Fokuangshan is one of the two large Buddhist organizations in Taiwan (the other being Tzu-Chi). It is led by Master Hsing-yun. The headquarters of the organization are in Kaohsiung, and it maintains a worldwide presence. Its headquarters in the United States are near Los Angeles.

The organization was involved in a campaign finance scandal involving Al Gore in 1996 visit to the United States headquarters. In Taiwan, Hsing-Yun is a somewhat controversial figure and is called by his critics the political monk.