The unbalance of Taiwan employment environment and the economic recession have caused the unemployment rate to rise steadily. In order to resolve this situation, Council of Labor Affairs proposes several schemes and plans. One of the plans is the ¡§Plan of Expanding Employment¡¨. This plan encourages the third system to create more regional working opportunities with creative experimental methods, will of cooperation and combine government and public resources to re-involve the unemployed back to the labor structure. Due to the high unemployment rate in the southern region of Taiwan, the research in this book will study the participation of non-profit organizations in this ¡§Plan of Expanding Employment¡¨. The interviews and surveys will be undertaken in this study to analyze the role and operation in this plan through the view of ¡§social capital¡¨. The followings are the brief findings of this study. First of all, the non-profit organizations should upgrade professional management and service regularly. Meanwhile, they need to cooperate with similar organizations in terms of strategy alliance and information sharing. Secondly, in theory, it is necessary to keep the ¡§Social Plan¡¨ because to protect and secure the minority in the society. However, it needs to be improved technically which means that the non-profit organizations should conduct the plan to provide voluntary working opportunities in the society to extend ¡§Plan of Expanding Employment¡¨. Thirdly, the planning of the policy should have tangible progress and amendment to reflect the demand and supply in the employment environment. Finally, this research is studied in the view of ¡§social capital¡¨ to analyze the interaction between the plan and the employment environment and the direction of the plan. As the result, this research will provide another direction and thought to the observation of employment policy and become a reference to other associated researches.