The International Center for Not-for-Profit Law (ICNL) has released an updated version of its China Philanthropy Law Report. The report offers an overview of recent developments in civil society and philanthropy in China, including the passage of the Charity Law and the Foreign NGO Law.
Alongside the report, ICNL has produced:
FAQ: 2016 Charity Law
FAQ: Overseas NGO Law
Timeline: Rise of Philanthropy
Timeline: Regulation
Factsheet 1: Key changes
Factsheet 2: Domestic NGOs
Factsheet 3: Overseas NGO
The report notes that private philanthropy continues to expand in China, becoming more “democratized and decentralized as a growing number of organizations and individuals have been encouraged and empowered to participate in charitable activities,” with greater scope for cross-sectoral collaboration—and yet, the atmosphere for civil society more broadly is increasingly repressive. The report also provides a comprehensive listing of relevant laws and regulations, defines key terms and the types of legal non-profit organizations in China, and offers in-depth explanations of permitted activities, expenditures, funding sources and mechanisms, and how tax laws apply to these groups.
