Despite changes in the legal status of, and official attitudes to philanthropy in China, the situation remains a complex one, says a new report from the International Center for Not-for-profit Law.

The China Philanthropy Law Report notes that long-standing inimical attitude toward philanthropy and civil society on the part of government of China (PRC) has shown some signs of easing lately. Regulations governing the different types of non-profit organisation have been revised, the 2016 Charity Law provides a more enabling environment for charitable organisations operating in China and Chinese philanthropy has become more democratic and more decentralised as a growing number of individuals and organisations has been encouraged to take part in charitable activities.

The report sees two main forces behind these developments: the growth of philanthropy itself and the desire of the government to regulate and harness that growth. However, the enforcement of regulations often remains unclear and the attitude of the authorities, in particular, to the role of overseas NGOs is ambivalent.

The report provides a helpful navigational tool through these often murky waters, setting out recent developments and analysing regulations governing, among other things, cross-border giving, the organisational forms and registration of NPOs, their activities and the fiscal laws relating to philanthropy.