The study bases on case study of the tie relationship between Taiwan Plastic Group (TPG) and Chang Gung Medical Foundation to explore why Taiwan major conglomerates prefer choosing non-profit organizations as their family share-holding center and the difference between different kinds of non-profit organization to those conglomerates. The study also investigates while a corporate major shareholder (and his family) physically controls this company via owning shares by a non-profit organization which is indirectly controlling by same people (or family), will it cause corporate governance issues such as core agency problem and related-party transaction? At all, the study will extend its research to the issues from the incompletion of Taiwan concurrent regulations and over tax advantages toward non-profit organizations and offer related suggestions and regulation from board regulation、tax benefit and related-party transaction hopefully to improve current problems.