Journal Issues

Abstract- Religion has historically played a central and enduring role in Taiwanese culture and everyday life. Buddhist, Taoist, and folk temples have long functioned not only as centers of spiritual devotion but also as institutions fostering community cohesion and moral order. In recent decades, processes of modernization, urbanization, and evolving social values have significantly influenced the organizational structures and operational practices of religious institutions. Although temples remain among the most stable social entities in Taiwan, their functions have become increasingly diversified. Some temples have transitioned toward social enterprise models that integrate religious faith with social services as well as modern management practices, while others occupy an intermediate position between traditional religious institutions and non-profit organizations, seeking innovative ways to engage with followers and expand their social impact. Consequently, the emergence of “spiritual consumption” has intertwined religion, culture, and market dynamics, transforming both the public’s experience of religious participation and the ways in which temples manifest communal solidarity—a transformation unprecedented in Taiwan’s religious history. This study investigates the evolution of Taiwanese temples and religious organizations from traditional religious centers into socially oriented institutions with social, economic, cultural, and environmental objectives. Drawing on the principles of Humanistic Buddhism and social enterprise theory, it examines how temples may enhance institutional management through reform, promote community participation, develop innovative and sustainable models, and adopt contemporary management concepts. Through case studies of the Fo Guang Shan Foundation (FGS) and the Tzu Chi Charity Foundation (TCC) and other religious organizations, the research demonstrates that large religious organizations can successfully integrate faith, philanthropy, and economic sustainability, while smaller temples have cultivated distinctive “religious economy” models through cultural tourism, creative products, and engagement in social activities. Nevertheless, the absence of clear legal frameworks governing religious organizations in Taiwan has created a regulatory “gray zone.” Many temples—whether registered as foundations or associations—operate at the intersection of religion, commerce, and social welfare, complicating government oversight of financial activities and legal accountability. As the boundaries between spiritual products and charitable undertakings become increasingly blurred, some religious institutions have adopted more professional and transparent management systems, incorporating social enterprise principles to diversify their services. These initiatives often include investments in higher education and healthcare, thereby enhancing public trust, organizational legitimacy, and the positive public image of Buddhism as a socially engaged faith. Therefore, investigating how these organizations negotiate the tension between religious authenticity and social responsibility amid societal transformation and generational shifts among adherents, situated within the analytical framework of Humanistic Buddhism and social enterprise theory, temples and related institutions are conceptualized as hybrid organizations that integrate spiritual, economic, and social objectives in accordance with the quadruple bottom line of social enterprise (Tate & Bals,2018). The findings further demonstrate that the transformation of Taiwanese religious organizations diverges markedly from Western experiences: the formerly metaphysical and unquestioned authority of temples and the “Buddha” has evolved into a modern, socially engaged institution that continues to play a constructive and influential role in contemporary Taiwanese society.

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