CONTENTS
1 Introduction to Development Background and System of FTI／001
1. The Development Background of FTI／001
2. Information Disclosure Requirements for Foundations Under the Current Laws／001
3. Introduction of FTI／003
2 Analysis of the Status Quo of Foundation Transparency ／005
1. Analysis of the Status Quo of FTI 2014／005
2. Analysis of Phenomenon of FTI 2014／005
3 Comparisons of FTI of 2014 in Different Categories／011
1. Information Construction Advancing Transparency／011
2. No Difference in Transparency Between Public and Non-Public Foundations／013
3. Transparency of Non-Civil-Background Foundations: Far from Satisfactory／015
4. Foundations Registered in Ministry of Civil Affairs Precede All Others／016
5. Significant Differences Among Areas with Similar Economic Development Level／021
6. Larger Net Asset, Higher Transparency／023
4 Different Lists of FTI 2014 and Their Analysis／034
1. Transparency Varying Among the Top 100 Total Assets Foundations／034
2. More Donations to More Transparent Foundations／038
3. Philanthropic Spending Top 100 Demonstrating Good Transparency／042
4. 99% Government Subsidies Flow to Non-Civil-Background Foundations with Low Transparency／045
5. General Promotion of Transparency in Different Regions／050
6. New Foundations Need to Promote Awareness of Transparency／052
7. Yearly Changes Vary Among Different Foundations／053
8. Transparency Varies Among Different Foundations Under the Same Competent Business Unit／054
5 Cases of Foundation Transparency／055
1. Chinese Foundations?4•20 Self-regulation Alliance for Disaster Relief／055
2. Foundation Information Disclosure Platform in Zhejiang Province／067
6 Appendices／077
Appendix 1 Relevant Legal Documents／077
Appendix 2 Indicators and Calculation Method of FTI／103
Appendix 3 The Full List of FTI 2014／112
Appendix 4 News Snapshot／247
Description:
The need for openness and transparency is now widely acknowledged in the charity industry. This book focuses on the three requirements regarding information disclosure to which foundations are subject under current laws and regulations: completeness, accessibility, and timeliness. It introduces the Foundation Transparency Index (FTI) and how it came to be, and also some of the specific requirements foundations must fulfill in their information disclosure practices. Performance in this area by China’s 2,600 charity foundations is analyzes, classified and compared. The book is a valuable source of information for anyone trying to understand the general condition of Chinese foundations in terms of informational disclosure, regional differences, and FTI (2014).
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