本文係從宗教團體的角度，討論現行法規所呈現之宗教理念是否合理應用在宗教相關問題之處置措施上，但由於社會大眾之宗教信仰觀念負面、宗教法規制定不足、宗教立法落差分歧、宗教功能形式表面，縱國內外憲法之宗教理念已有形而上之變遷，但宗教團體之宗教理念仍不能全然以法規範之角度視之，故本文僅單純敘述宗教團體之法規定義、理念與目前面臨問題之法規處置。 　　宗教團體之法規定義係指：(一)依法設立或登記有案者，(二)以實踐宗教信仰為目的，(三)以民間性質從事以公益為目的之宗教活動，(四)非以營利為目的、且合乎「公共利益、社會秩序或善良風俗」。至於其外觀形式，多尊重各宗教之規定，不論寺廟、教會(堂)或團體、宗教性學術機構或宗教教義研修機構亦復如是。 　　宗教之基本宗旨在「宣揚教義、修持戒律」，應以「維護宗教信仰自由及宗教平等」之原則，「促進宗教融合，安定社會」，並期宗教團體能「提昇宗教信仰層次」，達至「社會教化、淨化人心」之目的，並不只是「改善環境生活品質、精神育樂」而已。 　　宗教團體面臨之問題，至少包括「組織、人、土地、財產、活動、財務、評鑑、裁罰、訴訟」等項目。每一項目或多或少，均訂定具體特定之處理措施。不過，法規訂定者以「宗教團體」之名義訂定各種法規，其目的雖在規範各種不同之宗教團體，但在具體執行時，不免發現現行法規仍僅適用「佛、道」等宗教或「僧道住持之宗教建築物」或以「壇、廟、寺、院、唐、觀、宮、堂等為名之宗教建築物」，而有難以適用「耶、回、天主及喇嘛」或其他宗教或宗教建築物之虞'且其立法旨意多與「宗教理念」或「宗教真諦」無關。 　　宗教團體之性質屬於社會團體，亦屬公益團體，從一般人之角度言之，屬於「勸人為善」性質，但事實上其真諦為「修心養性」，此非「擠身其中並腳踏實地心行實踐之人」所能理解者。是以，關於宗教理念不須法規規範;關於宗教事項，似可表明其理念之特殊性或非營利性，並非一定須冠以宗教之名不可。

　　The main purpose of this article is to focus on the definition, logos and transaction related to religious organization. 　　The definition of religious organization is: (1)to be constituted or registered in conformity with a law, (2) to put into practice by the religious faith, (3) to devote oneself to a public welfare in non-governmental activity, (4) to be in accord with nonprofit, public benefit, social order or good manners. The outward appearance of the religious organization is almost always conformed with their religious code of practice. 　　The basic tenet of the religious organization is to preach religious teachings, to practice religious discipline, to assert freedom of belief and Equal Rights, to promote religious fusion, to stabilize society and the community, to ennoble living levels, to enlighten cultivation, to purify the human mind and to sanitize the will of the people. 　　The problems of the religious organization, in the face of the difficulty, at least includes organized systems, persons in a particular line of work, acres, property, activities, financial affairs, valuation, discipline and punishment and a lawsuit. Each item is more or less drawn up to a concrete holding operation. However, lawmakers draw up many laws and regulations in the name of religious organizations. Their purpose is to order all different religious organizations. When implementing, it was found that current laws and regulations suit Buddhism, Taoism, or the religious architecture with Buddhist monks or Taoists, or in the name of altar, temple, monastery, salon, nunnery, palace, church and tong. It is hard to suit Christianity, Mohammedanism, Catholicism, Lamaism or other religions or religious architectures. Their religious legislative causes have mostly no concern with religious belief or true meaning. 　　The nature of the religious organization belongs to a kind of social commonwealth. Every man considers that the nature of religious organizations is to persuade people to do good deeds or to practice charity. In fact, their true significance is to cu1tivate the heart and nature. It is not easy to understand if not submerged in practicing moral teachings surefootedly. Furthermore, the religious Logos is not necessarily legislated and the religious agenda is really not attached in the name of religion.