In order for executing these tasks towards its responsibilities, Guthi Sansthan is organized into various central level and district level branch offices. Organizationally, the Board of Directors is the apex body of Guthi Sansthan having one Chairperson and eight members. It formulates the policy and oversees controls, directs the whole management activity of the organization. Under the board is the Administrator, as an Executive Chief, who is responsible to administer and manage its overall day-to-day function. He acts as a member secretary of the Board of Directors. In addition to this there is also a five member advisory board named 'Biddwat Samiti' (Advisory Committee) including a president as a head of the committee. Chairperson of Guthi Sansthan should take part in the meeting of advisory committee. The function of the committee is to give view and suggestion to the Board of Director relating to religious and cultural ritual, procedure and traditional values. Functionally, Raj Guthi is categorized in two types viz. Amanati Guthi and Chhut Guthi.

Head Office, basically, carries out policy and management related functions. The major functions carried out at the head office are:

«   General Administration

«   Financial Administration

«   Land Administration

«   Religious Management

«   Engineering

«   Internal Audit

«   Planning and Evaluation

«   Legal Matters

Guthi Sansthan has branch offices in seven districts. In the districts where it has no branch offices, District Land Revenue Offices under the ministry of Land Reform and Management, are entrusted to do the job. Depending upon work volume, there may be more than one branch offices in a district. Recently, there are three branch offices in Kathmandu districts. All district branch offices basically are responsible to -

«   Preserve and conserve the Raj Guthi property.

«   Observe, conduct and/or regulate religious services, festivals and rituals.

«   Collect revenues (land revenue, building rentals, and other income) .

«   Incur expenditures of religious services, festivals, rituals and personnel.

«   Carry land ownership and tenants transfer transactions.

Guthi Sansthan has to oversee the 68 districts' Raj Guthi. There are 717 temples and 647 rest houses across the country under Raj Guthi. Different type of Jatra (Chariot Procession), Parba (festival) also organized by Guthi like Machhendra (also called Matsyendra) Jatra (also known as Bhoto Jatra), Sivaratri, Bisket Jatra, Indra Jatra, Kumari Jatra, Bibaha Panchami (Ram-Sita Wedding), Ram Nawami, Jhulan Parba etc. as per their cultural rituals.

Guthi lands are categorically four types According to the revenue and ownership. They are-

1.     Guthi Raitan Numbari - only land tax is given to Guthi Sansthan.

2.     Guthi Adhinastha   - Tiller should submit their income as a crop value to Guthi Sansthan.

3.     Guthi Tainathi - Guthi land having sole rights (ownership) of Guthi.

4.     Guthi Nambari -  The land which belongs to Guthi but Guthi Sansthan pays the land revenue to the government.

The Raj Guthis have not only religious and social value, but also are of great pride of the nation in terms of national heritage, their architecture and art. Such establishments have also become important tourist attractions. If properly managed and well preserved they can be of a very good source of revenue and contributes to the tourism industry of the country. But the situation is not like what we imagine. Many religious temples and monuments are in the state of ruin. It is critical that such establishments should be repair and maintained in timely manner. Financial status of the organization is good in term of the fixed assets and resources. But it is not able to mobilize these resources and because of this, Guthi Sansthan is unable to incur sufficient remuneration to its registered stakeholders and workers as well as its perpetual rituals also.

Nepal is a country rich in world heritages and cultural diversity. The cultural heritage has to be maintained and preserved. Guthi Sansthan has got an important and key responsibility towards state and the world. It has to accomplish the festivals, rituals, Chariot procession creatively and innovatively. It has been starting proper data management system which gives detail information about the organization, its function & properties.

Guthi Sansthan pin point its objective to conserve, preserve and conduct as well as establish social cultures and rituals as well as managing its resources. Social responsibility is now an inseparable part of management and all type of organizations. The most important social obligation of the organization is to reconcile and balance the various conflicting interests within the Guthi, Matha, communities, stakeholders etc. in a best possible manner. Being a non profitable organization it has to maintain its operating costs and in addition it has to fulfill all the aforesaid objectives.

Guthi Sansthan, an organization related to conduct and manage religious, cultural rituals as well as social heritage of the country. It is facing many critical problems under different fields, such as periodical repair and maintenance of the heritage, proper manage of its property, document storage and archival system, up-to-date data records and proper data storage etc, in spite of affluent capital and fixed resources to have with it. Most of the officials and stakeholders have lots of complaint and grievances rather than recommendations. Guthi Sansthan is planning adequate reformatory action to have been taken immediately. The reformatory action might be good planning, system approach works and procedures, launching O and M survey towards organizational reformations, providing initiatives to the operatives, strong desire towards goal attainment, set out performance indicators, and usage of resources.