The purpose of this study was to explore why and how can donors be involved in the development of student sports?. The research method was based on grounded theory approach (Strauss & Corbin method). The statistical population in the qualitative stage included 15 experts and key experts including university professors and executives of university sports who were selected by purposive sampling, and at the quantitative stage, 315 people who were active in the field of charity and student sports were studied. The results were analyzed using confirmatory factor analysis in the form of structural equations with SPSS and PLS software. 73 primary concepts were identified, which were categorized into 58 sub-categories. Compiled to collect information. According to the developed model, the existence of security for donors in investing in student sports and providing the necessary support such as granting appropriate facilities, exemptions, and tax discounts provide incentives for the private sector to participate in various sub-categories of physical education and sports. In addition, considering other barriers as well as focusing on developing strategies, could potentially lead to donor investment and participation in student sports.
