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{"id":8956,"date":"2017-10-19T18:49:12","date_gmt":"2017-10-19T18:49:12","guid":{"rendered":"https:\/\/temp.lawoffice.org.il\/?p=8956"},"modified":"2024-01-05T18:19:51","modified_gmt":"2024-01-05T16:19:51","slug":"donations-nonprofit-organizations-israel","status":"publish","type":"post","link":"https:\/\/lawfirmbackup_200125.k1uagm.ap-southeast-2.wpstaqhosting.com\/en\/donations-nonprofit-organizations-israel\/","title":{"rendered":"Nonprofit Organizations and Donations in Israel"},"content":{"rendered":"

This article addresses donors and donations in Israel, including how records should be kept and donors that must be reported to the public or Registrar of Amutot<\/em>.<\/p>\n

This series of posts<\/h4>\n
Our lawyers have experience in a variety of fields, including Israeli nonprofit law.\u00a0 This article discusses what you need to know about nonprofits or charitable organizations (an amuta <\/em>in singular and amutot <\/em>in plural) in Israel.\u00a0 This series of posts goes through various rules for proper and legal management of nonprofit organizations in Israel in order to better help you administer your Israeli nonprofit organization.<\/p>\n
For more information on the Israeli Corporations Authority which oversees Israeli non-profit organizations, see the government website<\/a>.\u00a0 For more articles from an Israeli lawyer and legal advice for Israeli non-profit organizations related to the topic of this article, see our articles about record keeping<\/a>, a certificate of proper management <\/a>and issues related to cash, checks and credit cards<\/a>.<\/p>\n
<\/iframe><\/p>\n<h4 dir=\"ltr\">Background<\/h4>\n<p dir=\"ltr\">In order to ensure proper management of Israeli nonprofit organizations, there are strict rules regarding donors and donations in Israel.<\/p>\n<h4 dir=\"ltr\">Keeping records of donors and donations in Israel<\/h4>\n<p dir=\"ltr\">All Israeli nonprofit organizations are required to keep internal records of their donors and a record of any money or assets donors give to the <em>amuta <\/em>either as donations or gifts.\u00a0 The internal records must include: 1) the donor\u2019s name, 2) a description of the gift, donation or asset the donor gives to the <em>amuta<\/em>, and 3) the date of the receipt.<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8957 size-thumbnail aligncenter\" src=\"https:\/\/lawfirmbackup_200125.k1uagm.ap-southeast-2.wpstaqhosting.com\/wp-content\/uploads\/2017\/10\/keeping-records-snip-150x150.jpg\" alt=\"donations in Israel\" width=\"150\" height=\"150\" \/><\/p>\n<h4 dir=\"ltr\">Donor anonymity<\/h4>\n<p dir=\"ltr\">In the event that a donor wishes to be anonymous, their name does not need to be recorded so long as the donation is less than 20,000 NIS per year.\u00a0 If the donation is greater than 20,000 NIS per year and the donor wishes to be anonymous in the Israeli nonprofit organization\u2019s financial statement, the <em>amuta <\/em>may submit a special letter in writing to the Registrar of <em>Amutot <\/em>giving them the relevant information.\u00a0 This information should include the donor\u2019s identity, address, donation amount and a reasoned case as to why the donor should remain anonymous.\u00a0 In the event that a foreign state has made a donation exceeding 20,000 NIS for the relevant financial year, the Israeli nonprofit organization <em>may not <\/em>request anonymity on behalf of the donor.<\/p>\n<h4 dir=\"ltr\">Right to review records<\/h4>\n<p dir=\"ltr\">In order to ensure transparency, all internal records may be reviewed by the Executive Board, the income tax commission, people who may be sent by the Registrar of <em>Amutot <\/em>to see the Israeli nonprofit organization’s internal record system or others who have a legal right to view these documents.<\/p>\n<h4 dir=\"ltr\">Receiving donations from foreign states<\/h4>\n<p dir=\"ltr\">If an Israeli nonprofit organization\u2019s financial turnover is greater than 300,000 NIS, the Israeli nonprofit organization is required to report if any of their donations that are greater than 20,000 NIS annually come from a foreign state.\u00a0 In this case, it must list the name of the donor, the amount of the donation, the purpose or project to which the donation is designated and any conditions that apply to the donation.\u00a0 This information must be published on the Israeli nonprofit organization\u2019s website, and if it does not have a website, then the Israeli nonprofit organization must notify the Registrar of <em>Amutot <\/em>about the donation, after which the donor\u2019s information and donation amount will be published on the website of the Israeli Ministry of Justice.<\/p>\n<h4 dir=\"ltr\">Defining a foreign state entity<\/h4>\n<p dir=\"ltr\">A foreign state includes: a union or organization of foreign states; an organization or group representing a foreign state; local or national government authorities in a foreign state; or any sort of union or group of foreign bodies.\u00a0 A foreign state includes the Palestinian Authority.\u00a0 Finally, a foreign state also includes any corporate body established by any of the aforementioned groups in this paragraph, or holding more than half of the control of a corporate body.<\/p>\n<p dir=\"ltr\">The purpose for knowing whether a foreign state entity is donating is to see if a foreign government is indirectly making a foreign policy influence in domestic affairs.\u00a0 It is advisable to seek legal advice if you are in doubt about whether a donor is considered a foreign state entity.<\/p>\n<h4 dir=\"ltr\">Contact us<\/h4>\n<p dir=\"ltr\">If you have any questions about donors or donations in Israel for your nonprofit organization, please contact us.<\/p>\n<p dir=\"ltr\">Advocate Joshua Pex specializes in Israeli nonprofit law and would be happy to discuss the needs of your nonprofit organization with you.<\/p>\n<p>[author_and_contact_info]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article addresses donors and donations in Israel, including how records should be kept and donors that must be reported to the public or Registrar of Amutot. This series of posts Our lawyers have experience in a variety of fields, including Israeli nonprofit law.\u00a0 This article discusses what you need to know about nonprofits or…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[185],"tags":[274,236,275,276,277],"class_list":["post-8956","post","type-post","status-publish","format-standard","hentry","category-non-profit-organizations-en","tag-donations","tag-israeli-lawyer","tag-lawyer-in-jerusalem","tag-receiving-donations-from-foreign-states","tag-right-to-review-records"],"acf":[],"yoast_head":"\n<title>Nonprofit organizations and donations in Israel<\/title>\n<meta name=\"description\" content=\"This article addresses donors and donations in Israel, including donors that must be reported to the public or Registrar of Amutot.\" \/>\n<meta name=\"robots\" content=\"noindex, 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