Nonprofit organizations are as important as profit organizations. They could make a difference to social and also called the third sector. From contributors’ point of view, they expect resource which they contributed is utilized efficiently. And the resource which was obtained from contributors whether be utilized properly is being concerned with the public. Additionally, the most nonprofit organization expect the service which is provided by themselves have a positive influence on the public and produce the best possible results. For this reason, social recognition is concerned with managerial staff. To examine the efficiency of resource utilization and operating results, our sample of this dissertation is from Taiwan NPO Self-Regulation Alliance and the period is 2014-2016. After that, we examine the relation between resource utilization efficiency and operating results efficiency and mix in other exogenous variable. The result shows that operating results efficiency is positive correlated with financial stability and the sufficiency of working capital but is negative correlated with other revenue sources. The relation between operating results efficiency and resource utilization efficiency is insignificant, may be due to that the public couldn’t get information about resource utilization efficiency before they contributed.