure but represents the values from which management structure should be built. It is proposed that all states should use the same set of terms to denote levels of authority. The taxonomy delineates these levels and assigns them appropriate labels (in parentheses): governmental enabling authority (commission); bylaw or board self-governance (constitution); governing board responsibilities and prescriptions (policies); campus (ordinances); college or school prerogatives (procedures); and department options (rules). (MSE)