中伦合伙人受邀撰写《钱伯斯全球指南：慈善与非营利组织概述》

来源：中伦视界

引言/Foreword

近日，受国际权威法律评级机构钱伯斯（Chambers & Partners）邀请，中伦律师事务所合伙人季亨卡为其独家撰写《钱伯斯全球指南：慈善与非营利组织概述》（以下简称“该文”），管欣、邱程航、李质平、邵雨佳亦参与撰写。该文副标题为《变革十年与未来机遇：中国慈善与非营利组织格局与展望》，着眼相关法律制度与实践，从多个角度剖析了中国慈善与非营利组织的发展动态及趋势，在中国非营利事业发展的关键时间节点上，既回顾了过去十年的发展变化，又展望了未来十年的发展前景。

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.

钱伯斯作为业内备受认可的国际权威法律评级机构之一，每年邀请各个国家（地区）在相关法律实践领域领先并具有较高认可度的律师分享他们的实践经验和当地一线法律监管状况，其年度更新的全球各国法律指南深受业内人士和客户关注。中伦在慈善与非营利组织领域处于行业领先地位，凭借专业、优质的服务获得了众多客户的认可。在最新发布的《钱伯斯全球指南2026》中，合伙人季亨卡荣膺慈善与非营利组织领域“全球市场领袖”。

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.

作者简介/About the Authors

季亨卡 律师

中伦律师事务所 合伙人

季亨卡律师专注于税法与财富规划以及跨境投资方面的法律服务且执业近16年，具备中国和美国纽约州执业资格。在慈善与非营利组织领域，季律师热心为联合国机构、非营利组织以及全球的慈善家提供战略慈善和影响力投资方面的咨询，并作为专家调研组成员参与民政部等政府机构多项立法修法课题的咨询，是广受业界认可的慈善顾问，先后帮助超过百家国际和国内顶尖的企业和家族基金会、行业协会和各类捐赠人理解国际和中国法律环境并且分析解决各类复杂的前沿法律和税务问题。由季律师主导、参与和支持的数百个跨境非营利项目的投资及善款捐赠数额累计已达数百亿人民币的规模，涉及全球健康与公共卫生、教育、环保以及基础科学研究等领域。

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.

季律师在慈善/非营利组织、私人客户财富管理、税务领域多次荣获《钱伯斯全球指南》《钱伯斯高净值财富指南》等国际权威指南的特别推荐。季律师是国际信托与资产规划学会会员、奥地利萨尔斯堡国际研讨会全球学者、亚太公益创投网络影响力投资学者，并担任多家国际非营利组织、专业学术机构和超高净值家族的国内代表、理事、高级顾问等管理职位。

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.

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