目的：新冠疫情嚴重衝擊了非營利組織財務穩定性，臺灣對於非營利組織的數位轉型之研究仍然缺乏，爰本文以數位募款為範疇，分析新冠疫情後臺灣非營利組織數位轉型發展現況，以資未來研究之參考。方法：本文採取次級資料，利用臺灣公益團體自律聯盟「2022年NPO數位現況調查」資料，從數位轉型的動力、挑戰與結果三個面向進行分析。結果：研究發現慣性乃是影響線上捐款的主要因素，數位轉型面臨組織、個人、技術及外部等四種障礙，多數非營利組織數位募款仍屬萌芽新興階段，故組織文化、人才儲備、技術更新及風險意識，都是非營利組織領導者必須正視的課題。結論：新冠疫情後，對於此種長期性的重大影響變數，風險管理已經難以因應，故韌性管理日漸受到各國的重視，面對財務艱難時刻，透過數位轉型建立數位韌性，就成為非營利組織財務穩定的重要關鍵。就研究限制而言，未來可以針對志工管理、倡議、商業化等範疇進行更全面的調查分析。

Purpose: The COVID-19 pandemic has seriously impacted the financial stability of non-profit organizations. Taiwan's research on the digital transformation of non-profit organizations is still lacking. This article focuses on online fundraising to analyze the current situation of the digital transformation of nonprofit organizations in Taiwan after the COVID-19 pandemic. Method: This article adopts secondary data and uses the data of the "2022 NPO Digital Status Survey" of the Taiwan NPO Self-Regulation Alliance to analyze from three aspects of digital transformation: drivers, challenges, and consequences. Results: The study found that inertia is the main factor affecting online donations. Digital transformation faces four obstacles: organizational, personal, technical and external. Online donations for most nonprofits are still in their infancy. Therefore, organizational culture, talent reserve, technology update and risk awareness are all topics that leaders of non-profit organizations must face up to. Conclusion: After the COVID-19 pandemic, risk management has become difficult to cope with such long-term impact factors. Therefore, resilience management has been increasingly valued by various countries. In the face of difficult financial times, building digital resilience through digital transformation has become an important key to the financial stability of nonprofit organizations. As far as research limitations are concerned, more comprehensive surveys and analyzes in areas such as volunteer management, advocacy, and commercialization can be conducted in the future.