Along with economic development and improvement of living standards , both the public sector (governmental agencies) and the private sector (businesses and enterprises) cannot be expected to satisfy the people’s demands in every domain. Consequently, due to the malfunctioning of the government and the failure of the market, Non-Profit Organizations (NPOs) have emerged in order to respond to this disorder. On one hand, the occurrence and development of Non-Profit Organizations are closely related to every sphere of the society, such as politics, economics, education and culture. Nevertheless, as NPOs become more active, more problems have also gradually appeared; shift of wealth, abuse of donations, and involvement in inappropriate political activities, have led to decreasing credibility of Non-Profit Organizations. Religious NPOs differ in a variety of dimensions from the other types of NPOs. Hence, we cannot regard them equally. In addition, this type of NPOs appeal to a special need of the public, namely, religious belief. It is because the public trusts religious organizations based on their religious belief that there is room for unofficial and even underhand decision making.
Based upon what has been stated, this paper includes the following topics:
（1）A survey of major theories in NPO management
（2）The course of change and development of the religious NPOs in Taiwan
（3）What are the types of the system of Taiwanese temple management? What current problems are they facing? What are their advantages?
（4）Comparison of different types of Taiwanese temples’ operating performance, and the characters they have and the challenges are they facing.
（5）Influences and perspectives of large-scale Taiwanese temples for the society.
It is true that religious NPOs seem to have easier access to traditional society and to be able to integrate with different ethnicities and cultures in Taiwan. In order to understand the existence of large-scale religious NPOs, and compare and analyze the relation between the system of NPO management and operation performance, I would like to take Taipei Sing Tein Kong and Bangka Lung-Shan Temple as my research objects. Please bear in mind that the service a temple provides should be a holy mission that is based on good-will of god, out of love and affection, extreme altruism and principal and subsidiary cause. Accordingly, participation of volunteers, organizational behavior,staff training, service orientation, effectiveness management, decision-making process, as well as the response of beneficiary all fall within my research topic. Subsequently, it is my goal to propose long-term management of religious NPOs in light of pragmatism. The suggested methods are establishing more effective management mode, providing more useful marketing channels, so that the organizations in question can maintain its sustainability.