  Gene regulatory networks constitute the first layer of the cellular
computation for cell adaptation and surveillance. In these webs, a set of
causal relations is built up from thousands of interactions between
transcription factors and their target genes. The large size of these webs and
their entangled nature make difficult to achieve a global view of their
internal organisation. Here, this problem has been addressed through a
comparative study for {\em Escherichia coli}, {\em Bacillus subtilis} and {\em
Saccharomyces cerevisiae} gene regulatory networks. We extract the minimal core
of causal relations, uncovering the hierarchical and modular organisation from
a novel dynamical/causal perspective. Our results reveal a marked top-down
hierarchy containing several small dynamical modules for \textit{E. coli} and
\textit{B. subtilis}. Conversely, the yeast network displays a single but large
dynamical module in the middle of a bow-tie structure. We found that these
dynamical modules capture the relevant wiring among both common and
organism-specific biological functions such as transcription initiation,
metabolic control, signal transduction, response to stress, sporulation and
cell cycle. Functional and topological results suggest that two fundamentally
different forms of logic organisation may have evolved in bacteria and yeast.
