This study aims to design a comprehensive cultural development model in Iran emphasizing the role of the Supreme Council of the Cultural Revolution and to propose a localized theory of cultural–structural alignment. The research is applied–fundamental and qualitative in nature, conducted using the grounded theory method based on the Strauss–Corbin approach. The statistical population consisted of 20 cultural policy experts and senior managers of the Supreme Council of the Cultural Revolution, selected purposefully until theoretical saturation was achieved. Data were collected through semi-structured interviews and documentary analysis and analyzed using open, axial, and selective coding. Construct validity and reliability were verified through expert confirmation and acceptability criteria. Analysis revealed 94 conceptual codes and 41 categories organized into five dimensions: causal, contextual, intervening, strategic, and consequential. The core phenomenon, “Cultural Development in Iran,” included concepts such as cultural economy, inclusive cultural education, sustainable cultural heritage, cultural governance, cultural participation, gender equality, and freedom of choice. Key strategies included data-driven macro-cultural policymaking, local and provincial policy design, development of a national cultural observatory system, and intelligent monitoring of cultural institutions. The main consequences identified were the enhancement of national cultural capital, cultural justice, social participation, and data-based cultural governance. The findings led to the formulation of the “Cultural–Structural Alignment Theory,” positing that sustainable cultural development in Iran depends on achieving alignment between societal cultural values and formal governance structures. Mutual interaction and dynamic adaptation between people’s cultural norms and policymaking institutions are essential for realizing a cohesive and progressive cultural framework.