Organizational culture plays an important role affects methods, judgment and formation of profound value system. The formed significant regulation restraints the behavior, work, live, standard and so on of the members to help gaining members in institutes an organizational identification and promoting the compliance in all aspects. For the study of sport administrative organization and function in the past are subjected to the discussion of organization structure, leadership styles or satisfaction of work, the importance of issue on how to form a positive, aggressive and creative organizational culture in a sport administrative organization and provide excellent administrative service becomes the second to none. Therefore, the study discusses the situation of non-profit sport organization in the aspect of organizational culture to induce and propose the issues during the period of operation and look forward that the study be the base of consideration of operation and management of non-profit sport organization in the future.