Taiwan, due to the twin trends of the aging population and low birth rate, the huge impact of the quality of care of the elderly social welfare resources, will also become one of the important topics of the next 50 years. In recent years, Taiwan's industry, government and academics for diverse discussion to model and framework of the Housing Endowment. More to the Economy and Care of two types, the former usually use the annuity or loan, the latter use of social resources integration. The similarities between the two factors, such as elderly homeowners with assets cannot meet the social assistance eligibility, real estate net above care costs. These homeowners also can be through Real Estate conditional donation exchange care. Through explore ”E Foundations” and ”K elderly homeowners” in 2004 entered into a conditional donation case. Sorting out the eight Key Success Factors such as: The court notarized the rights and obligations of the two parties, Project management and quality control…etc. Seven implementation issues such as: Social welfare organization is not on the real estate financing, Bank Insurance attitude, Asset appraiser accuracy…etc. And make four conclusions: Conditional donation could be one option to the Housing Endowment, Real estate should be done all at once donated, Real estate appraisal process and risk the financial and insurance industry should undertake, Set of dedicated service and consulting organizations. With three recommendations, such as: Service quality and validity shall be made more illustration, Social sector-led integration, The industry should provide more substantive participation.