Benefit enterprise re-explores the compatible symbiosis of economic value and social value from the organizational paradigm level， and forms a new type of social responsibility relationship with strategic alliance. In the face of internal and external dynamic changes in the cooperation environment， the existing literature has not fully explained how benefit enterprises break through the identity dilemma in strategic alliance to maintain organizational identity and alliance stability. Based on the study of individual and group empathy， taking UCT Experts as the research object， it used a longitudinal exploratory single case study to explain the empathic mechanism of strategic alliance and benefit enterprises’ organizational identity. The research findings are as follows. The concept of organizational empathy is put forward in an exploratory way， and the three dimensions of organizational empathy are clarified， namely， individual empathy within organizations， empathy within organizations and empathy between organizations. The mechanism of maintaining organizational empathy is explored. Following the logic of “problem-method-result”， benefit enterprises continue to strengthen the empathy of strategic alliance for organizational identity through the process of identity dilemma-alliance communication-organizational empathy， in which emotional accumulation and feedback， knowledge accumulation and creation are the key implicit resources for maintaining empathy， and responsible leaders emerge under the organizational identity dilemma， which plays a role in promoting alliance communication and organizational empathy. The operating mechanism of organizational empathy is explored. Following the logic of “cognitive-emotion-behavior”， the interaction effect of cognitive empathy and affective empathy produces behavioral empathy， and cognitive， affective and behavioral empathy influence each other， in which organizational context， alliance communication and responsible leadership are the catalysts for the operating mechanism of organizational empathy. It provides a academic explanation for the concept of organizational empathy， and analyzes the empathic mechanism of strategic alliance and organizational identity of benefit enterprises， which provides a useful reference for the social responsibility practice and sustainable growth of benefit enterprises in the process of dynamic change of organizational identity.