本研究將晚晴協會的律師專業資源，視為同時具備志工與捐助者的角色，這群義務律師的專業資源，所貢獻的不僅是消極的節省組織運作的成本，更積極是，創造出有形的收益與無形的價值，因此本研究想要透過深度的訪談和系統化的資料分析，探究下列問題： 一、這些義務律師的專業資源，是否可以進行價格設算？設算的結果如何？對組織的貢獻為何？這些問題的探索，有助於讓非營利組織覺察這些專業資源對組織的影響，進而關注對專業資源的經營。 二、探索這群義務律師，貢獻其個人專業知識，參與非營利組織服務的動機、理念、過程和滿意度，並系統化記錄與分析這些寶貴的資源，作為非營利組織結合與運用專業知識與技術資源的參考。 經由研究訪談及相關資料的整理歸納，本研究針對上述問題有下列的研究發現： 一、義務律師資源確實對晚晴產生極具關鍵性且穩定的經濟效益，以及無形的價值。 二、這些經濟效益與無形價值之所以存續，關鍵因素之一，在於法律諮詢服務對義務律師的成就感與專業提升的關連性；另方面，則在於晚晴擅長運作對歸屬感、服務回饋、方案內容的設計，最後再以組織績效的提升作為對專業志工的回饋。這一系列從投入到過程運作到產出的回饋機制，成了讓義務律師持續參與、投入晚晴義務服務的最大關鍵。 研究的建議也提醒晚晴與非營利組織，應該更強化建立正式的志工溝通平台、建立核心服務的知識化機制、將專業志工視為重要的資源與價值的創造者，以便在服務的過程中運用智慧，設計出服務對象、志工、非營利組織三贏的服務模式。 關鍵詞：專業資源、非營利組織、志工、捐助者 / The purpose of this study is to decipher the lawyers’ service in Warm Life Association for Women (WLAW). Lawyer service in the WLAW has been identified as not only a volunteer service but also a donation to the association. The contribution of these professional volunteers can not only save the spending of organization activity, but also create a currency income without expense budge. After personal interviews and systematically data analysis, the study has made explanations for the issues below: First, is it possible to calculate the value of their ‘volunteer-service’? How much does it cost? How does it work in the organization? The answer to these questions can help Non-Profit-Organizations (NPOs) to notice the importance of professional-volunteer-service and begin to concern the management of professional resource. Second, to know the motivation, purpose and process and satisfaction of these volunteer lawyers and to analysis these information are important directions for NPOs in management of resource and professional knowledge. With interviews and information analysis, the study found that 1) the professional resource did create important and steady economic effects and invisible values to WLAW. 2) The reason keeps the lawyers volunteer service in the organization continually is because the law consulting service can improve lawyer’s profession ability and self-realization. In addition, WLAW brought organization-belonging, feedback of service and well designed projects to those professional-volunteers, which intriguing their loyalty to organization. The interaction has become the key mechanism to attract volunteer lawyers to join WLAW. This study also remind WLAW and other NPOs that building a formal connecting to their volunteers, creating know-how of the main service, and professional resources management are very important. The current study suggests that WLAW and other NPOs can think the view and create a service model which can benefit their clients, volunteers and organizations all. Key words：Professional Resources, Non-Profit-Organizations (NPOs), Volunteer, Donor