In the past decade, complex bureaucratic of organizations was containing such consistency and zeal that damaged it consider indecent and sometimes impossible. In this atmosphere, idea of creating virtual organizations was not dissimilar a dream. But today, the dramatic changes in the organization and inconceivable development of communication technology ,information and pervading computer networks in organizations and even homes, on the other hand, inefficient traditional organizations in response to these developments, cause fading of the administrative organization (bureaucracy) and Netocray reign(network reign on organization).However, the idea of virtual organizations not only has been appeared real, but is an undeniable necessity to 21st century organization. Today, many employees from their homes through information and communication networks such as the Internet, pager, fax, video conferencing and ... Offer their services to organizations. Also large and small organizations, by glancing unity to performing a special work in a group by using information and communication technology, even collaborate with their former rivals and make great things. However, in this paper, try to explain the need to address issues such as the concept of virtual organizations, and also life cycle, types, advantages and disadvantages of virtual organization as it possible. Keyword: Virtual organizations - organizing - Organization structure