The Spirit Division is one of three divisions under the control of the Department for the Regulation and Control of Magical Creatures. It deals with all duties and problems concerning those magical creatures classified as a "Spirit" by the Ministry of Magic. As mentioned by Newt Scamander, ghosts objected to the prejudice against the living-impaired implicit in their being classified as Beings (they consider themselves Has-Beens), so they're handled by the Spirit Division.