Federation of Irish Sport: Investment in Sport and Physical Activity is an Investment in Ireland’s Health

Federation of Irish Sport: Investment in Sport and Physical Activity is an Investment in Ireland’s Health

Federation of Irish Sport (FIS) has called on Government to make a significant long-term investment in sport as part of Budget 2027, warning that grassroots programmes, participation initiatives and community sport organisations are facing growing financial and administrative pressures. Sport and physical activity can no longer be viewed through the lens of leisure. It is the most cost-effective frontline defence against a compounding preventative healthcare crisis. Every €1 invested in core sports participation reduces future state spending on chronic illness, mental health services, and cardiovascular care.

Click here to read full Submission document.

 FIS Asks for Budget 2027:

  • A 10% Annual Uplift in Funding for NGBs and LSPs.
  • Introduction of a €5,000 Exemption PAYE Threshold for Certain Payments in Amateur Sport.
  • Request for Government Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport. 

 

The Federation’s pre-budget submission seeks a three-year commitment to increased funding for National Governing Bodies (NGBs) and Local Sports Partnerships (LSPs), measures to ease the burden on volunteers and local organisations, and a review of new funding options to support the future growth of sport in Ireland.
Recent Sport Ireland data shows that 2.12 million adults now regularly participate in sport, while nearly two in five adults are classified as highly active. This underlines the potential for increased investment in sport to deliver substantial benefits for public health, wellbeing, and the State.

Grassroots sport at risk

The Karshan Case ruling has had a significant impact on the sports sector impacting modest payments made by amateur and grassroots sports bodies to the coaches, referees, tutors, and officials whereby they must be declared and accounted for as PAYE employees. The application of standard employment status compliance requirements to these low-value engagements has created a level of administrative and financial burden that is disproportionate to the scale of the delivery and engagement involved and inconsistent with the underlying nature of sport and community participation delivery. The delivery of NGB and LSP sports programmes relies heavily on casual and seasonal engagement of tutors, coaches and officials. The impact is already being felt by Local Sports Partnerships with approximately 85% of them have already reduced programmes, training initiatives, or events during 2026.
The Federation of Irish Sport is proposing a €5,000 de minimis PAYE threshold for modest payments made by amateur and grassroots sports bodies to the qualified coaches, referees, tutors, and officials who keep community sport running. This proposal is a real and viable solution for Government to prevent the unintended consequences of the ruling.

Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport 

The Federation respectfully calls on the Minister and his Department to lead a Government commitment to research and report on the potential introduction of an additional 1% Betting Levy for Sport. 

The proposed review would consider the fiscal, legal, and ethical feasibility of increasing the existing Betting Duty, with the additional revenue ringfenced for participation and community sport. An interdepartmental review, led by the Departments of Finance and Culture, Communications and Sport, and involving Sport Ireland and other stakeholders, should examine potential revenue, options for administering the funds—including a potential Sports Investment Fund—and the wider social and economic benefits of increased participation in sport. The review should also include any risks, constraints, and implementation considerations. Government has an opportunity to take a serious, evidence-based step towards creating a sustainable funding stream for sport. We are asking the Minister to lead that process and commit to publishing the evidence within 6–9 months.

Federation of Irish Sport CEO Mary O’Connor said: “A fundamental step-change in sports funding is required in Budget 2027. To build enduring programmes, retain vital personnel, and attract professional and volunteer talent, we must pivot away from short-term financial cycles. We urge the adoption of a multi-annual funding model built on an annual uplift of 10% over the next three consecutive years. This will empower the sector with the strategic certainty and financial security required to deliver long-term, meaningful outcomes for the state.”

Sport plays a transformative role in public life:

  • 97,000 cases of disease were prevented through participation in sport and physical activity in 2019, saving the State €405 million in healthcare costs.
  • Every €100 invested in sport returns up to €195 to the Exchequer through taxation.
  • The sector contributes €3.7 billion to the Irish economy and supports 64,000 full-time equivalent jobs.

 

Photo captions: 

Pictured in May 2026: FIS Chair Enda Lynch CEO Badminton Ireland, Rosarie Kealy CEO Waterford Local Sports Partnership, John Perry Tax Partner at Ogier Ireland, Minister O’Donovan Minister of Culture, Communications and Sport, Minister McConalogue Minister of State for Sport and Postal Policy, FIS CEO Mary O’Connor.

Pictured in September 2026 with FIS Pre-Budget Submission: FIS Chair Enda Lynch CEO Badminton Ireland, FIS CEO Mary O’Connor, John Perry Tax Partner at Ogier Ireland and Rosarie Kealy CEO Waterford Local Sports Partnership.

Pre-Budget Call for 10% Sustained Support for Core Funding in Sport

Pre-Budget Call for 10% Sustained Support for Core Funding in Sport

FIS Pre-Budget meetings continued today with an engagement with Minister Neale Richmond, Minister of State for International Development and Diaspora at the Department of Foreign Affairs and Trade. With International Sports Diplomacy and the hosting of Major International Sporting Events high on the Department’s agenda, our delegation reinforced the need to increase core funding for our National Governing Bodies in sport. This is fundamental to ensure a sustained delivery of grass roots programmes and the growth of high performance sports.

Sport in Ireland delivers significant public, economic, and social value. We are advocating for three key Asks for Budget 2027:
  • A 10% Annual Uplift in Funding for NGBs and LSPs.
  • Introduction of a €5,000 Exemption PAYE Threshold for Certain Payments in Amateur Sport.
  • Request for Government Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport. 
The 10% annual increase in core funding to support professional capacity, will tackle inactivity and address systemic inequalities. This investment will enable our members to grow participation, widen access, and strengthen high-performance pathways as we look towards a new Strategic Sports Plan for Ireland.
FIS Chair Enda Lynch CEO of Badminton Ireland met with Minister Richmond with FIS CEO Mary O’Connor and Tax Partner at Ogier John Perry at Iveagh House to discuss our key asks for the sector in Budget 2027.
FIS Presents Annual Pre-Budget Submission to Minister Jack Chambers, Minister for Public Expenditure, Infrastructure, Reform & Digitalisation

FIS Presents Annual Pre-Budget Submission to Minister Jack Chambers, Minister for Public Expenditure, Infrastructure, Reform & Digitalisation

Today FIS CEO Mary O’Connor met with Minister Jack Chambers, Minister for Public Expenditure, Infrastructure, Reform & Digitalisation alongside FIS Chairperson Enda Lynch CEO Badminton Ireland, Rosarie Kealy CEO Waterford Sports Partnership and John Perry Tax Partner at Ogier in Ireland.

Sport in Ireland delivers significant public, economic, and social value. We are advocating for three key Asks for Budget 2027:

↗️ A 10% Annual Uplift in Funding for NGBs and LSPs.
5️⃣ Introduction of a €5,000 Exemption PAYE Threshold for Certain Payments in Amateur Sport.
📝 Request for Government Commitment to Research and Publish a Report on an Additional 1% Betting Levy for Sport.

The Federation is very appreciative of Minister Chambers’ time and commitment to the Sport and Physical Activity sector. We are cognisant of the multiple asks of Government for Budget across many sectors. However, we are confident that the proposals put forward in our Submission provide the Government as both value for investment, but also with viable solutions to strengthen NGBs and LSPs to deliver not only the sport agenda but across Government objectives.

The Opportunity Irish Sport Hasn’t Tapped Yet

The Opportunity Irish Sport Hasn’t Tapped Yet

Following our member event online on “Unlocking US Philanthropy for Irish Sport” earlier this summer Hannah McLoughlin, Consultant – Funding at our Partners 2into3 gave her views on the topic

2into3 and Graham-Pelton, one of the US’s leading philanthropic consultancy firms, hosted a webinar titled “Fundraising in the US: A Practical Guide for Irish Sporting Organisations”, with James O’Callaghan as a guest speaker from the Irish Sailing Foundation. The most important insight from the session had nothing to do with tax structures or diaspora networks. It came down to one question, and most Irish sporting organisations have never properly answered it; 

“Why should a stranger, thousands of miles away, care about what you do?” 

Sport has shaped how I think and work, it has taught me to compete on the edges of limited resources, which is exactly where most Irish NGBs find themselves. I also know, from the inside, what it feels like when funding doesn’t stretch far enough. That’s partly why this topic matters to me, and why I think Irish sport needs to take it seriously. 

The Irish Sailing Foundation are the pioneers of this model in Ireland. Since 2015 they have raised over €3 million for high-performance sailing, supported more than 300 sailors and brought in €500,000 in 2025 alone – ten years into the work. They operate as a separate philanthropic entity with a voluntary board, independent of Irish Sailing as the NGB. 

The American Philanthropy Market: What You Need to Know    

Americans donated $592 billion in 2024. Philanthropy is not a niche behaviour in the US – it is culturally embedded in a way that has no real equivalent in Ireland. Giving is habitual, expected, and for many Americans an expression of identity rooted in everything from religious tradition to civic pride. 

We are also at the beginning of what is being called the “Great Wealth Transfer” an estimated $124 trillion expected to change hands over the next 20 years as an ageing population passes assets to the next generation, with an estimated $18 trillion of that earmarked for charity. A significant share of that wealth will be inherited by women, and the women’s philanthropy movement in the US is accelerating rapidly. For Irish sporting organisations with any kind of gender equity or women’s sport angle, that is a real and growing opportunity. 

The diaspora connection gives Irish organisations a head start that most international peers simply don’t have. There are millions of Irish-Americans with a genuine emotional connection to Ireland, many of them in exactly the demographic most likely to give. The pipeline exists. The question is whether Irish sport is organised enough, and honest enough with itself to access it. 

 Why Americans Give 

The number one reason Americans give is because they were asked not because they discovered an organisation on their own, or because a grant portal opened, or because they read a press release.  

Someone asked them. Directly, personally, with a clear purpose. 

Most Irish organisations are not doing this. They are waiting for the right connection, the right moment, the right introduction. Meanwhile the ask never comes, and neither does the money. 

Beyond the ask itself, the motivators that drive giving are worth understanding properly: 

  1. Connection to a cause or community. 
  2. Belief in leadership and transparency. 
  3. The desire for recognition. 
  4. Matching gift opportunities, which have been used with remarkable effect in the US.  
  5. Tax efficiency, particularly for larger, more complex gifts. 

 On that last point: the instinct to lead with tax benefits is a mistake. For most donors, tax considerations are not the primary motivator. They matter at scale, and any serious fundraising strategy needs to account for them, but they are not your opening line. If your case for support begins with “and you can claim a deduction,” you have already lost the room. 

What Actually Answers the Question 

Knowing why Americans give is one thing. Giving them a reason to give to you is another. 

This is where most Irish organisations need to do honest internal work before they pick up the phone to anyone in Boston or New York. You need a case for support, a clear, compelling, emotionally resonant answer to the question this piece opened with. Not “we fund high-performance athletes,” but the answer to what happens when a young person from a disadvantaged background gets access to your programme. What changes for them? What does it feel like to watch a training session at your club? If someone came along and you had two minutes to make them care, what would you say? 

Donors give to what they can picture. They respond to impact, not infrastructure. 

Honesty matters here too. If your organisation is facing a funding gap, saying so clearly is more compelling than vague optimism. Most donors do not want to rescue a sinking ship, but they absolutely want to feel that their contribution will make a difference – and there is a real distinction between those two things. 

You also need to be prepared to share your finances. Transparency is increasingly non-negotiable in this space, particularly with younger donors who expect more visibility into where their money goes than has historically been the case. 

What the Tax Structures Actually Look Like 

Any Irish organisation serious about US fundraising will need to understand 501(c)(3) – the US tax-exempt designation that allows donors to claim federal tax deductions on charitable gifts. Without this, or without equivalency, you are asking donors to give without tax benefit, which becomes a meaningful barrier at higher gift levels. 

The practical entry point for most Irish organisations is The Ireland Funds (American Ireland Fund). This is a well-established body that operates through chapters across the US, hosts events targeting high-net-worth Irish-Americans, and provides a tax-efficient giving route for approved Irish organisations. Getting approved through this structure is a realistic and relatively accessible first step. 

It is also worth understanding the broader philanthropic architecture: 

  • Donor Advised Funds (DAFs): philanthropic accounts, typically offered through financial firms, that allow donors to contribute funds, take an immediate tax deduction, and recommend grants to charities over time. There are currently more than $250 billion sitting in DAFs in the US, a large pool of capital actively seeking recipients.  
  • Bequests and planned giving: gifts made through a will. Often completely overlooked by sports organisations but a meaningful driver of total philanthropic income when cultivated over time. 
  • Family foundations: exist in large numbers but come with significant governance complexity – an annual filing, a board, ongoing compliance and are less accessible as a starting point.   
  • Corporations: often vocal about their giving, but not the primary vehicle here. 
  • Individual donors are the backbone of American philanthropy, and they always have been. 


The Myths That Cost Irish Organisations Real Money 

Events are not a fundraising strategy. A golf outing introduces people to your organisation. It does not build a philanthropic programme. Events are expensive, transactional, and the net return rarely justifies the investment unless they are being used deliberately as cultivation tools within a wider relationship strategy. 

Grants are not philanthropy. Relying on grant income is not the same as building a donor base. Grants are important, but they don’t compound the way relationships do, and they don’t build the long-term income resilience that a genuine philanthropic programme creates. 

Asking is not rude. This is particularly worth saying in an Irish context. There is a deep cultural awkwardness around making a direct financial ask, especially of people we know. The US framing is completely different: asking someone to give is a sign that you respect their capacity and believe they care enough to want to contribute. The reluctance to ask directly is one of the single biggest barriers holding Irish organisations back. 

Not all wealthy people are the most generous. Scale of wealth and scale of giving are not the same thing. Some of the most impactful donors give proportionally more than individuals with far larger means, and the organisations that assume otherwise waste time chasing the wrong prospects. 

Your Case for Support 

If the case for support is so clearly the answer, why do so few organisations actually build one properly? 

James O’Callaghan, a board member of the Irish Sailing Foundation, named the real obstacle: confirmation bias. Most sporting organisations believe, genuinely and not unreasonably, that their cause is worthy. Their athletes work hard, their community impact is real, their programme deserves support. Because they believe that, they assume a donor will see it too. They build their case for support around what they already know to be true from the inside, the training load, the competition calendar, the medal count. 

But a donor in Chicago or Boston is not starting from that place. They are starting from zero. They have no context, no emotional attachment, no reason yet to care. And if your opening is “we are a high-performance sporting organisation that needs more funding,” you have told them nothing that makes them want to reach into their pocket. 

This is the question this entire piece keeps circling back to: why should a stranger, thousands of miles away, care about what you do? Most organisations have never had to answer it, because everyone around them already knows the answer. The moment you step outside that room, the question gets a lot harder – and a lot more necessary. 

Donors give to what they can picture. And the organisations that cannot answer that question clearly, not in a brochure, but in a conversation, with a real person sitting across from them, are not ready to fundraise in the US, regardless of how good their athletes are or how worthy their cause genuinely is. 

 The Long Game Is the Only Game 

None of this is quick. The Irish Sailing Foundation has been at this for ten years. The organisations that do it well start with who they know, invest heavily in cultivation before they ever make an ask, and treat stewardship, how they look after a donor after a gift – as seriously as the ask itself. Handwritten notes still matter. In-person meetings still outperform everything. Matching gift campaigns work. None of it is glamorous, and all of it takes longer than you think. 

You also have to spend money to raise money. That is not a reason to avoid this, it is a reason to be strategic about where you invest. The highest return comes from personal relationship-building, not events and not digital campaigns. 

What This Actually Means for Irish Sport 

Sport Ireland provides partial funding to NGBs for high-performance programmes. It was never designed to cover the full cost, and the gap between what statutory funding provides and what genuine high-performance development requires is real and widening. Philanthropy, approached strategically and with patience, is one of the few credible ways to close it. 

The Irish Sailing Foundation have shown it is possible. The architecture they have built – a separate voluntary entity, tiered giving structures and a long-term relationship programme took a decade to develop and is the product of serious commitment from serious people. 

For any NGB, club, or sporting body thinking about this: the opportunity is real, the diaspora connection is an advantage most international peers would envy, and the expertise to help navigate the structures now exists in Ireland. But the streets are not paved with gold. What they are paved with is relationships, and the willingness to do the hard internal work of understanding why a stranger, thousands of miles away, should care about what you do. 

Most organisations haven’t asked themselves that honestly yet. That’s probably where to start. 


Get in Touch

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.

FIS Continues Pre-Budget Submission Campaiging

FIS Continues Pre-Budget Submission Campaiging

Federation CEO Mary O’Connor met with Senator Linda Murray to provide a comprehensive briefing on the sports sector’s budgetary asks for Budget 2027.

The Federation’s Pre-Budget Submission proposes a 10% annual funding increase. This increase targets Ireland’s National Governing Bodies (NGBs) and Local Sports Partnerships (LSPs). Together they deliver structured sport and physical activity across the country.

We are grateful to Senator Nelson Murray for her time. Additionally, we look forward to further Ministerial briefings next week at Government buildings on behalf of the sector.

Commentary and Media Training Course 2026 With Duane Dell’Oca 1-Day Course

Commentary and Media Training Course 2026 With Duane Dell’Oca 1-Day Course

We are delighted to share with you the details of our Partner MWX Media’s upcoming 1-Day Commentary and Media Training Course on Saturday 5th September at Irish Sport HQ with Sports Commentator and Media Specialist Duane Dell’Oca. Through commentary training they can support your NGB and team to elevate your fan engagement, elevate your athletes and your sport.
 
Commentary and Media Training Course – Overview
This course provides a comprehensive introduction to the fundamentals of commentary and media communication across modern platforms, from streaming to traditional broadcasting. It is designed for participants at all experience levels and focuses on the essential skills required for on-air roles such as presenters, commentators, analysts and other broadcast personalities.
🎤Commentary and Media Training Courses 2026 With Duane Dell’Oca 1-Day Course
📆Date: Saturday 5th of September
📍Venue: Federation of Irish Sport Offices, Irish Sport HQ, National Sports Campus, Blanchardstown, Co. Dublin
⏳Duration: 6 hours, including a lunch break
⏲️Time: 10 a.m. to 4 p.m.
💶Price: €300 per person
📲To book: contact David Streek at david@mwx-media.ie or call: 087 1920 100