本研究主要目的在於探討非營利運動組織現況發展與營運策略，擬提供政府、學術等相關單位於經營管理上之參考或依據。研究對象為761家全國性非營利運動組織。研究方法分為郵寄問卷及個案分析。研究工具『非營利運動組織營運現況調查問卷』採分層隨機抽樣郵寄問卷229份，有效問卷為125份（54.5%）。『非營利運動組織訪談大綱』選取5家不同類型組織深度訪談，以『非營利運動組織營運分析模式』進行個案分析。問卷資料處理方式採SPSS 10.0 windows 統計套裝軟體之描述性統計及交叉分析；而深度訪談則透過歸納式分析，將訪談結果進行整理。最後得出非營利運動組織營運分析模式以及非營利運動組織之營運現況與策略結論如下：
一、營運現況調查發現：
（一）大部分營運面臨問題為『經費不足』。
（二）非營利運動組織在員工福利、行銷企劃、募款計畫、策略規劃與績效評估的認知上略顯不足。
（三）互益型非營利運動組織與其他類型之組織在員工退休金、績效管理、組織交流及經費上，有顯著差異。
二、個案分析發現：
（一）國內非營利運動組織還有相當大的成長空間，故『退縮策略』及『綜合策略』較不適合於目前情況下使用。
（二）營運模式較完善的組織採『穩定策略』為多，營運時間及模式較不足的採『成長策略』為多。
（三）策略的選擇與組織財力物力及人力有相當大的關係。
（四）在組織行銷、人力資源、營運策略規劃、財源物力資源籌措及績效管理的部分，各組織皆須進行改善。

　　The purpose of this study was to discuss current organizational situations and operational strategies of non-profit sport organizations in Taiwan in order to provide management advance for sport industry, government and academies. Subjects were 761 nationwide non-profit sport organizations, and two research approaches, including mail survey and case study, were managed to collected data. The questionnaire entitled ”Current Organizational Situations of Non-profit Sport Organizations Questionnaire” was randomly distributed with stratified sampling to 229 non-profit organization. Of the 229 questionnaires, 125 were valid responded corresponding with a 54.5% return rate. On the other hand, “The interview Outline for Non-profit Sport Organizations” was applied to 5 different types of organization for in-depth interview in terms of the “Non-profit Sport organization operational Analysis Model”. The gathered data were then computed by SPSS 10.0 for windows with descriptive statistics and cross analysis while case study was analyzed by inductive analysis. After analyzing, the results concluded that:
1. in current organizational situation:
(1)The biggest problem for operation was the shortage of budget.
(2)The non-profit sport organizations have insufficient awareness toward staff welfare, marketing planning, fund-raising planning, strategic planning, and effective evaluation.
(3)There were significant differences on staff pension, effective management,organizational communication, and annual budgets between mutual-benefited non-profit sport organizations and other types of organizations.
2. in case study:
(1) The growing space for non-profit sport organizations in Taiwan is ample, therefore, the retrenchment strategy and combination strategy were not appropriate for current situation.
(2) Organizations with comprehensive operation system adopt stable strategy while organizations with short and insufficient operation experience apply development
strategy.
(3)There is significant relationship among the chose of strategy, organizational budget, in-kind resources and human recourses.
(4) Organizational promotion, human resources, operational strategic planning,fundraising, and effective management must be improved.