本研究以林懷民先生所創立之雲門舞集為例，探討台灣表演藝術團體以非營利組織型態經營發展之進程。研究問題有三： 一. 為什麼表演藝術團體要以非營利組織的型態來經營？他們真的很難盈利嗎？ 二. 非營利組織型態經營的表演藝術團體，應該如何評估其工作績效？ 三. 表演藝術團體以非營利組織型態經營時，如何邁向永續？ 林懷民先生被柏林晨報譽為「亞洲最重要的編舞家」，他於1973年創立雲門舞集，是目前台灣擁有最多專業舞者的舞團。雲門舞者的訓練包括現代舞、芭蕾、京劇動作、太極導引、靜坐與內家拳，完整專業的訓練使雲門舞集行走國際，累積許多經典舞作。 雲門舞集在1988年成立雲門舞集文教基金會，1998年創立雲門舞蹈教室，1999年成立子團「雲門2」，深入台灣各地校園和社區。2008年，雲門八里排練場大火，這個空間曾是數齣經典舞作的孕育誕生之地，大火毀了歷年的音樂資料，早年使用的道具、服裝和多媒體幻燈片。 本研究在組織構形的相關文獻上主要參考李仁芳教授所著之《管理心靈》(1980)，引申出雲門舞集在開創期、暫停期、成長期與成熟期等四期進程中所發生的組織構形。在組織成長的學理引用上，主要參考學者Larry E. Greiner 1998年在《Harvard Business Review》發表的〈Evolution and Revolution as Organizations Grow〉。 2009年4月，雲門舞集與台北縣(今新北市)政府舉行「徵求民間參與興建營運淡水文化藝術教育中心案」簽約儀式。「淡水文化藝術教育中心」是雲門依促參法規向台北縣政府提案申請興建的，佔地約1.5公頃，林懷民希望雲門從2013年開始有一個固定的家。本研究完成時，園區即將開工，人間事，塞翁馬？期盼未來更多學者持續觀察雲門的發展，因為台灣需要一個這樣的文化團體給人信心。 / This thesis takes Cloud Gate Dance Theatre of Taiwan as the primal case study that with document analysis, participant observation, and in-depth interview as the research methods to have better understanding of performing arts foundation when they might face in the institutionalized process. The overall objective of this study is： 1. Why, as the most prestige, renowned Performing Arts Company in Taiwan, Cloud Gate has to running with the pattern of nonprofit organization? Is it really difficult for Performing Arts Company to make profits? 2. How to assess and evaluate their working performance if Performing Arts Company is in nonprofit organization pattern? 3. While Performing Arts Company managing with the nonprofit organization mode and mind set, how to maintain their sustainability? Cloud Gate Dance Theatre of Taiwan was founded in 1973 as the first professional contemporary dance company in any Chinese speaking community. Directed by internationally renowned choreographer Lin Hwai-min, Cloud Gate transforms ancient aesthetics into thrilling modern celebrations of motion. The 25 dancers of the company receive trainings from the West and the East, including Chi Kung, meditation, internal martial arts, modern dance, ballet, and calligraphy as well. This research mainly consults 《The Managerial Mind》 (1980) written by Jen-Fang Lee Ph.D. and also thesis〈Evolution and Revolution as Organizations Grow〉 (1998) which was issued in 《Harvard Business Review》 written by Professor Larry E. Greiner. Evolve into Cloud Gate Dance Theatre of Taiwan, researcher define its history from creative stage, transition stage, growth stage to mature period organization phase taken place among the four processes. Without any similar comparison, Cloud Gate might be stands as a unique operational case; however, I hoped through the special operation analysis, It will sum up the general mode of contemporary dance company towards nonprofit foundation, which will benefit others for its practice managerial experience.