Abstract
Taiwan's non-profit business is booming. Large non-profit organizations have thousands of employees. The finance and human resource need to be managed than many companies. However, strategy relates to the long-term development of non-profit organizations and affects performance. Therefore, this study focuses on the strategic planning of non-profit organizations, and investigates Hey Song Educational Foundation as a case study. The purpose of the study is to understand the strategic planning process of non-profit organizations, and provide guidelines for the strategic planning. This study is based on "Innovation Strategy" of Professor Hung, Shih-Chang to review the strategic planning process of the Hey Song Educational Foundation.