The International Center for Not-for-Profit Law (ICNL) recently released Philanthropy Law Reports (http://www.icnl.org/research/Philanthropy%20Law.html) for China and eight other countries. This is good news for those looking for a single source providing a comprehensive, up-to-date and accessible guide to the legal framework for foreign and domestic philanthropic, nonprofit organizations and activities in China. The China report covers the most recent legal changes including implementation of the Charity Law and Overseas NGO Law up to January 2017. ICNL plans to keep the reports updated and plans to develop more concise and accessible ways of highlighting key information in the reports. Below is the table of contents for the China Report.
Contents
Contents
I. Introduction.........................................................................................1
II. Recent
Developments.................................................................................3
III. Relevant Laws...........................................................................................6
Constitutional
Framework..........................................................................6
National
Laws and Regulations Affecting Philanthropic Giving...............6
IV. Analysis....................................................................................................11
Organizational
Forms for Nonprofit Organizations..................................11
Registration
of Domestic Nonprofit Organizations..................................13
Registration
of Foreign Nonprofit Organizations.....................................15
Nonprofit
Organization Activities............................................................15
Political Activities and Lobbying........................................................19
Economic Activities.............................................................................20
Prohibition on Distribution of Income or Assets/Private Inurement...20
Expenditures and Administrative Expenses.........................................21
Government Supervision......................................................................22
Termination, Dissolution, and Sanctions..............................................22
Charitable or Public Benefit
Status.......................................................23
Local and Cross-Border Funding..........................................................24
Tax Law................................................................................................26
V. New and Events.........................................................................................29