Giving in Israel Glossary


The Hebrew word amutah (or amutot in plural) refers to traditional nonprofit organizations, governed by the Rasham Ha’amutot (Registrar of Non-Profit Organizations).

Guidestar Israel

A joint project of the Ministry of Justice, Yad Hanadiv, and JDC Israel, Guidestar Israel is the first publicly accessible database which offers information on all Israeli non-profit organizations.


A Hebrew acronym for institute not-intended for profit and includes all amutot, public benefit companies, bequests, government entities, local councils and municipalities, and cooperatives (such as kibbutzim). 

Nihul Takin

A certification of proper management, provided by the Rasham Ha’amutot (Registrar of non-profit organizations) to amutot and public benefit companies to indicate the organization is eligible for public funding, having passed a basic vetting by the Government of Israel.  This is probably the closest equivalent to the US 501(c)(3) status. 

Public benefit company (PBC)

A non-profit organization registered as a corporation, rather than an amutah, an incorporation structure chosen due to different filing and tax requirements by the entity than amutot.  For giving and tax deduction purposes by either Israeli or overseas funders, the incorporation structure as amutah or PBC is irrelevant.

Rasham Ha’amutot

Rasham Ha’amutot literally translates as the Registrar of Non-Profit Organizations, and is responsible for all amutot, public benefit companies and bequests.  The Rasham Ha’amutot is a subsidiary of the Ministry of Justice’s Corporations Authority.

Third Sector

All non-profit and non-government activities, including NPOs, civil society assemblies, and philanthropy with a goal of enhancing the public good.  Third sector follows the first, which is the public sector, the second, which is the business sector, and supersedes the newly coined fourth, which is the social business/social capital sector.


Israeli funders can only receive tax benefits when they make donations to non-profit organizations (amutot or PBCs) which have received 46a status from the Tax Authorities.  Only 4,500 organizations have received this authorization to date  For overseas funders, this authorization is irrelevant.

This guide was prepared by Offi Zisser, JFN's former director of advisory services