Our research points out that most of the temples in Tainan City are being used as community centers. It is considered that people in the community voluntarily conduct maintenances and contribute financial aid to the temples. In this paper, we research the characters of the management systems and financial aids from the side of the management groups, the budget and the groups of the worshipers. It is found that the management systems of Taoist temples vitalizes the gathering functions and the daily maintenance is aimed to attract not only the worshipers, but also more public visitors to come for leisure, which is supported by the sense of belonging to the temples, and also that the number of visitors who come for leisure is increased by its active operation postures.
