近年來非營利組織蓬勃發展，造成NPO為了獲得社會捐款，組織紛紛轉型成商業化或產業化，但並非所有的組織都是適合這樣經營模式，所以本研究假設若非營利組織本身能轉型成多元化資源整合的經營機制，亦可完成使命達致財務自主效益。
本研究以學者司徒達賢所提出的CORPS模式來進行分析，採質性研究，藉由文獻分析蒐集多方資料，進行單一個案研究，運用半結構式訪談，探求事實資料。將以勵馨基金會為研究對象，研究目的係以探究基金會資源發展策略，而為探討瞭解基金會目前資源發展狀況及面臨的困境，和其多元資源策略決策歷程，及未來整合資源的方向。
本研究發現多元的資源經營機制，為勵馨基金會帶來穩定的財源，以實現使命，並從其資源策略與經營運作過程中，解析非營利組織需堅守自身的使命與願景，並與時俱進地隨著社會與環境的變遷，創新服務議題與責信的建立，創造與政府和企業的平等合作關係，並由組織全員對外行銷理念，藉以達成永續的目標。
In recent years, non-profit organizations (NPOs) have experienced rapid development, leading them to transform into commercial or industrial entities in order to secure social donations. However, not all organizations are suitable for this business-oriented model. Therefore, this study assumes that if non-profit organizations themselves can transform into a diversified resource integration mechanism, they can also accomplish their mission and achieve financial autonomy.
This study analyzes the CORPS model proposed by scholar Situ Daxian through qualitative research. Multiple sources of data are collected through literature analysis, and a single case study is conducted using semi-structured interviews to explore factual information. The Lixin Foundation is chosen as the research subject to investigate its resource development strategies, understand its current resource development status and challenges, and examine its decision-making process for diverse resource strategies and future resource integration directions.
The study finds that a diversified resource management mechanism brings stable financial resources to the Lixin Foundation, enabling it to fulfill its mission. Through analyzing the foundation's resource strategies and operational processes, the study emphasizes the importance for non-profit organizations to adhere to their mission and vision, adapt to social and environmental changes, innovate service topics and establish trustworthiness, create equal partnerships with governments and businesses, and adopt an organization-wide marketing concept to achieve sustainable goals.
