FAI chief executive John Delaney has called on FIFA President Sepp Blatter to step down for the "good of the game".
he 79-year-old Swiss is expected to win a fifth four-year term as president but the FAI, along with the English and Scottish FA, will not be supporting him.
The FAI will instead vote for Prince Ali Bin Al Hussein of Jordan - the only other candidate in the election in Zurich following the withdrawals of Luis Figo and Michael van Praag.
Delaney believes it's time for someone to take over the role and claimed that the world football organisation has "an incredibly bad brand image".
"If he was doing the right thing by football, which he says he cares and loves, then he should step aside and let somebody else come forward and improve the image of the world game," Delaney told BBC Sport.
"Uefa's image is very good, which is run by a good friend of mine Michel Platini.
"I can go to Uefa and ask 'can we increase the Euros from 16 teams to 24' which I did, they get that.
"You can talk to Uefa about 13 countries hosting the tournament 2020. It gets discussed and it gets done. But at Fifa you can't.
"Blatter has had a hell of a run at it. But surely he knows, in his private moments, he must know, that outside of the voting chambers, that the world, the football public, the players and supporters, want change."
"I have no problems telling anybody, telling the world now, that we will not be voting for Sepp Blatter.
"There is a permanent controversy at Fifa."