Ancestor Worship Guild was originally a non-governmental organization established for the purpose of ancestor worship. Such organizations rely on a large amount of land rental income and interest income to obtain adequate funding sources. However, with the development of the city, the value of the original land increases and the land price rises, so the land right is more than the obligation of sacrifice. It is very important whether the related management laws, the Act for Ancestor Worship Guild, and regulations are in line with the management of organizational development assets of sacrificial public enterprises and the suitability of management methods. This thesis takes the well-known Ancestor Worship Guild public corporation in Taichung of Taiwan as a case study.