Belgium is a federal state whose political power and institutions are separated into three levels. As a part of the cultural domain, governmental competences with regard to sport, such as the organization of sport, sport policy planning, and the subsidizing of sport in general and sport federations in particular, are the exclusive responsibility of the three communities (i.e., the Flemish Community, the French Community, and the German-speaking Community). First, the organization of sport in Belgium is described by making using of the so-called Church Model of Sport. The sport system in Belgium is strongly influenced by the federal structure of the Belgian state. Second, the financing of sport is studied. In line with the community competences with regard to sport, the public financing of sport is the responsibility of the communities and also of the provinces and municipalities. Because of the availability of data (i.e., public funding, expenditures of households, and voluntary engagement), the focus is on the financing of sport in Flanders, the Dutch-speaking northern part of Belgium. Third, the sport policy system is discussed. Since each community in Belgium has its own policy in the field of sports. As sport policy in Flanders is characterized by a strong commitment to the Sport for All ideology, this policy system is shortly described. Fourth, data with regard to sport participation is provided. Due to the divided sport policy system in Belgium, no national research tradition into active sport participation exists. Hence, data for Flanders, available from 1969 onwards, are presented.