This paper introduces a new framework for non-perturbative quantum gravity to study black hole entropy. It shows that the quantum degrees of freedom of a black hole are described by a Chern-Simons field theory on its horizon. The entropy of a large non-rotating black hole is proportional to its horizon area, with the constant of proportionality depending on the Immirzi parameter. Choosing an appropriate value of this parameter gives the Bekenstein-Hawking formula for entropy. This result also applies to black holes with electric or dilatonic charge, not necessarily near extremal. The approach involves quantizing the phase space of a black hole, isolating the quantum states that describe the horizon geometry, and showing that these states account for black hole entropy. The theory is formulated in terms of real variables, with the Immirzi parameter playing a key role in fixing the spectrum of the area operator. The quantum geometry of the horizon is described by spin network states, and the entropy is calculated by counting the number of such states that satisfy the area constraint. The paper also discusses the implications of the Immirzi parameter for the quantum theory of gravity. It shows that different values of the parameter correspond to different sectors of the theory, with different spectra for the area operator. The correct value of the parameter is determined by the requirement that the entropy matches the Bekenstein-Hawking formula. The results are consistent with the idea that black hole entropy arises from the quantum geometry of the horizon, and that the microstates of a black hole can be described by a combination of classical general relativity, quantum geometry, and Chern-Simons theory. The paper concludes with a discussion of the implications of these results for the quantum nature of black holes and the process of black hole evaporation.This paper introduces a new framework for non-perturbative quantum gravity to study black hole entropy. It shows that the quantum degrees of freedom of a black hole are described by a Chern-Simons field theory on its horizon. The entropy of a large non-rotating black hole is proportional to its horizon area, with the constant of proportionality depending on the Immirzi parameter. Choosing an appropriate value of this parameter gives the Bekenstein-Hawking formula for entropy. This result also applies to black holes with electric or dilatonic charge, not necessarily near extremal. The approach involves quantizing the phase space of a black hole, isolating the quantum states that describe the horizon geometry, and showing that these states account for black hole entropy. The theory is formulated in terms of real variables, with the Immirzi parameter playing a key role in fixing the spectrum of the area operator. The quantum geometry of the horizon is described by spin network states, and the entropy is calculated by counting the number of such states that satisfy the area constraint. The paper also discusses the implications of the Immirzi parameter for the quantum theory of gravity. It shows that different values of the parameter correspond to different sectors of the theory, with different spectra for the area operator. The correct value of the parameter is determined by the requirement that the entropy matches the Bekenstein-Hawking formula. The results are consistent with the idea that black hole entropy arises from the quantum geometry of the horizon, and that the microstates of a black hole can be described by a combination of classical general relativity, quantum geometry, and Chern-Simons theory. The paper concludes with a discussion of the implications of these results for the quantum nature of black holes and the process of black hole evaporation.