ICNL Philanthropy Law Reports The Reports present timely information on national laws and regulations affecting philanthropy. Each report was authored by a local expert in partnership with the International Center for Not-for-Profit Law. Go to External Resource ICNL Philanthropy Law Reports Questions? Connect with Council Staff Share Related Events Related Resources Accounting for Assets Held at Nonprofits Accounting for Assets Held at Community Foundations 2025 Grantmaker Salary and Benefits Report: Administrative and Program Expense Tables