Bowman's glands are situated in the olfactory mucosa, beneath the olfactory epithelium, in the lamina propria, a connective tissue also containing fibroblasts, blood vessels, and bundles of fine axons from the olfactory neurons. Related Theory Bowman's capsule is a part of the nephron that forms a cup-like sack surrounding the glomerulus. It serves as a filter to remove organic wastes, excess inorganic salts, and water.