Which is the highest governing body of football?

FIFA is a non-profit organization which describes itself as an international governing body of association football, fútsal, beach soccer, and efootball. It is the highest governing body of football.

FIFA was founded in 1904 to oversee international competition among the national associations of Belgium, Denmark, France, Germany, the Netherlands, Spain, Sweden, and Switzerland. Headquartered in Zürich, its membership now comprises 211 national associations. These national associations must each also be members of one of the six regional confederations into which the world is divided: Africa, Asia, Europe, North & Central America and the Caribbean, Oceania, and South America.

Today, FIFA outlines a number of objectives in the organizational Statues, including growing football internationally, providing efforts to ensure football is accessible to everyone, and advocating for integrity and fair play. FIFA is responsible for the organization and promotion of football's major international tournaments, notably the World Cup which commenced in 1930 and the Women's World Cup which commenced in 1991. Although FIFA does not solely set the rules of football, that being the responsibility of the International Football Association Board of which FIFA is a member, it applies and enforces the rules across all FIFA competitions.