近年來臺灣非營利組織的數量大幅增加，在相關福利財貨與服務供給上之角色日益受到肯定與重視。然而，由於非營利部門的特性使然，使其社會福利功能的發揮深受社會經濟條件的影響，尤其是其與政府的關係更是影響其功能發揮的重要因素。基於此，本文以九二一賑災為例，討論之中兩部門的關係，與未來的健康相處之道。研究結果指出，1、因非營利組織本身的規模、財產自主能力與使命的差異，使得兩者關係充滿著雜揉性。2、這些關係型態主要三：以互補為主的關係、以互補與契約並重的關係，以補充為主的關係。最後，本文認為未來在因應相似的天然災害重建中，應秉持溝通、分享、整合與聯合行動等四原則來互相點作，如此才能有助益於重建之工作。

The number of nonprofit organizations (NPOs) in Taiwan have grown rapidly and substantially in recent years. The roles and functions of NPOs in providing material and services in welfare for the society have been recognized. However, given the nature of NPOs, their functions in social welfare were affected by various socio-eco conditions, especially by their relationships with government. This paper, suing the 921 earthquake relief as a case study, explores the range of possible relationships between NPOs and government. Our emphasis in this exploration is to identify ways whereby a more healthy cooperation between the two sectors can be established. The results of this exploration can be illustrated as follows: First, NPOs and government relations in the 921 earthquake relief were very complex. These relationships depended on the size of an nonprofit organization, the degree of its organizational financial autonomy and its organizational missions. Second, these relationships can be grouped into three patterns: Complementary-Dominant relationship, Complementary and Contracting playing an equal role-relationship and Supplementary-Dominant relationship. Finally, we found that a better channel of communication, a greater share of resources, a better integration in efforts, and a joint action project can improve and establish a more healthy relationship between NPOs and government in natural disasters response.