This research studied non-profit organizations of community in long-term care bases for the elderly and explores how non-profit organizations of community plan and develop long-term care projects in response to population aging and changes in the external environment. This study selected two community development associations that had long promoted community care bases as research objects. Analyze its resource planning and utilization patterns. Difficulties and solutions were explored through qualitative interviews and analysis. According to the interview, both bases were in the same situation of difficulty in raising resources. The biggest problem at present was the lack of volunteer and funds.