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NPO

October 16, 2023

Activities by NPOs during a State of Emergency in Israel

According to the new guidelines, until the declared state of emergency in Israel is over, NPOs (amutot and public benefit companies) may conduct activities intended to provide immediate and vital assistance during the war, even if these activities do not fall under their approved objectives.

October 5, 2023

NPOs Receive Exemptions from Real Estate Betterment Levies

The Israeli Supreme Court has ruled that NPOs are entitled to receive an exemption from real estate betterment levies, provided they use the proceeds from the sale of such real estate for a public purpose specified in the law.

December 4, 2022

Court Rules: Despite Substantial Defects, the Amutah will not be liquidated

While substantial defects were found in the nonprofit organization (amutah), the court accepted and approved a settlement. Issuing a dissolution order to the amutah would have affected a large community of people that require its services.

June 21, 2022

Amutot and PBCs Set to Independently Update Details and Information

The Israeli website “GuideStar,” which provides information about Amutot (One of the common types of non-profit organizations in Israel) and PBCs, launched a new and important interface that enables these organizations to independently update their details and information.

October 26, 2021

Easing of Conditions for Amutot and PBCs to Engage with Israeli State Institutions

Up until today, pursuant to an Israeli government resolution dating back to 2001, NPOs (such as Amutot and public-benefit companies) that did not possess a certificate of proper management could not engage with government entities. A certificate of proper management is a certificate issued to Amutot and PBCs by the Registrar of Amutot and Endowments after receiving an organization’s annual report (in conformity with the statutory requirements and the registrar’s instructions). It is valid for one year (or for two years, for Amutot and PBCs that fulfill particular criteria).

September 14, 2021

District Court Ruling: Azrieli Foundation Exempt from Paying Taxes on Dividends

An Israeli district court rejected the Israel Tax Authority’s attempt to force the Azrieli Foundation to pay taxes in the amount of tens of millions of shekels for dividends it received and continues to receive due to its holding in Azrieli Group's shares. The court accepted the tax appeal, which was filed by Barnea Jaffa Lande, and ruled that the Azrieli Foundation,  a non-profit organization that works for the public good in Israel, is not the controlling owner of Azrieli Group and is therefore entitled to a tax exemption. The court ruled, among other things, that the ITA’s position could have a chilling effect in relation to business entities’ support of philanthropic associations. Our firm's  Zohar Lande, Eyal Nachshon, Harel Perlmutter, Nir Ziman, and Omer Keydar represented the Azrieli Foundation throughout the proceedings, which lasted about five years.

August 31, 2021

Israeli High Court Ruling: Knesset Finance Committee Limited in Authority to Approve Tax Benefits for NPOs

The Israeli High Court of Justice ruled recently that section 46 of the Income Tax Ordinance does not authorize the Knesset Finance Committee to exercise broad discretion in recognizing NPOs and in fact the Committee’s approval is limited solely to that related to its supervisory role.

January 17, 2021

Barnea's Pro Bono Activity Highlighted in Maariv

The severe economic damage caused by the coronavirus crisis has intensified the need for philanthropic ventures. The Maariv newspaper dedicated a section to highlight our firm’s pro bono activities. Adv. Sagi Gross, who leads our activity in the area of social welfare, discussed the firm’s work with the “Supportive Family” foundation.

November 24, 2020

Second Phase of Financial Assistance Grants for Third Sector Kicks Off

Several days ago, the second phase of financial assistance grants for third-sector companies kicked off. Compared to the first phase, the size of a company's revenue for grant eligibility was expanded, as were the period of harm and the maximum assistance threshold.

May 14, 2020

Israeli Registrar of Amutot Eases Reporting Obligations for Amutot and Public Benefit Companies (PBCs)

In light of the coronavirus outbreak in Israel, and the restrictive measures taken by the government, the Israeli Corporations Authority has issued updated guidelines to ease the obligations of Amutot and PBCs.

May 10, 2020

Israel: Aid Measures for Third-Sector Organizations and Civil Society

As part of its effort to deal with the coronavirus crisis, the Social Services Division of the Accountant General’s Department at the Israeli Ministry of Finance recently released an aid package for the benefit of third-sector organizations.

May 27, 2019

Israeli Registrar of Amutot Presents a New Policy – Certificate of Proper Management Valid for Two Years

The Israeli Registrar of Amutot and Dedications has changed its policy on the granting of certificates of proper management to Amutot and public benefit companies (PBC). From now on, any Amutot and PBC that meets particular criteria will be entitled to receive a certificate of proper management valid for two years, instead of for one year, as was the case until now.

July 5, 2018

Significant News for Third-Sector Organizations (NPOs) - Direct Saving of Millions Following a Dramatic Reduction in the Regulatory and Bureaucratic Burden

Recently, after a considerable number of meetings and discussions were held between representatives of third-sector organizations and representatives of a number of authorities, led by the Prime Minister’s Office, the inter-ministerial committee tasked with easing the regulatory burden on Amutot and PBCs published a report of its conclusions.

April 8, 2018

Law Reducing the Use of Cash

The Knesset recently approved the Law for the Reduction in the Use of Cash. This law imposes bans and restrictions on the making and receiving of payments using cash and checks at the sums therein prescribed.

November 23, 2017

Should a non-profit organization be allowed to invest funds in financial assets?

The issue of an NPO’s investments of unappropriated funds (funds that are not immediately needed within the scope of its activities or for the purpose of advancing its objectives, whether on a short-term or on a longer-term basis) is not regulated within the scope of the Non-Profit Organizations Law or the Income Tax Ordinance. Asaf Shalev contributed an article to Globes in regard to this matter. (In Hebrew)

January 31, 2017

Loans Guaranteed by the State for Social NPO’s (With No Personal Guarantee)

For the first time, social NPO’s can enjoy attractive, convenient loan terms guaranteed by the State for funding an investment or working capital in the NPO, and without providing a personal guarantee.

December 27, 2016

2016 Overview of Israel's Third Sector Regulation and 2017 Trends

2016 was characterized mainly by the completion of a number of processes and initiatives promoted in recent years, mainly relating to tax issues and the recognition of non-profit organizations as public institutions entitled to tax benefits for donations received.

September 5, 2016

For the First Time, Tax Relief Has Been Approved for Contributions to an Israeli NPO Operating Abroad

In an unprecedented action, the Knesset Finance Committee has recently recognized an Israeli organization operating abroad as a ‘public institution’ pursuant to section 46 of the Israeli Income Tax Ordinance. Such recognition affords the non-profit organization, a tax benefit, by way of a tax credit to donors for their donations granted to that organization.

May 18, 2016

Tel Aviv University nabs $50m donation

Simon Jaffa Adv. and Ariella Dreyfuss Adv. represented The Jeremy Coller Foundation in its donation of up to USD 50 million to the Tel Aviv University for its School of Management.

January 25, 2016

Update of the “Proper Management Rules” of Israeli Charitable Organization (‘amutah’)

Approximately two weeks ago, the Israeli Ministry of Justice issued a new revised edition of the booklet “Guidelines for Amutot conduct”, as well as a new and revised edition of the supplementary guidelines booklet regarding the “Registration of Amutot, Name, Objectives and Regulations”. These booklets include a number of revisions and clarifications to the previous drafting.
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