Taiwan expects to become an aged society after 2018. Increasing disability population brings about the necessary to set up private and public long-term care organizations to fulfill the social needs. The definition of ＂small-scale private long-term care organization (SPLCO)＂ is defined as the capability of accommodation around 5~50 beds for those who requiring long term caring services. Nowadays, those private organizations play an important role in Taiwan's long term caring market, as 90% of the occupied beds are supported by SPLCO. The legal status and efficiency of management has become a core issue to make policy-making for long-term care services. However, operation of these private organizations is likely to face multiple difficulties right now, such as the inefficiency of management, shortage of resources and operation, especially significant is how to transform into foundations or non-profit corporations, as the Article 36 of the ＂Senior Citizens Welfare Act＂ and the Article 22 of the ＂Long-term Care Service Act＂ are stipulated. However, what kinds of difficulties the SPLCOs have to cope with? Is it possible from a private company transforming to social enterprises that emphasize economic and social goals. The research method utilizes literature review and in-depth interviews to collect and analyze pros and cons on of the transformation of social enterprise. The paper will evaluate the feasibility of social enterprises from technical, economic, social perspective. Research findings show that the transformation of SPLCO from private organization to social enterprise is important to meet the social needs of long-term care service.