Background: The financial promotion to the elite sport in Brazil, held historically through free taxes and imposed on own sports entities, has been added in recent years to a series
of government actions, especially at the federal level, from awarding grants for athletes and the Law of Sports Incentive. The objective of this study is to identify the sources of federal funding
available for sports that are part of the Olympic or Paralympic program, their fates and their application forms.
Methods: For this descriptive research was conducted at the National Bureau of Elite Sports as a department of Ministry of Sports income between 2012 and 2014, using the technical
procedures of documentary research based on the analysis of primary sources such as legislation; the official documents; and computerized systems of the Ministry of Sports and the Federal Government.
The data collected were organized to identify: the sources of available federal resources; entities for which resources can be allocated, according to the nature of the recipient entity; and their
different forms of application, according to type of investment.
Results: The results indicate that the Elite Sport in Brazil has eight sources of federal funding, they are: the Bolsa-Atleta Program (Law 10,891 / 2004); the covenants, the transfer
of contracts and decentralizations governed by Decree No. 6170, 2007; Law Sports Incentive (Law 11,438 / 2006) Agnelo Piva Law (Law 10,264 / 2001); Brazilian Medals Plan 2016 (Law 12,395 / 2011); and
the patronage of State Enterprises. These resources can be allocated to private non-profit organizations such as committees, federations, leagues and sports clubs; directly to athletes; as well as
transferred to educational institutions and other federal, state and municipal entities. Finally, can be applied in Human Resources; training and competition; sporting goods; sports facilities;
identification and development of talent; research and training; health materials; administrative costs; administrative materials; furniture; and charges.
Conclusions: It is inferred, therefore, that such information may contribute to the evaluation and formulation of government policies and actions, since the eve of the Summer Olympic
and Paralympics Games, there is, in Brazilian federal government systematized data on financing the national sport. In addition, it is concluded that the federal government offers several sources of
public funding for Sport High Performance, which does not occur in developed countries, where the main sources of income are the sale of media rights, sponsorship, licensing and ticket sales for