In this study, This research is conducted in the methods of partici-pation and observation, historical document analysis, interview, etc., to deeply explore the business strategy of Zhongli Cihuitang. The important research conclusions obtained in this research are: 1. Zhongli Cihuitang’s business strategies include: business strategy 1: specialization strategy, business strategy 2: cooperation strategy with heterogeneous industries, business strategy 3: creating trust and service value, Business strategy four: provide believers with complementary products and services, business strategy five: inte-grated marketing strategy and business strategy six: strategic human resource management. And 2. Zhongli Cihuitang’s business strategy derives its marketing strategies as follows: (1) Zhongli Cihuitang’s optimal resource allocation model focuses on marketing for the elderly and widows, medical services, social counseling, disaster relief and community volunteers, etc. (2) Pay attention to the activities of going around the border and making incense. (3) Strengthen the festival activities of Zhongli Cihuitang. And (4) Strengthen the application of digital technology, because mobile communication technology can play an important role in festival marketing and event information provision. Through the above strategies, the dependence of believers can be increased.