Along with founding principles of "brutal violence", the document outline basic management of health, commerce, education and jobs.
The document is intended for distribution as a training manual to state administrators and covers a wide range of subjects and shows a clear intention to becoming a self-sustaining state.
The text also shows Isis always intended to train children as fighters. Children, it says, will receive "training on bearing light arms" and "outstanding individuals" will be "selected from them for security portfolio assignments, including checkpoints, patrols".
The Guardian received the text from researcher Aymenn al-Tamimi, who obtained a cache of documents through an anonymous businessman working within Isis.
The source within Isis has leaked 30 documents so far.
Tamimi told the Guardian the documents show that "Isis is a project that strives to govern. It's not just a case of their sole end being endless battle".
"If the West sees Isis as an almost stereotypical band of psychopathic killers, we risk dramatically underestimating them."