The objective of this study was to analyze the policy making for the maturity of elite sports in Iran, focusing on the role of contexts, processes, and development levels. The research method was qualitative with a systematic analysis approach. The statistical population included all faculty members of physical education, managers and experts of executive and professional sports organizations, and scientific documents and resources. The statistical sample was selected purposefully and conveniently based on theoretical saturation (16 individuals and 28 documents). The research tools included systematic library study and semi-structured interviews, and the validity of the tools was assessed using qualitative validation methods (content validity). Coding and conceptual framing methods were used to analyze the findings. The conceptual framework of elite sports policy making in Iran was identified in 10 perspectives and 5 conceptual levels: the framework of elite sports policy making, groundwork for implementing elite sports policies, the policy process for elite sports development, the strategic maturity of the elite sports system, and the development level and functions of elite sports. The framework presented in this study provides an understanding of the dimensions of policy making for elite sports development based on its relationship with a set of various activities. Based on this framework, an objective evaluation of management activities in elite sports can be conducted, and scientific information regarding appropriate actions that sports organizations should undertake for the development of elite sports policy making can be provided.