This dissertation aims to make a comparison, from the viewpoint of non-profit organizations, on the practice of social welfare concepts between Dharma Drum Mountain and Tzu Chi Buddhist Foundation. The motive of the author is to trace the social welfare concepts of Buddhism—particularly the process and change from the very beginning to the recent development. The author also intends to find out the relevance of Buddhism’s social welfare concepts with the non-government organizations’ social service ideas. On the other hand, many Buddhist groups at present put their social welfare concepts into practice through the non-government organizations they set up. In fact, major Buddhist groups in Taiwan are implementing social welfare despite placing emphasis on different areas. They demonstrate different features. This dissertation therefore compares the differences between Dharma Drum Mountain and Tzu Chi Buddhist Foundation. The research methods are to compare the concrete ways and contributions of both groups, particularly the similarities and differences of their methods and contents. The research covers three aspects: the beginning of Buddhist thinking; the concepts of non-government organizations in offering social service; and the ways of Dharma Drum Mountain and Tzu Chi Buddhist Foundation in promoting social welfare through their affiliated non-government organizations, as well as the similarities and differences of them in organizational operation and culture. Nowadays, Buddhist social welfare works proceed under the framework of “Humanistic Buddhism.” In fact, Dharma Drum Mountain, Tzu Chi and other Buddhist organizations in Taiwan have made considerable contributions to the society in terms of social relief, cultural influence, and positive social movement. However, they still need to solve some problems so as to move on in a stable and sustainable way. To keep non-government organizations active is an important groundwork for building a civil society and upgrading national competitiveness. Taiwan’s religious and social forces can work hand-in-hand to create a new relationship. Religion and national development can coordinate and assist each other, thus striking a balance for creating a win-win situation. This should be the goal for future efforts of both the government and religious organizations.
