In partnership with the Council on Foundations, ICNL maintains reports on thirty-four countries that help U.S grantmakers undertake equivalency determinations for foreign grantees. The reports in this series describe the legal frameworks for nonprofit organizations and provide translations of relevant legislative provisions.

Philanthropy has a rich and varied history in China, but a complicated legal framework. This report explores the current state of laws and regulations affecting philanthropy, unpacking the history, and the present-day legal environment. The report is supplemented with a series of infographics, and other materials provide more context on civil society and philanthropy in China.