theguardian.org was set up by The Scott Trust​, the sole shareholder in Guardian Media Group (GMG), which owns the Guardian. The operation of theguardian.org is overseen by a Board of Directors, the majority of whom are - and must always be - independent of The Scott Trust and its affiliates. ​ The Guardian will be able to apply for grants from theguardian.org for editorial projects that correspond with the priorities set out by the board of directors, and that are aligned with its charitable mission.

In order to support their shared mission of educating, advancing, and informing public discourse and citizen participation through the advancement of independent journalism, Guardian News & Media has entered into a resource sharing agreement with theguardian.org. Under this agreement, GNM may donate personnel services, office space, equipment, and other similar resources to theguardian.org, which are recorded as in-kind contributions.

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