國內近年來非營利組織的規模和性質極為多元且快速成長，但究其內在的特質和屬性，卻不難發現有諸多的非營利組織成立的目的和意圖並非基於非營利組織所強調的利他精神和行善行為為出發點，尤其是有若干的財團法人基金會成立的目的偏向成為財團企業做為避稅的工具。而另有以承接政府委託案的社團法人或財團法人則是以為政府提供服務作為本身組織牟利和發展的手段工具，當然更有非營利組織隸屬於政治屬性，其運作的方式和內涵更是為其政治目的發揮，此等不同性質的非營利組織或許在其服務的過程中仍保有某些服務的特質和內容，但卻並非全然的彰顯非營利組織所具有原始成立的初衷，亦指這些非營利組織因而貶抑或毀損其原有的利他精神和行善行為的價值和意義。本文的目的即是透過文獻的檢視，作為此一現象的揭露，也藉此省察非營利組織存在的真正精神何在。

In recent years, the size and nature of domestic non-profit organizations are extremely diverse and have a dramatic growth. However, a review of their inherent qualities and attributes is not difficult to find, and to show the reason why the establishment of non-profit organizations is not based on altruism or charity. Moreover, the numbers of NPO foundations are established only for corporate-funded consortium as a tax avoidance tool. Another thing that is commissioned by the government to undertake the case of Corporation or Foundation is to provide services that the government itself can do as a means of profit tool. Of course, more non-profit organizations affiliated with the political nature, manner and content of their operations are for political purposes. These non-profit organizations of different nature and perhaps in their process of service, although they are remnants of the characteristics of certain services, are not really a highlight of the original non-profit organization mind-set. They also refer to these trampled non-profit organizations or to those that have damaged their original value and significance of altruism and of doing good behavior. The purpose of this paper is to see through the use of literature review to reveal this phenomenon and to examine the presence of the true spirit of non-profit organizations.