Introduction: The development and improvement of physical education and sports in the society is related to constructive and positive development in current sports programs on the one hand, and on the other hand, it is related to paying attention to women's sports. The purpose of this study was to design a financing model for profit-oriented sports with an emphasis on women's sports.
Methods: This research is exploratory in terms of the type of purpose and qualitative research in terms of the type of strategy, in which the data theory of the foundation method was used. Participants in the study were experts in the field of women's sports who were selected according to the method of purposeful sampling and theoretical saturation equal to 15 people. Three overlapping processes of open coding, axial coding, and selective coding were used to analyze the data, and the Lincoln and Guba (1985) criteria used, which are based on reliability, transferability, reliability, and verifiability, were used for reliability and generalizability.
Results: According to the research findings in the open coding section 114 concepts, in the axial coding section 20 sub-categories and finally in the selective coding stage 5 main categories (causal conditions, contextual conditions, interfering conditions, strategies and consequences) Counted.
Conclusion: Based on the research findings, it is suggested to the relevant authorities to pay attention to these categories and their sub-categories in financing..