Israeli Amuta Compliance Skills Il

---
name: israeli-amuta-compliance-skills-il
title: Israeli Amuta Compliance
description: 'Not legal or accounting advice and not an audited financial statement. Prepares an Israeli amuta or public benefit company (chalatz) for its annual filing to the Registrar of Associations: builds the checklist for the four annual documents, works out which governance organs and which audit duty the turnover band triggers, fixes the correct annual fee tier and deadline, and produces a gap report naming what blocks the ishur nihul takin. Use when the user asks about amuta annual reports, ishur nihul takin, doch miluli, vaadat bikoret, the amuta annual fee, or Section 46 digital donation reporting to the Tax Authority. Do NOT use for incorporating a new amuta, drafting or amending a takanon, producing the audited financial statement itself, which is reserved to a licensed accountant, or for listed-company reporting to the TASE or MAYA, which israeli-annual-reports covers.'
author: skills-il
author_url: https://github.com/skills-il/accounting/tree/master/israeli-amuta-compliance
license: MIT
version: 0.1.0
execution_mode: open
jurisdiction: il
practice: nonprofit
language: en
sources:
- title: Domain Checklist
  path: references/domain-checklist.md
- title: Donor Rules
  path: references/donor-rules.md
- title: Filing Package
  path: references/filing-package.md
- title: Refusal Path
  path: references/refusal-path.md
---

# Israeli Amuta Compliance

## Legal notice

This is a free information tool operated by an AI model, with no accountant or lawyer involved,
reviewing it or approving it. It produces checklists, gap lists and summaries of deadlines and
amounts for internal organisation only, for the amuta's own officers to review and adopt
themselves. It is not legal advice and not accounting advice.

It does not produce, and must not be presented as producing, an audited financial statement, an
auditor's opinion, or any other work product reserved to a licensed accountant under the Accountants
Law. Auditing a financial report is reserved to a רואה חשבון. Drafting or amending a תקנון, and any
legal opinion, belong to a lawyer: the Bar Association Law reserves those whether or not a fee is
charged, so the fact that this tool is free is not a defence. It drafts no legal instrument, and any
text it does produce is an automatic draft for personal organisation only, not a document prepared
by a lawyer or an accountant.

The tool may err, omit data, or present a wrong conclusion, and it is not a substitute for advice
that takes account of the particular circumstances and needs of each person. Responsibility for
filing and payment is yours, the binding determination belongs to the Registrar of Associations and
to the Tax Authority as the case may be, and representation before the Tax Authority is reserved to
those entitled to it by law.

Figures in this skill carry a year. Israeli thresholds are index-linked and are re-gazetted
annually. Confirm the operative figure for the year you are filing before relying on it.

## Problem

An amuta loses its אישור ניהול תקין for reasons that have nothing to do with how well it runs its
programmes: it filed the wrong year's reports, it never appointed the organ its turnover band
requires, or it paid the wrong fee tier and cannot get the difference back. The rules sit across
the Associations Law, a Registrar circular, a fee regulation and a Tax Authority execution
instruction, and the public guides that summarise them are wrong often enough to be dangerous.
Without the certificate the amuta cannot receive state support, cannot apply to most foundations,
and its donors cannot claim their tax credit.

## Instructions

Work through the steps in order. Steps 1 to 3 establish which rules apply; steps 4 to 7 produce the
deliverables. Do not skip step 2: the wrong reporting year is the commonest way to build a package
that cannot be filed.

### Step 1: Identify the entity and read its registry position

Ask for the amuta's registration number (מספר עמותה, 9 digits starting 58) or its exact name. A
חל"צ has a company number starting 51 and follows a different track, see step 10.

If the `israel-amutot` MCP is available, read the entity's current position rather than asking the
user to recall it:

| Question | Tool |
|---|---|
| Does the amuta exist and what is its status | `search_amuta`, `get_amuta_details` |
| Does it hold a current certificate, and for which year | `check_management_certificate` |
| What turnover did it last report | `get_financial_info` |
| Has it received foreign political-entity donations | `search_foreign_donations` |

Treat registry figures as the amuta's last reported position, not as today's truth. The turnover
that decides this year's duties is the turnover of the year being reported.

If the MCP is unavailable, ask the user for the status, the last certificate year and the turnover,
and say plainly that you are relying on their figures.

### Step 2: Fix the reporting year (the X minus 2 rule)

A certificate for year X is granted against the annual reports for year **X minus 2**.

| Certificate sought | Annual reports required | Those reports fell due |
|---|---|---|
| 2026 | 2024 | 30 June 2025 |
| 2027 | 2025 | 30 June 2026 |
| 2028 | 2026 | 30 June 2027 |

State the mapping back to the user explicitly before going further. Users almost always assume the
certificate year and the report year are the same, and then prepare the wrong year's documents.

The statutory deadline is section 36(ד): the financial report is filed no later than **30 June of
the year following the end of the report period**, signed by **two board members**. The same section
expressly lets the Registrar extend that date, which is how the emergency extensions are granted.

**Two hard limits decide whether this cycle is open at all. Check them before building anything.**

- **The one-year bar.** The Registrar does not process a certificate request whose accompanying
  documents were filed more than a year late, meaning after 30 June of the year the certificate is
  sought for. Past that point the cycle is closed and no amount of remediation reopens it.
- **Ninety days is a separate cliff.** Under s.59 an amuta is deemed to have ceased operating if it
  does not pay a fee within ninety days of the last date set for it, or does not file the financial
  report within ninety days of the s.36 date. The Registrar may then strike it off, applying s.368
  of the Companies Ordinance. Late filing is not only a certificate problem.

**Extensions go to ACCOUNTANTS, not to amutot.** They are issued as filing quotas. Under the
arrangement published on 19 May 2026, for 2025 reports and the 2027 certificate, a participating
accountant may file 20 percent of client reports by 31.7.2026, 45 percent cumulatively by
31.8.2026, 70 percent cumulatively by 4.10.2026, and 100 percent cumulatively by 1.11.2026. Three
consequences the amuta must understand:

- An accountant who did not send the client list to the Registrar by 31.7.2026 is not in the
  arrangement at all, so their clients get no extension.
- Missing the quota counts as **the amuta's** failure to comply, not the accountant's.
- A request filed after 1.11.2026 is handled subject to workload, and a certificate runs from the
  date it is signed, so a full calendar year cannot be guaranteed.

Ask which accountant files for the amuta and whether that accountant joined the arrangement. Then
read the Registrar's news page for the arrangement governing the cycle in front of you: these dates
are re-issued annually and the ones above are specific to the 2027 cycle.

**Work back from the quota date.** Nothing can be uploaded until the general assembly has approved
the financial report, and s.36(א) requires the report to reach the audit committee or auditing body
at least two weeks before that assembly. The order is: the accountant's sign-off where there is an
audit, the report to the committee at least two weeks ahead, the assembly, then the upload. Ask
which quota date the accountant has assigned this amuta's report to and count back from it.

### Step 3: Band the amuta by turnover

Five independent bands key off turnover. They are cumulative, and they are not the same number, so
work through all five rather than assuming one threshold governs everything.

| Band | Threshold | Consequence | Source |
|---|---|---|---|
| Organs | any turnover, including none | general assembly, board, and audit committee | s.19(א) |
| Filing exemption | at or below 500,000 NIS | need not FILE the financial report with the Registrar, though it is still prepared; the verbal report is still filed | Forms Regulations, reg. 7(ה)(2) |
| Bookkeeping | above 750,000 NIS, measured on the previous year's receipts | double-entry books instead of a receipts-and-payments book | Second Schedule |
| Audit | above **1,380,630 NIS** (the 2026 amount), see point 2 for the 2024 and 2025 reports | must appoint a רו"ח, and the financial report must reach the general assembly audited | s.19(ג)(1), s.37(א) |
| Internal audit | above 10,000,000 NIS | must additionally appoint a מבקר פנימי | s.30א |

Four things to get right here:

1. **The audit threshold is index-linked; the bookkeeping threshold is not.** Both descend from a
   750,000 NIS figure, but only s.19(ג) carries the indexation clause in s.19(ג)(2). Never reuse the
   audit figure as the bookkeeping figure. "מחזור" in the Second Schedule is the receipts of the
   last year that passed, so the books kept during a year follow the previous year's turnover. If
   the two years fall on opposite sides of 750,000 NIS, flag it and confirm with the accountant.
2. **The audit figure is not settled for the 2024 and 2025 reports.** s.19(ג)(2) requires the amount to be
   published every February, but after the 2014 notice (1,172,933 NIS) the next one is the 2026
   notice (1,380,630 NIS), which says it takes account of the updates for 2014 to 2025. No amount
   was gazetted for 2015 to 2025. Nor does the statute say plainly whether a year's turnover is
   measured against that year's amount or against the amount for the year in which it is tested,
   since "מחזור" means the receipts of the last year that passed. So, for the 2024 and 2025
   reports: above 1,380,630 NIS an audit is required on every reading, and at or below 1,172,933
   NIS (the 2014 figure, taken from Wikisource's annotated text of the law) no reading requires
   one. In between, say that the point is unsettled, state that the conservative course is to
   appoint an accountant, and have the amuta confirm with its accountant or the Registrar. Never
   tell an amuta in that zone flatly that it needs no auditor. For the 2026 reports, above
   1,380,630 NIS the audit is required unless a 2027 notice turns out to govern and exceeds the
   turnover; for other years, check for a newer notice before reusing either figure.
3. **Every amuta prepares a מאזן.** s.36(א) requires a balance sheet and a statement of income and
   expenditure from every amuta regardless of size. It is the **audit** that is banded, not the
   balance sheet. A small amuta that concludes it need not prepare accounts has misread this.
   Preparing is not filing, though: at or below 500,000 NIS turnover the amuta is exempt from
   FILING the financial report under s.36(ד) (Forms Regulations, reg. 7(ה)(2)). The report still
   goes to the audit committee and the general assembly, the verbal report is still filed, and
   s.38(א)(3) still refers to the report alongside the assembly protocol. Have the amuta confirm
   with the Registrar whether this cycle's certificate request asks for it, and expect funders to.
4. **A גוף מבקר is not a turnover band.** Under s.19(ב) the general assembly may resolve to appoint
   an accountant or a Registrar-approved body *instead of* the audit committee. That is an election,
   available at any size, not something a threshold forces.

Note also s.37(ב): the Registrar may order an audit even for an amuta below the threshold, on the
audit committee's request, on the request of a tenth of the members, or on the Registrar's own
initiative. Below-threshold is therefore not a guarantee.

**Existence is not enough, check composition.** The Registrar's proper-management questionnaire
screens the organs for family proximity, and a small amuta is the population most likely to fail,
because a small board is often a family board. Ask whether there is a majority of relatives among
the board members, a majority of relatives among the authorised signatories, or salary recipients
who are relatives of an audit committee member. An audit committee that is two siblings is a
defect, not a committee. Report it as a gap even though the organ formally exists. This is a
substantive refusal ground, as distinct from the paperwork grounds, and it is the one an agent will
miss if it only checks that the three organs are named.

The Act adds hard disqualifications. Nobody may sit on the board and on the audit committee or
auditing body at the same time (s.32). Under s.33(א) neither organ may include a non-member of the
amuta, a person who provides it with paid services other than as a board or committee member
(typically a salaried director or coordinator), a minor, a person declared incompetent or
bankrupt, a person convicted of the listed offences or of another offence the Registrar deems
disqualifying, or a corporation (though a member
corporation's representative may sit on the board). A paid service provider may not act as the
auditing body (s.33(ב)).
Board members may be paid only under a general-assembly resolution, within the limits set under
s.34א (s.26א), and any direct or indirect distribution of profits to members is prohibited
(s.34ג). On 14 June 2026 the Registrar announced targeted supervision of family ties, citing the
guideline that relatives may make up no more than 10% of employees or 10% of payroll, defining a
relative broadly (step-relations included), and inviting amutot to correct before it begins.

### Step 4: Build the filing checklist

The annual package is four documents. Produce them as a checklist with a status per document, not
as prose.

| # | Document | Notes |
|---|---|---|
| 1 | דוח כספי (financial report) | balance sheet plus income and expenditure, per the Second Schedule list. Signed by two board members. Audited if step 3 put the amuta over the audit threshold. At or below 500,000 NIS not filed under s.36(ד) (reg. 7(ה)(2)), though still prepared and approved; see step 3 |
| 2 | דוח מילולי (verbal report) | narrative account of activity for the year |
| 3 | פרוטוקול ועדת ביקורת | the audit committee's or auditing body's recommendations on approving the financial report |
| 4 | דיווח אסיפה כללית | record that the general assembly approved the financial report, with the accountant's opinion attached where one was appointed (s.38(א)(3)) |

Two disclosures travel with the online verbal report (Form 7א) whether or not the financial report
is filed: Annex 1 for the s.36(ב) statement where the amuta has paid employees (reg. 7(ג)), and
Annex 2 for the s.36א foreign-donation statement (reg. 7(ד)).

One attachment is missed more often than any of the four: under s.36(ב) the board must attach a
statement giving a full and precise account of **all payments made or undertaken to each of the five
highest-paid people in the amuta**, including retirement terms, and covering anything of monetary
value, loans, securities and other benefits, whether paid to the person or to someone else on their
behalf. Ask for it explicitly.

**The annual reports are not the whole application.** The certificate application set also
includes a board protocol appointing an internal auditor where turnover exceeds ten million NIS, a
named list of the five highest earners submitted on the Registrar's online form (a distinct form,
not merely the s.36(ב) attachment), confirmation that the annual fee is paid **including arrears
from earlier years**, and the s.36א foreign-donation statement. Unsettled arrears are a standalone
reason a certificate is refused. The online system also gates the request: it cannot be completed
until reports for up to four earlier years that were never filed have been filed, and filing the
annual reports does not by itself request a certificate. The request is a separate submission.

Signature detail defeats applications on its own: the signatories' **names must be stated beside
the original signature**, and the audit committee's form must expressly say whether it recommends
approving the financial report. Confirm the current cycle's exact set against the Registrar's own
circular, because the numbering and the online forms change between cycles.

Filing is online. If the submission is blocked, the cause is usually that the amuta's authorised
role-holders are out of date rather than a problem with the documents themselves.

Filing the annual reports is mandatory in its own right. It does not depend on whether the amuta
wants a certificate this year.

**Change notices are a separate standing duty.** Under s.38, signed by two board members and filed
online **within two weeks** of the decision or event: a change of address or digital address, the election,
appointment or end of term of a board member, audit-committee member or auditing body, the
appointment of an accountant, a general-assembly resolution changing the takanon, name or objects,
a resolution on authorised signatories, and notice of a lawsuit filed against the amuta or against
a board member in that capacity. Stale role-holders usually mean a missed s.38 notice.

### Step 5: Fix the fee tier and the deadline

The fee is annual, per calendar year, under the Associations (Fees) Regulations. The certificate
request requires the fee for the year before the certificate year, so the 2026 fee for a 2027
certificate.

| Situation | 2026 amount | Timing |
|---|---|---|
| Reduced tier | 176 NIS | whole year |
| Turnover above 300,000 NIS, paid up to 31.03 | 1,338 NIS | until 31.03 |
| Turnover above 300,000 NIS, paid from 01.04 | 1,777 NIS | from 01.04 |

The reduced tier is not simply "a small amuta". Under item 2(ד) of the fee schedule it reaches an
amuta in its **first two years after the year of incorporation**, and an amuta whose turnover, as
stated in the **verbal report for the last financial year whose report fell due before the fee
year began**, did not exceed 300,000 NIS. For the 2026 fee that is the 2024 report, due 30 June
2025. The gov.il page also names 2023 in one sentence; the regulation governs. Because the test
reads a filed report, the operative lever is filing it, so have the user confirm the tier before
paying. A fee paid after the end of its year is charged at the post-March rate of the year in
which it is actually paid (item 2(ג)).

Two consequences worth stating up front:

- **Paying early does not just save money, it is irreversible in one direction.** An amuta that pays
  the full fee before filing its online reports is not entitled to a refund of the excess.
- **Unpaid fees escalate.** Debts can be transferred to the מרכז לגביית קנסות, which can levy on
  assets, and once transferred the fee tier can no longer be corrected.

The fee is index-linked and updated once a year, and carries no VAT component.

### Step 6: Check Section 46 digital donation readiness

Only relevant if the amuta holds a Section 46 approval. If it does, this is the most urgent item in
the whole review, because the approval itself is now conditional on it.

Execution instruction 11/2025 states that from **1 January 2026** amutot holding a Section 46
approval must report donations and donation cancellations through the **תרומות ישראל** system, and
that "אישור לפי סעיף 46 מותנה בעמידה בחובת הדיווח על פי הוראת ביצוע זו". Failing to report puts the
approval at risk, not merely the donor's credit.

Check these in order, because the first two are prerequisites and an amuta that has not done them
cannot report at all:

1. Is the amuta registered for Tax Authority digital services, and is every person who will report
   registered and separately authorised?
2. Has the amuta appointed a **מורשה-על**, who can report and authorise others on its behalf?
3. Is the receipting software interfaced with the system? If not, the fallback is the online
   application, which requires keying every receipt by hand and is explicitly not recommended.
4. Does every donation receipt carry the מספר דיווח returned by the system?

Four rules that catch people out:

- Reporting runs **from the first shekel**. There is no minimum donation.
- The duty applies **even where the amuta is exempt from issuing a receipt**.
- A **תרומה בעילום שם does not entitle anyone to a tax benefit**. A donation recorded with a full
  name but no ID number is not attributed to the donor unless the amuta later files a supplementary
  report adding the ID, which it can do in its portal when the donor asks.
- Cancellations are reportable too, citing the original מספר דיווח.

There is no April 2026 compliance deadline. The date is 1 January 2026. If a user has been told
otherwise, they have probably been given the annual-fee calendar by mistake, where 01.04 is when the
fee rises from 1,338 to 1,777.

### Step 7: Foreign political-entity donations

Two separate duties, with different triggers. Conflating them is the usual error.

**Annual disclosure, turnover-gated.** s.36א(ב)(1) requires an amuta with turnover above 300,000
NIS to state in its financial report whether it received donations from foreign political entities
whose cumulative value exceeds 20,000 NIS, and if so to give the donor's identity, the amount, the
purpose, and any conditions or undertakings attached, on Annex 2 of the online verbal report. s.36א(ג) requires the amuta to publish that
information **on its own website**, and where it has told the Registrar it has no website, the
Registrar publishes it on the Ministry of Justice site.

**Donor naming and receipt books** follow their own rules: a 100,000 NIS a year ceiling on leaving a
donor unnamed, a register of donors above 20,000 NIS, a must-name rule above 50,000 NIS where the
donor is at least 20% of turnover, and a separate donation receipt book. Read
`references/donor-rules.md` before answering a donor-naming question, and do not confuse the
20,000 register figure with the foreign political-entity threshold.

**Quarterly reporting, NOT turnover-gated.** Section 2 of the Disclosure Duty Law 2011 requires a
body that received a donation from a foreign political entity to file an online report with the
Registrar **within one week of the end of the quarter** in which the donation was received, giving
the donor, the amount, the purpose and any conditions. There is no turnover gate and no amount gate
on this duty.

The practical consequence: a small amuta below the 300,000 NIS turnover line that takes a single
foreign political donation still owes a quarterly report within a week of quarter end, even though
it owes no annual disclosure. Never answer "your turnover is under the threshold, nothing to do".

**Majority foreign funding is a third duty.** Under s.5א of the Disclosure Duty Law (2016
amendment), an amuta whose main source of funding, in the last financial year for which a
financial report was due, was donations from foreign political entities must say so in a separate
online report filed on the annual reporting date (the Registrar reads "main" as more than 50%). Until the next reporting date it must also state
it prominently in its public advertising, on its home page, in its public reports, and in letters
and e-mails to public servants and elected officials.

### Step 8: Produce the gap report

Close with a gap report that names what currently blocks the certificate, one line per gap, each
with the concrete next action and who has to take it. Order by what blocks filing first. Separate:

- gaps the amuta's own officers can close (appoint the missing organ, convene the assembly, update
  role-holders, appoint a מורשה-על),
- gaps that need a licensed professional (the audit itself, any תקנון amendment),
- gaps that are purely a payment or a deadline.

Say explicitly which items you could not verify and which the user must confirm with the Registrar.

### Step 9: When the certificate is refused or not granted

A refusal letter is not the end of the process. Read `references/refusal-path.md` and work through
it in order: identify which of the four letters this is (a demand for documents, a notice of intent
to refuse, a refusal, or a demand to sign a defect-correction plan), read the response window off
the letter and diarise it, and apply the one-year bar from step 2 before planning any cure. Two
points to state every time: signing a תכנית לתיקון ליקויים **revokes** a certificate the amuta
currently holds, and the אישור על קבלת מסמכים is documented for a new amuta or one without two
years of continuous activity, not as an interim
substitute for a refused one. A refusal is an administrative decision that can be answered; this
skill does not advise on challenging it, and that is the point to take a lawyer.

### Step 10: Public benefit companies (chalatz)

A חל"צ is a company, not an amuta. It registers with רשם החברות, is supervised by רשם ההקדשות, gets
its certificate under the Companies Law, files an additional annual return (טופס 5, s.141 of the
Companies Law), and pays its fee at the **companies** unit on a separate table. Never quote the
amuta fee table to a חל"צ; route it to the companies unit.

## Recommended MCP Servers

| MCP | What it adds here | Install |
|---|---|---|
| `israel-amutot` | Registry lookup over roughly 74,880 amutot: status, financials, certificate history by year, foreign-donation records, and חל"צ records | `npx -y @skills-il/israel-amutot-mcp` |
| `budgetkey` | Whether the amuta receives state support, which raises the cost of losing the certificate | `url:https://next.obudget.org/mcp` |

## Gotchas

- **Assuming the certificate year equals the report year.** It does not; it is X minus 2. This is the
  most expensive mistake in the domain because the user prepares a complete package for the wrong
  year before anyone notices.
- **Quoting the fee exemption.** There is no longer one. It was abolished from 2020. The gov.il fee
  page still displays the 2019 exemption procedure immediately above the sentence abolishing it, so
  an agent that stops reading early will confidently offer a dead exemption. Several published
  guides make exactly this error.
- **Reusing 750,000 NIS as the audit threshold.** It is the 1996 base and the current bookkeeping
  threshold. The audit amount is 1,380,630 NIS for 2026, the last earlier notice gave 1,172,933 NIS
  (2014), and for the 2024 and 2025 reports turnover between those two is unsettled, see step 3. Quoting the
  base figure tells a mid-sized amuta it needs a paid auditor when it does not.
- **Treating an expired extension as available.** The שאגת הארי extension moved 2025 reports to
  31 July 2026 and covered only the 2027 certificate; both that date and the 30 June 2026 window for
  the 2026 certificate are in the past. Check the Registrar's news page for a current extension
  rather than repeating an old one or asserting that none exists.
- **Telling a small amuta it need not prepare accounts.** s.36(א) binds every amuta. Only the audit
  is banded. At or below 500,000 NIS it need not FILE the financial report, which is different.
- **Answering "under the threshold, nothing to do" on a foreign political donation.** The quarterly
  report under the Disclosure Duty Law has no turnover gate and is due within a week of quarter end.
  Only the annual disclosure is turnover-gated.
- **Checking that the organs exist without checking who sits on them.** A family majority, a
  salaried employee on the board, or one person on both the board and the audit committee is a
  defect. Existence is not compliance.
- **Treating a refusal as final.** It is an administrative decision with a response window. Do not
  promise an interim status; ask the Registrar whether any applies. Never close on "the certificate
  was refused".

## Bundled Resources

- `references/domain-checklist.md`: the coverage contract, with every band and duty the skill
  must cover and what is explicitly out of scope.
- `references/filing-package.md`: the four documents, the s.36(ב) attachment, and the certificate
  application set.
- `references/donor-rules.md`: when a donor may stay unnamed, the donor register, and the
  donation receipt book.
- `references/refusal-path.md`: the four refusal letters, the defect-correction plan, the lesser
  confirmation, and challenging a refusal.
- `scripts/band_check.py`: given turnover, certificate year and Section 46 status, prints the bands,
  the fee tier, the report year and the deadline. Pure computation, no network access required.

## Reference Links

| Source | URL | What to Check |
|---|---|---|
| Registrar, proper management certificate | https://www.gov.il/he/service/association_certification_of_proper_management | current application route and forms |
| Registrar, annual fee | https://www.gov.il/he/service/association-annual-fee | the operative fee tiers for the year |
| Registrar, reporting duties | https://www.gov.il/he/service/association_annual_reporting_obligations | duties for amuta and chalatz, forms |
| Registrar news | https://www.gov.il/he/pages/news-rejection | whether an extension is currently in force |
| Associations Law | https://he.wikisource.org/wiki/חוק_העמותות | ss.19, 26א, 30א, 32, 33, 34ג, 36, 36א, 37, 38 and the Second Schedule |
| Associations (Forms) Regulations | https://he.wikisource.org/wiki/תקנות_העמותות_(טפסים) | reg. 7(ה) filing exemption, reg. 7א donor figures |
| Execution instruction 11/2025 | https://www.gov.il/BlobFolder/policy/inst-11-2025/he/IncomeTax_inst-11-2025.pdf | Section 46 donation reporting rules |

## Troubleshooting

| Symptom | Likely cause | What to do |
|---|---|---|
| Online filing rejects the submission | the amuta's registered role-holders are stale, so the filer is not authorised. This is the most common cause, though other causes exist and the portal error text is rarely specific | update role-holders with the Registrar, then retry |
| Certificate refused despite documents filed | reports filed for the wrong year, or an organ the turnover band requires was never appointed | re-run steps 2 and 3 |
| Donation report returns no מספר דיווח | the report was not accepted | retransmit until a valid number is returned; instruction 11/2025 requires this rather than treating a silent failure as success |
| Amuta paid 1,777 and believes it qualified for 176 | full fee paid before the online reports were filed | no refund is available; file the reports so the following year is correct |
| Turnover sits near a threshold | the deciding figure is the reported year's turnover, and which audit amount applies to it is not settled | apply the step 3 zone rule; between the last two gazetted amounts, recommend the conservative course and have the amuta confirm |