The ISKCON Governing Body Commission, ISKCON's "ultimate managerial authority", is an organisation created within the Hare Krishna movemement to give the necessary leading impetus that its Founder Srila Prabhupada had provided. It is a registered society, no S/74662 under the West Bengal Societies Registration Act 1961, with its offices at Sri Mayapur Dhama, in the district of Nadia, Western Bengal.

At the moment the congregational membership of ISKCON seem to be increasingly dissatisfied with the GBC, and are calling for reform to the GBC and ISKCON structure in general. The GBC faces the choice between continuing on its current course (in the face of what appears to be deep discontent among the membership) or radically redefining the way in which ISKCON works (with the risk that entails). As one American social scientist, E. Burke Rochford, Jr. puts it:

"The GBC can make policy, but it often lacks the resources to bring it into fruition. The result is that rank-and-file members often see policy statements as strategy statements. The GBC votes for good things, but only occasionally puts up the funds to bring them about. This is a formula for cynicism."

There are also allegations that the GBC has been negligent in its duties of Cow Protection in Vrindavana and Mayapur.

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