台灣宗教組織的民間力量是一種有組織、有潛能非營利組織的力量，這類地方宗教型非營利組織在社會福利救助、銀髮族問題、經濟結構變遷失業嚴重情形等機制上表現了何種功能、擔任何種角色、以及如何面對這種大環境的挑戰都是本研究的動機，並預期研究的結果能對社會走向大同世界稍有助益。 本研究以文獻分析法與深度訪談法作質化之研究，並以財團法人嘉義市大天宮附屬慈善會（以下簡稱慈善會）作個案之研究。在文獻探討方面除了介紹非營利組織的定義、功能以及非營利組織與政府關係外，對於該組織的經營運作以司徒達賢CORPS模式的經營運作為研究的依據。慈善會對內以管理為基礎，對外以服務為目的。內部會務組織運作以司徒達賢決策核心（DC）及CORPS模式運作理論展開一系列的鑽研。相關服務對象（C）、業務運作（O）、資源（R）、人力資源（P）、服務（S）是否能互相轉移、互相支援的組織運作提出研究的看法，復建議善用慈善會的外部關係如社會大眾、媒體、與政府的關係、與其他慈善會之關係，如此慈善會將能發揮更大的功能。本研究經探討后提出結論如下：（1）慈善會具有補助政府失靈、公共服務的社會角色功能。（2）慈善會具有維護社會價值角色之功能。（3）慈善會與政府間屬於合作與互補的伙伴關係。（4）慈善會的定位為區域的非營利組織，為社區鄰里的守護者。（5）慈善會發揮整合CORPS模式之組織運作角色與功能。本研究依據上述結論向宗教型非營利組織以及後續學者未來研究方向提出建議，以供參考。 The civil force of religious organization in Taiwan is an organized, non-profitable organization (NPO) with various potential capacities to serve the society. The role of local non-profitable organization in facing the changing environment plays important parts in services such as social welfare relief, the aged problems, and lifting unemployment situations. This is the motive of my research and I expect the results can be helpful for the society moving towards the world village. The CORPS model developed by Dr. Si-tu about the NPO will be introduced. By using the documentary analysis and the depth interview method, the study of the subordinate charity association of the temple-- TA Tian Gong, will be conducted. Since the performance of a charity association is based on its internal management, a decision center (DC) concept will be discussed and verified in the case study. We also recommend the use of external relationships of charity association to make the function more effective such as: the relation with the community, the media, the government and other charity associations.After reviewing the case, I have the following results:（1）Charity association plays an important role in case of government failure.（2）Charity association plays an important role in maintaining the society value.（3）Charity association and government have the relationship of cooperative and complementary partnership.（4）Charity association is a local NPO and the guard for the neighborhood.（5）Charity association conforms the CORPS model.
