This paper includes the following topics: （1）A survey of major theories in NPO management （2）The course of change and development of the religious NPOs in Taiwan （3）What are the types of the system of Taiwanese temple management? What current problems are they facing? What are their advantages? （4）Comparison of different types of Taiwanese temples’ operating performance, and the characters they have and the challenges are they facing. （5）Influences and perspectives of large-scale Taiwanese temples for the society.
