Latest regulatory relief to NPOs during the state of emergency in Israel

The Registrar of NPOs issued updated regulatory relief to NPOs, NGOs and public benefit companies regarding their activities during the special state of emergency declared in Israel.

Activities outside of an NPO’s approved objects

In light of the heavy damage caused to the home front as a result of missile attacks from Iran during Operation Rising Lion, many NPOs want to mobilize immediately to provide many forms of assistance to populations who have suffered injuries and property damage. However, questions arise as to the extent at which they may carry out such assistance activities, when these activities are not explicitly included in the NPOs’ objects in their articles of association.

On June 15, 2025, the Registrar of NPOs published regulatory relief whereby NPOs may continue operating according to the regulatory relief it published on October 10, 2023.

This regulatory relief enables NPOs to carry out activities designed to provide urgent and essential assistance during the state of war, as long as the declared state of emergency is in effect, even if such activity does not fully comply with their approved objects, and without having to file applications to amend their objects, as required pursuant to section 11 of the Associations Law of 1980.

NPOS are allowed to operate according to this regulatory relief, provided that their activities fulfill the following criteria:

• The activity is intended to provide urgent essential assistance during the state of emergency;
• The activity fulfills an object that is similar to the NPO’s objects;
• The NPO’s competent organs duly passed a resolution in this regard;
• The activity will be recorded separately in the NPO’s accounting ledgers, thereby enabling itemization of the income and expenses involved in this activity;
• The NPO may carry out this activity only for as long as the declared state of emergency is in effect.

Postponement of deadlines for filing reports for the purpose of receiving a certificate of proper management for 2026

On June 16, 2025, the Registrar of NPOs issued another update providing relief to NPOs that have not yet filed their annual reports for the purposes of their applications for a certificate of proper management for 2026.

This regulatory relief postpones the deadline for filing reports to July 31, 2025 (the original deadline was June 30, 2025). These annual reports include financial statements, an executive summary, audit committee minutes and the general meeting’s report.

Board and committee meetings and general meetings may be held via video conferencing

The Registrar’s updated announcement of relief yesterday also allows NPOs to hold general meetings and meetings of their various corporate organs via video conferencing, even if the NPO’s articles of association do not allow it, provided that the articles of association do not expressly prohibit meetings via video conferencing.

Our firm’s NPO Department will continue to update you about any developments in this regard, and is at your service to answer any questions and provide any advice and assistance.

Adv. Sagi Gross is a partner and heads our firm’s NPO department.