來源：中倫視界

引言/Foreword

近日，受國際權威法律評級機構錢伯斯（Chambers & Partners）邀請，中倫律師事務所合伙人季亨卡為其獨家撰寫《錢伯斯全球指南：慈善與非營利組織概述》（以下簡稱“該文”），管欣、邱程航、李質平、邵雨佳亦參與撰寫。該文副標題為《變革十年與未來機遇：中國慈善與非營利組織格局與展望》，著眼相關法律制度與實踐，從多個角度剖析了中國慈善與非營利組織的發(fā)展動態(tài)及趨勢，在中國非營利事業(yè)發(fā)展的關鍵時間節(jié)點上，既回顧了過去十年的發(fā)展變化，又展望了未來十年的發(fā)展前景。

Hengka (Henry) Ji, partner at Zhong Lun Law Firm, was recently invited by the internationally renowned legal rating agency Chambers & Partners to exclusively author the “Chambers Global Guide: A Charities & Nonprofits Overview” (hereinafter the “Article”), with contributions from Xin (Amber) Guan, Chenghang Qiu, Zhiping Li, and Yujia Shao. The Article, subtitled “A Decade of Change and the Road Ahead: The PRC Philanthropy and Non-Profit Landscape”, shines a spotlight on relevant legal systems and practices and analyzes the development trends and dynamics of charities and non-profit organizations in China from multiple perspectives. Penned at this pivotal moment in the development of China’s non-profit sector, it not only reflects on the changes over the past decade but also looks ahead to the prospects for the next ten years.

錢伯斯作為業(yè)內備受認可的國際權威法律評級機構之一，每年邀請各個國家（地區(qū)）在相關法律實踐領域領先并具有較高認可度的律師分享他們的實踐經驗和當?shù)匾痪€法律監(jiān)管狀況，其年度更新的全球各國法律指南深受業(yè)內人士和客戶關注。中倫在慈善與非營利組織領域處于行業(yè)領先地位，憑借專業(yè)、優(yōu)質的服務獲得了眾多客戶的認可。在最新發(fā)布的《錢伯斯全球指南2026》中，合伙人季亨卡榮膺慈善與非營利組織領域“全球市場領袖”。

Chambers & Partners, one of the most highly regarded international legal rating agencies in the industry, annually invites leading lawyers from various countries and regions--those with high recognition in their respective legal practice areas--to share their practice experiences and provide insights into the local legal and regulatory landscape. The resulting annual Chambers Global Guide is closely followed by both legal professionals and clients. Zhong Lun holds a leading position in the domain of charities and nonprofits, having earned widespread recognition from numerous clients through its professional and high-quality services. In the recently released Chambers Global Guide 2026, partner Hengka (Henry) Ji was honored as a “Global Market Leader” in charities and nonprofits.

作者簡介/About the Authors

季亨卡 律師

中倫律師事務所 合伙人

季亨卡律師專注于稅法與財富規(guī)劃以及跨境投資方面的法律服務且執(zhí)業(yè)近16年，具備中國和美國紐約州執(zhí)業(yè)資格。在慈善與非營利組織領域，季律師熱心為聯(lián)合國機構、非營利組織以及全球的慈善家提供戰(zhàn)略慈善和影響力投資方面的咨詢，并作為專家調研組成員參與民政部等政府機構多項立法修法課題的咨詢，是廣受業(yè)界認可的慈善顧問，先后幫助超過百家國際和國內頂尖的企業(yè)和家族基金會、行業(yè)協(xié)會和各類捐贈人理解國際和中國法律環(huán)境并且分析解決各類復雜的前沿法律和稅務問題。由季律師主導、參與和支持的數(shù)百個跨境非營利項目的投資及善款捐贈數(shù)額累計已達數(shù)百億人民幣的規(guī)模，涉及全球健康與公共衛(wèi)生、教育、環(huán)保以及基礎科學研究等領域。

Mr. Hengka (Henry) Ji, with qualifications to practice law in both China and New York State, US, specializes in tax law, wealth planning, and cross-border investment with nearly 16 years of experience. In the sphere of philanthropy and nonprofit organizations, Henry is passionate about providing strategic philanthropy and impact investment advice to UN agencies, nonprofit organizations, and global philanthropists. He has served as an expert consultant on multiple legislative and policy research projects for the Ministry of Civil Affairs and other government bodies, widely recognized as a leading advisor in non-profit and tax law. He has helped over one hundred leading international and domestic corporate and family foundations, industry associations, think tanks, and donors navigate both the Chinese and international legal environments and address complex frontier legal and tax issues. The cross-border nonprofit projects Henry has managed, participated in, or supported have collectively reached a scale of several tens of billions of RMB in charitable investments and donations, covering global health and public health, education, environmental protection, and basic scientific research.

季律師在慈善/非營利組織、私人客戶財富管理、稅務領域多次榮獲《錢伯斯全球指南》《錢伯斯高凈值財富指南》等國際權威指南的特別推薦。季律師是國際信托與資產規(guī)劃學會會員、奧地利薩爾斯堡國際研討會全球學者、亞太公益創(chuàng)投網(wǎng)絡影響力投資學者，并擔任多家國際非營利組織、專業(yè)學術機構和超高凈值家族的國內代表、理事、高級顧問等管理職位。

Mr. Ji has been constantly recognized with special recommendations in the fields of charities/nonprofits, private client/wealth management, tax, and compliance by international authoritative guides such as Chambers Global Guide and Chambers High Net Worth Guide. He is a member of The Society of Trust and Estate Practitioners (STEP), a global fellow for Salzburg Global Seminar, AVPN impact investment fellow, and holds management roles such as national representative, council member, and senior advisor for several international NGOs, academic institutions, and ultra-high-net-worth families in China.

全文分享/Full Text