Building Philanthropy into Your Sport’s Funding Model
Philanthropy has long played a transformative role in sport internationally, enabling investment in athlete development, grassroots participation, and infrastructure that public funding alone cannot sustain. In Ireland, while our community support for sport runs deep, formalised philanthropic giving has been slower to develop. That is now changing. Recent tax incentives are creating the conditions for philanthropy to become a meaningful and sustainable income stream for Irish sport.
Earlier this month marked a significant moment in Irish sport’s pathway to philanthropy. The Irish Sailing Foundation revealed that 2025 saw it support the Irish Sailing Performance Pathway with €500,000 in philanthropic donations – representing 30% of the Pathway’s 2025 budget. The Foundation is now targeting €1 million in 2026, a success that has been a decade in the making. This was followed by the Olympic Federation of Ireland’s launch of the Team Ireland Foundation, with a view to securing philanthropic donations for Los Angeles 2028 and beyond. The Football Association of Ireland also announced the establishment of the Global Ireland Football Foundation, complete with an independent Chair and an experienced Director of Development.
Three sporting bodies. Three foundations. A clear focus on philanthropy.
At the Federation of Irish Sport Leaders Forum, 2into3 CEO Dennis O’Connor moderated a panel discussion on ‘Foundations as a Path to Structural Resilience’, exploring the practicalities and learnings from those who have already embarked on this journey.
James O’Callaghan, representing the Irish Sailing Foundation – established ten years ago – was emphatic about the value of independence. “Having a separate entity is best practice,” he explained. An independent entity allows the NGB to focus on its core work while the foundation builds long-term donor relationships. The Foundation initially had private support for specific campaigns, which ended once those campaigns concluded. Recognising this, they invested in a dedicated fundraiser who could nurture ongoing relationships with donors. Through their patron programme – seeking €50,000 per annum over five years – they targeted twelve supporters in year one and secured eight. “Spend the money to hire the right person,” O’Callaghan emphasised. Fundraising requires a particular skillset, and foundation boards are increasingly providing seed funding to invest in this capability, seeing it as essential to achieving returns on their philanthropic ambitions.
Currently, Type B and C NGBs, the Olympic Federation of Ireland, and Paralympics Ireland are already eligible for tax incentives that benefit donors. The Federation of Irish Sport is advocating for sport foundations to also be made eligible – a move that would recognise their role as independent entities that improve governance while unlocking new sources of philanthropic support.
Looking Ahead
With €1.82 billion in fundraised income across the Irish nonprofit sector in 2022, and per capita giving of €354, the philanthropic opportunity for sport is significant. The Giving Ireland 2024 research highlights Ireland’s strong culture of generosity – and the potential to channel more of that giving towards sporting development.
If your sport has an ambition to secure ongoing philanthropic donations, we welcome the opportunity to discuss how philanthropy could work for your organisation. Get in touch with Dennis O’Connor at dennis@2into3.com to explore this pathway in detail.
