Religion is one of the most ancient activities. Cultures of human being not only start with religion but also formed by religion as a core. No matter from history or culture respect, Taiwan has always been the arena where lively Buddhistic activities happened all the time. Due to the transition of government, Buddhism in Taiwan combines the characteristics of China, Japan and Taiwan Buddhism in nature. After the martial law ended till now, Buddhistic groups try hard to re-define their position and find the localized sovereignty. Also, they devote themselves to expand and deliver Taiwan Buddhism’s positive impact worldwide. Among those methods, effective management has become the main issue for every contemporary religion groups. Especially the usage of mass media has been the key when people involve in this issue. That is the research motivation of why I would like to discuss how religious TV station could play as the both role of NPO and media well? BTS is the second religious TV station in the world established after the Christian Broadcasting (CBS) in Korea. BTS started in 1996 and registered as non-profit organization to distinguish from other commercial Broadcasting company. However, the environment of media industry in Taiwan has put the weak and small TV station like BTS in a very difficult position. No only because M.O.S. charges most of the religious program provider considerably, but too many Buddhism program providers also have the limited resources from the whole society cannot be used effectively and focused on high quality program. Fortunately, Multimedia On Demand (MOD) service in the digital times could decrease the operation fee significantly so that small and weak program provider like BTS could have extra money to make high quality program to satisfy more audiences in Taiwan. The study tends to discuss how BTS react from the complicated and disadvantaged environment by SWOT and Audience research. The writer expects to develop a practical structure to observe the religious phenomenon, analyze where the trouble lies and furthermore propose the suggestion and solution.