diff --git a/3p/integration.js b/3p/integration.js
index 175baf3b42d6..2cd949dfd448 100644
--- a/3p/integration.js
+++ b/3p/integration.js
@@ -148,7 +148,7 @@ import {gumgum} from '../ads/vendors/gumgum';
 import {holder} from '../ads/vendors/holder';
 import {ibillboard} from '../ads/vendors/ibillboard';
 import {idealmedia} from '../ads/vendors/idealmedia';
-import {imaVideo} from '../ads/google/imaVideo';
+import {imaVideo} from '../ads/google/ima/ima-video';
 import {imedia} from '../ads/vendors/imedia';
 import {imobile} from '../ads/vendors/imobile';
 import {imonomy} from '../ads/vendors/imonomy';
diff --git a/3p/vendors/ima-video.js b/3p/vendors/ima-video.js
index 3ebaf2d3c21b..035493f8025b 100644
--- a/3p/vendors/ima-video.js
+++ b/3p/vendors/ima-video.js
@@ -20,7 +20,7 @@ import '../polyfills';
 import {draw3p, init} from '../integration-lib';
 import {register} from '../3p';
 
-import {imaVideo} from '../../ads/google/imaVideo';
+import {imaVideo} from '../../ads/google/ima/ima-video';
 
 init(window);
 register('ima-video', imaVideo);
diff --git a/ads/google/ima/OWNERS b/ads/google/ima/OWNERS
new file mode 100644
index 000000000000..cae983b4cc00
--- /dev/null
+++ b/ads/google/ima/OWNERS
@@ -0,0 +1,14 @@
+// For an explanation of the OWNERS rules and syntax, see:
+// https://github.com/ampproject/amp-github-apps/blob/main/owners/OWNERS.example
+
+{
+  rules: [
+    {
+      owners: [
+        {name: 'ampproject/wg-bento'},
+        {name: 'ampproject/wg-components'},
+        {name: 'ampproject/wg-monetization'},
+      ],
+    },
+  ],
+}
diff --git a/ads/google/ima-player-data.js b/ads/google/ima/ima-player-data.js
similarity index 100%
rename from ads/google/ima-player-data.js
rename to ads/google/ima/ima-player-data.js
diff --git a/ads/google/imaVideo.js b/ads/google/ima/ima-video.js
similarity index 99%
rename from ads/google/imaVideo.js
rename to ads/google/ima/ima-video.js
index c1f1e230ba20..28f1c246108e 100644
--- a/ads/google/imaVideo.js
+++ b/ads/google/ima/ima-video.js
@@ -14,14 +14,19 @@
  * limitations under the License.
  */
 
-import {CONSENT_POLICY_STATE} from '../../src/core/constants/consent-state';
+import {CONSENT_POLICY_STATE} from '../../../src/core/constants/consent-state';
 import {ImaPlayerData} from './ima-player-data';
-import {camelCaseToTitleCase, px, setStyle, setStyles} from '../../src/style';
-import {getData} from '../../src/event-helper';
-import {isObject} from '../../src/core/types';
-import {loadScript} from '../../3p/3p';
-import {throttle} from '../../src/core/types/function';
-import {tryParseJson} from '../../src/json';
+import {
+  camelCaseToTitleCase,
+  px,
+  setStyle,
+  setStyles,
+} from '../../../src/style';
+import {getData} from '../../../src/event-helper';
+import {isObject} from '../../../src/core/types';
+import {loadScript} from '../../../3p/3p';
+import {throttle} from '../../../src/core/types/function';
+import {tryParseJson} from '../../../src/json';
 
 /**
  * Possible player states.
diff --git a/build-system/test-configs/conformance-config.textproto b/build-system/test-configs/conformance-config.textproto
index 3e4519f02eb5..51f965004db7 100644
--- a/build-system/test-configs/conformance-config.textproto
+++ b/build-system/test-configs/conformance-config.textproto
@@ -388,7 +388,7 @@ requirement: {
   allowlist: 'ads/vendors/imedia.js'
   allowlist: 'ads/vendors/kargo.js'
   allowlist: 'ads/vendors/mads.js'
-  allowlist: 'ads/google/imaVideo.js'
+  allowlist: 'ads/google/ima/ima-video.js'
   allowlist: 'ads/vendors/zen.js'
   allowlist: 'extensions/amp-viewer-integration/0.1/messaging/messaging.js' # published as standalone library
   allowlist: 'src/json.js' # Where parseJson itself is implemented.
@@ -406,7 +406,7 @@ requirement: {
 
   # 3p ads are OK
   allowlist: 'ads/vendors/adfox.js'
-  allowlist: 'ads/vendors/google/imaVideo.js'
+  allowlist: 'ads/vendors/google/ima/ima-video.js'
   allowlist: 'ads/vendors/netletix.js'
   allowlist: 'ads/vendors/yandex.js'
   allowlist: 'extensions/amp-access/0.1/amp-access-iframe.js' # False-positive
@@ -439,7 +439,7 @@ requirement: {
   # We would have to fix this to property obfuscated the 3p frame code.
   allowlist: '3p/iframe-messaging-client.js'
   allowlist: 'ads/google/deprecated_doubleclick.js'
-  allowlist: 'ads/google/imaVideo.js'
+  allowlist: 'ads/google/ima/ima-video.js'
 }
 
 requirement: {
diff --git a/build-system/test-configs/dep-check-config.js b/build-system/test-configs/dep-check-config.js
index 6c789afe0d5c..2fabcc703647 100644
--- a/build-system/test-configs/dep-check-config.js
+++ b/build-system/test-configs/dep-check-config.js
@@ -145,7 +145,7 @@ exports.rules = [
       // Some ads need to depend on json.js
       'ads/**->src/json.js',
       // IMA, similar to other non-Ad 3Ps above, needs access to event-helper
-      'ads/google/imaVideo.js->src/event-helper.js',
+      'ads/google/ima/ima-video.js->src/event-helper.js',
     ],
   },
   {
diff --git a/build-system/test-configs/forbidden-terms.js b/build-system/test-configs/forbidden-terms.js
index b9ed9225dee8..d7e498e34e00 100644
--- a/build-system/test-configs/forbidden-terms.js
+++ b/build-system/test-configs/forbidden-terms.js
@@ -576,7 +576,7 @@ const forbiddenTermsGlobal = {
       'src/core/assert/base.js', // Has actual implementation of assertElement.
       'src/core/assert/dev.js', // Has actual implementation of assertElement.
       'src/polyfills/custom-elements.js',
-      'ads/google/imaVideo.js', // Required until #22277 is fixed.
+      'ads/google/ima/ima-video.js', // Required until #22277 is fixed.
       '3p/twitter.js', // Runs in a 3p window context, so cannot import log.js.
     ],
   },
diff --git a/extensions/amp-ima-video/0.1/amp-ima-video.js b/extensions/amp-ima-video/0.1/amp-ima-video.js
index e351f37119bd..c55f8c9d764b 100644
--- a/extensions/amp-ima-video/0.1/amp-ima-video.js
+++ b/extensions/amp-ima-video/0.1/amp-ima-video.js
@@ -15,7 +15,7 @@
  */
 
 import {Deferred} from '../../../src/core/data-structures/promise';
-import {ImaPlayerData} from '../../../ads/google/ima-player-data';
+import {ImaPlayerData} from '../../../ads/google/ima/ima-player-data';
 import {PauseHelper} from '../../../src/utils/pause-helper';
 import {Services} from '../../../src/services';
 import {VideoEvents} from '../../../src/video-interface';
diff --git a/extensions/amp-ima-video/0.1/test/test-amp-ima-video.js b/extensions/amp-ima-video/0.1/test/test-amp-ima-video.js
index 7260c538de89..d5f8159e11ca 100644
--- a/extensions/amp-ima-video/0.1/test/test-amp-ima-video.js
+++ b/extensions/amp-ima-video/0.1/test/test-amp-ima-video.js
@@ -15,7 +15,7 @@
  */
 
 import '../amp-ima-video';
-import * as imaVideoObj from '../../../../ads/google/imaVideo';
+import * as imaVideoObj from '../../../../ads/google/ima/ima-video';
 
 import {CONSENT_POLICY_STATE} from '../../../../src/core/constants/consent-state';
 import {Services} from '../../../../src/services';