Former York and Darlington defender McGurk has been assistant to Kelly for the past couple of seasons and will now be responsible for all first team and on-pitch football matters, as well as taking a prominent role in seeking commercial/sponsorship opportunities.
McGurk said: “I am delighted to take on the managers role. I’ve made no secret of my desire to become a manager and there is no better place for me to start. There is a fantastic management team in place to face the challenges ahead in a very competitive league.
"The football club is in transition. We have lost our friend, leader and CEO in Mark Worthington. Mark played a huge role in the recent success we have had and it’s up to everyone at the club to now step up and continue his good work."
Kelly, 39, has been in charge since March 2016 and his new role will make him responsible for all off-pitch football matters, including strategic direction and administration, recruitment of players, links with professional clubs and development pathways.
He said: "I am happy and excited to confirm my new role as the Sporting Director of Hyde United Football Club, a club that over the last few years has become a family to me, a club I have gained a lot of friendships and amazing memories along the way.
"I feel with my new role as a Sporting Director I am able to play a huge part in the off the field activities such as working closely with and supporting the board and office staff as well as creating more commercial and marketing opportunities and acting upon unused areas that can help create a stronger fan and community based club.
"I will also support and oversee the football club 1st team, Academy, International Academy, Ladies and Junior Teams all to keep strong but add strength to these areas.
"I will support Dave, John, Gaz, Chris, Stef and David in the on the pitch football matters as and when they need my support.
"The main aim is to strengthen the club’s future and help make the club sustainable and successful and I will do everything in my power to ensure this happens.
"I believe the new structure is one that will come into non-league more in the next few years with this already proven, tried and tested in the premier league, football league and most European clubs."