台灣現階段的非營利組織呈現多元化發展的趨勢，面對動態而複雜的環境，許多非營利組織發生本質上的改變。隨著社會新經濟的發展以及社會資源的有限性，非營利組織處於較以往更為競爭的局勢，因此，亟需以更積極的態度提昇自我的優勢，除了調整組織策略、結構、與作業方式外，還需主動發覺社會需求，以發揮非營利組織主導社會價值建立的角色。

知識管理是廿一世紀組織發展的重要管理策略，企業組織透過組織知識的管理，期能對企業組織的知識產生移轉、整合、分享與創新的功能，進而創造企業新的競爭價值，並增加企業的利潤以及提高企業效率等多項優勢。而政府部門透過知識管理與資訊科技相結合的概念，應用於政府再造，電子化政府以提昇政府服務的效能與效率，進而提昇國家的競爭力。

非營利組織自不能排除於潮流之外，開始重視知識管理的重要。非營利組織必須將組織與個人的知識與經驗視為組織重要的資產而加以有效儲存與更新，並透過知識管理工具來創造組織的價值。目前對於知識管理的研究，主要是以理論層面探討為主，面對知識型社會的到來，如何將知識管理的理論應用於非營利組織的管理，成為非營利組織實踐願景的重要關鍵。

本研究分為兩部分進行。第一部分針對知識管理以及非營利組織的相關理論進行整理。關於知識管理的文獻探討，包括對知識的探索與組織知識的取得、流通、蓄積、以及擴散等活動進行瞭解，同時對於目前非營利組織的發展及其相關議題進行闡述。研究的第二部分，是將知識管理的理論應用於非營利組織的實證部分。針對所選擇的基金會進行資料收集與深度訪談，暸解該基金會知識管理的做法及其效果。對於基金會知識管理的分析架構，則參考EARL所提出的知識管理架構，包含四個要素：知識系統、網路科技、知識工作者、與學習型組織。經由對個案的深度訪談，發現基金會本身所具備的條件與此架構的要素頗為相當，透過對訪談資料的分析與探討，歸納提出非營利組織知識管理的有效運作機制，作為非營利組織推動知識管理的參考之用。

Non-profit organizations play an important role in our society as a new center of active commitment of meaningful citizenship and provide the diversity of communities we need through a sharp transformation society period. The knowledge management as strategy becomes an important research issue for non-profit organization management recently. This research explores how the concepts of knowledge management can be effectively applied as managing processes frameworks in non-profit organizations. A case study of review literatures and interview were used in this study to delineate the linkage between theory and practice, identify working mechanisms, and thereby to establish an integrated framework for non-profit organization management driven by knowledge management theories.

Through literature review and case study, this research tries to answer the questions of why a non-profit organization needs knowledge management and by following problems:

1.What are the impacts of knowledge management on non-profit organization administration management?

2.What is the efficiency of the knowledge management applied to a non-profit organization management?

The primary finding of this study through systematic empirical research include an integrated conceptual framework for non-profit organization and provide a base to help organization identify alternative knowledge management initiatives or solutions. Through this case study is verification and validation that knowledge management not only can pursued efficiency in management, but there is considerable choice in implement it . The conclusion of this study is that non-profit organization should have a good grasp of its core competence and must manage their valuable knowledge and experience more aggressively to enhance the organization mission.