This research emphasis at the analysis of the business model within non-profit organization, by conducting face-to-face interview to the 9 scrutiny selected B&B accommodation units among the total 14 local business groups, each with the business establishment longer than 5 years. During the interview, the prefunded development of Taiwanese B&B accommodation business model and management was able to be captured into the study. The findings discovered that, the Taiwanese B&B accommodation industry, pays secretary for the co-operation system, the general manager composes, next for appoints principle of supervisor division of labor base on the contractual system. Most of the funds generate from the annual association membership fee, the next biggest fund come from the government grant. The association dedicates to provide regulator trainings, conferences aboard to enhance the promotion efficiency. Above all, the association provide effective the communication for the member and the government sector, then the regular conference and training classes held by the association take up most of the operation resource. The association emphasis at forming strategic alliance with different variety of industries, enhancing the collaboration among the members. Most of the interviewees express great interest at aggressive Internet promotion methodology, then the innovative business model and marketing strategies.This study result provide the B&B association the innovative management model for future improvement and reference for newly established association.