By analyzing how the Ching-Hua Foundation works, this dissertation aims to discuss the change and development of religious non-profit organizations in Taiwan and examine their orientation with an expectation to shed light on future improvement. Whether the non-profit organizations localize or internationalize their development to the point of international cooperation, this dissertation hopes to provide more issues for further research and brings up more attention to the development of non-profit organizations. The findings of this research include the following: -1.The contribution of religious non-profit organizations to the society is well-acknowledged. -2.Religious non-profit organizations are ruled by people. The “people” issue is overpowering. Religious non-profit organizations have difficulties raising money. Based on the abovementioned findings, this research suggests to -1.To reinforce the institutionalization of religious non-profit organizations. -2. To help religious non-profit organizations manage their accounting refer. -3. Suggestions toward Ching-Hua Foundation.