本篇文章分析台灣非營利部門在成長與轉型中所展現之特色以及未來發展所面臨的挑戰。本文首先探討儒家思想對於公民參與結社類型的影響，之後介紹台灣非營利部門主要的組織類型包括(1)基金會；(2)協會；(3)工會與職業團體；(4)寺廟與教堂以及(5)合作社。其次，本文探討台灣非營利部門在1980 至1990 年代之間大幅成長之原因，包括(1)政治民主化；(2)經濟發展；(3)社會運動以及國際援助。而從2000 年開始，台灣非營利部門的轉型也朝向(1)制度化；(2)社區參與；(3)事業化以及(4)國際參與。未來台灣非營利部門發展必須克服的挑戰包括(1)法律架構的修改；(2)組織能力建構之提升以及(3)政府與非營利組織合夥關係之發展。

This paper examines the growth and transformation of the nonprofit sector in Taiwan. Influenced by the core values of Confucianism, civic engagement and association type in Taiwan reflects an extension of family-based social relations.Major types of nonprofit organizations in Taiwan include (1) foundations, (2)associations, (3) unions and professional organizations, (4) temples and churches,and (5) cooperatives. During the 1980s and 1990s, the growth of the nonprofit sector in Taiwan is related to (1) political liberalization, (2) economic development, (3) social movements, and (4) civil society aid. Entering the 2000s,the nonprofit sector in Taiwan experienced a significant transformation as shown
in (1) institutionalization of organizational field, (2) engagement in community development, (3) commercialization for revenue diversification, and (4)participation in international networking and assistance. In the future, the expansion of a vibrant Taiwan nonprofit sector will need to overcome obstacles related to (1) reform of the nonprofit legal framework, (2) enhancement of organizational capacity building, and (3) development of government-nonprofit partnership