The objectives of this research were to study and compare the management of village and urban community fund for developing to community financial institutions in Nong Wua So District, Udon Thani Province. The population of the study were 800 people and 260 has been selected to be a sample group. The research tools was Likert’s 5 rating scales questionnaire. The data has been analyzed using frequency, percentage, mean, standard deviation, and one way ANOVA. The result revealed that the president and boards of the village and urban community fund showed opinions toward the management of village and urban community fund for developing to community financial institutions in overall aspect at high level ( =4.39). The most side was members participation aspect ( =4.88) and the lowest was dividend policy aspect ( =3.41) and was subsequently arranged from higher to lower level as shown next. The members participation aspect ( =4.88), the learning atmosphere aspect ( =4.70), the fund president leadership aspect ( =4.59), and the dividend policy aspect ( =3.41). Therefore, the opinions comparison of the president and boards of the village and urban community fund were statistical significantly different at .05.