The non-profit organization (NPO) is prevailing nowadays playing an important
role between government and enterprises as a social institution to serve the society.
However, NPO still has to face the society change as well as the traditional operation
mode that force them to do some adjustment. Hence, to do the benchmark becomes
more important for NPO in its operation. This paper is belonging to case study as the
Hou Ghi charity association benchmark Tshkuang foundation. The study uses
qualitative research method to learn the advantages of Tsukuang foundation, and
furthermore, to enhance the development of Hou Ghi charity association.
The research finds that Tsukuang foundation over its 60-year-history was used to
fail, and then grow up again during development processes. So Tsukuang foundation
set up Tsu-Hsin Child's Home and youth institution; their operation, strategy, and
organization have been pursuing more completed development. On the other hand, the
development of Hou Ghi charity association is mainly to engage the donation,
especially to help some needy families over its 40-year-history. Therefore, Hou Ghi
charity association is eager to improve their organization and expect to do more help
in their jobs by benchmark.