Taiwan, once a recipient country of aid from western counties, has been providing international aid in the form of immediate relief and technical training. The increasing number of international-aid NGOs in Taiwan in the recent years was largely contributed by the considerable economical, political and social reform dating from 1980s. The vibrant society resulted from the reform devotes itself not only to its own well-being but that overseas. The purpose of this paper is to explore the roles played by NGOs and the Government in Taiwan with regard to the affairs of international relief and development. The findings of this study suggest that the core recommendations of NGOs in Taiwan to the Government's international aid policies are pertaining to establishment of a balanced partnership between the Government and the NGOs, advancement of international cooperation and networking with assistance of extant resources among overseas Chinese communities. The former may be accomplished by the Government providing NGOs with international aid information platform, amending pertinent foreign-aid laws and regulations, building an institutionalized international aid mechanism and nourishing official and private aid professionals.