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Activities by NPOs during a State of Emergency in Israel

As a result of the “Swords of Iron” war and the state of emergency in Israel, the Registrar of Amutot and Endowments has published new guidelines allowing amutot and public benefit companies to deviate from their approved objectives in order to provide assistance during the war, without having to submit an application for a change of objectives.


According to the updated guidelines, Until the declared state of emergency in Israel is formally terminated, 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, provided that such activities bear a resemblance  to their objectives.


For example, NPOs whose objectives include “assistance to the needy” may expand their routine activities and raise donations to purchase food and/or supplies and/or services also for reservists, combat supporters, and victims of the war.


NPOs and public benefit companies that wish to conduct such activities must adopt a designated resolution in this regard. Such NPOs must also separately document in their books all activities they carry out within this framework, so that it is possible to clearly track all expenses and income involved in such activities.


In response, the Tax Authority has issued supplementary guidelines, in accordance to them, NPOs expanding their activities according to the updated guidelines of the Registrar of Amutot, as mentioned above, and holding a valid certificate for donation tax credits under Section 46 of the Income Tax Ordinance, are authorized to solicit donations for these activities. They are further authorized to furnish the donors for these activities with receipts that qualify for a tax credit under Section 46 of the Income Tax Ordinance.


The updated guidelines were published in light of the important initiatives being implemented on a daily basis by organizations and civilians to cope with the state of war. The purpose of the guidelines is to enable NPOs to fulfill their original purposes and also respond to needs arising in real time during the war.

Option of using credit cards by Amutah

Another easement published by the Registrar, as part of dealing with the current state of emergency, is allowing amutot to use credit card for the purpose of promoting their objectives (including in accordance with the relief regarding activities that do not fall within the approved objectives). In ordinary times, the use of credit cards by amutot is restricted (although it is possible to use limited debit card under certain conditions).


Among the conditions for the use of a credit card by an amutah: the credit card will be associated with the amutah’s bank account; the use of the credit card will only be performed by one of the authorized signatories; adopting an appropriate specified resolution by the executive board regarding the nature of the use of the credit card; the credit card will not be used to pay personal expenses of officers, employees or any other party in the amutah; keeping records of the expenses paid using the credit card, etc.

Extension of the Deadline for Filing Annual Reports for 2022

Pursuant to the law and the extension arrangements with the Institute of Certified Public Accountants in Israel, NPOs were to file annual reports (financial statements, explanatory reports, etc.) by October 30, 2023. However, due to the declaration of Operation Swords of Iron, the filing date has been postponed to November 30, 2023.




We clarify that the above is solely an informational article and should not be considered legal advice and/or a substitute for legal advice and/or a legal opinion. In order to obtain a complete response relevant to any specific case, you should seek professional advice from a lawyer.


Adv. Sagi Gross, a partner at Barnea Jaffa Lande and head of the firm’s NPO practice, is at your service to answer any questions about NPO activities in times of emergency and during routine times.

Tags: NPO | State of Emergency