In this paper, the rational design of Fe‐N‐, Fe‐S‐, and Fe‐N‐S‐based model catalysts for oxygen reduction reaction (ORR), developed using task‐specific hypercrosslinked polymers as precursors is presented. Based on the model catalysts, atom‐induced differences in ORR performance are carefully examined. In the S‐doped carbons, Fe1−xS forms the metal nanoparticles, while the N sourced together with FeCl3 ensures the uniform distribution of Fe3O4. Obtained results indicate that N/Fe3O4 acts as the higher catalytic active site, whereas the S/Fe1−xS deteriorates the ORR catalytic activity. However, due to the synergistic effect between Fe1−xS /Fe3O4 and N, the S‐doped carbons can substantially enhance the ORR performance. Hence, this work provides guidance for the efficient design of Fe‐N‐S‐based catalysts for ORR.