||The qualitative research of social science is the foundation of this research and its’ method mainly based on Secondary Qualitative Study such as literature research, case study and participant observation, and from the viewpoint of law, from the aspect as non-profit organization Taiwan's temple to discuss what the organizational characteristics and management of operational processes are. Due to its different services, the organization itself how to integrate the human and related social resources with its efforts and changes are necessary to be done in order to adjusted to the current laws and regulations so that the management efficiency will be increased. Besides, also will include the discussion of actual difficulties and future potential challenges between the practical practices and religious regulations to observe the applicabilities, to provide the recommendations through the combination of theoretical and practical analysis, and will also have further explanation on the study limitations and the follow-up topics.|
The results of this are found as the overall proposal for the Taiwan temples’ management. It is mainly divided into three parts. First, to apply the concept and mission into management systematic planning, it would help the transformation from many ways such as from traditional to modern society, from localization to international etc., also including the activation to the culture, to achieve the goal of stability and to maintain the smoothly atmosphere. Second, the suggestions about the controversy on the current management system include to upgrade the human resources quality, to emphasize in education and training, to do more effective usage in the financial resources, etc., the third is with the optimistic observation for the implementation of religious draft law and its influences, thus through the proposal might improve the organization system of Taiwan temple as part of non-profit organization management, and with well-integration of organizational human resources and social resources to proceed further promotion in the area for social welfare charity will also achieve its mission of purifying the humanistic education and carry forward the value of its core philosophy then the vision can be lead to the sustainable management direction, finally the enhancement of the such mission will eventually benefit the more people.