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Shye, S., Lazar, A., Duchin, R. and Gidron, B. (2000). Philanthropy in Israel: Patterns of Giving and Volunteering of the Israeli Public. Beersheva: Israel Center for Third Sector Research. Siegel, Danny (2000). Report to Contributors of the Ziv Tzedakah Fund. Millburn, New Jersey: Ziv Tzedakah Fund. Silber, Illana and Rosenhek, Zeev (1999). The Historical Development of the Israeli Third Sector. Beersheva: Israeli Center for Third Sector Research. Smith, Steven Rathgeb and Lipsky, Michael (1993). Nonprofits for Hire: The Welfare State in the Age of Contracting. Cambridge, Mass.: Harvard University. State of Israel (1996a). The Amuta Law, 1980. Jerusalem: The Knesset. Revised May 1, 1996. State of Israel (1996b). Nonprofit Institutions in Israel, 1991. Jerusalem: Central Bureau of Statistics, Income Tax Division of the Ministry of Finance, and the Voluntary and Nonprofit Sector. State of Israel (1998). "Survey of Income and Expenditure of Nonprofit Institutions, 1980-1996". Jerusalem: Central Bureau of Statistics. State of Israel (1999). Freedom of Information Law. Jerusalem: the Knesset. Tabias, M., Katan, Y. and Gidron B. (2002). Local and Central Government Policy Toward the Third Sector in Israel. Beersheva: Israel Center for Third Sector Research (Hebrew). Taft Group (2000). Fund Raisers Guide to Human Services Funding, 2000. Detroit: The Taft Group. Tannenbaum, Avraham and Kaplan, Avraham (1996). "Trusts in Israel: The Law As Is and As It Should Be". Shaare Mishpat, 1:1, 67-89 (Hebrew). Voluntary and Nonprofit Sector (2001). Self-Exam Towards Receipt of Quality Certification. Tel Aviv: The Public Committee for Standards of the Roof Committee of Third Sector Organizations (Hebrew). Watzman, Haim (2000). "Web Site Links Donors to Data on Israeli Charities The Chronicle of Philanthropy, September 8, 2000. Wayman, Carol (1996). Promoting Policy Partnerships: Creating a State Nonprofit Policy Agenda. Washington, D.C.: The Union Institute, Center for Public Policy. Weisbrod, Burton (1988). The Nonprofit Economy. Cambridge, MA: Harvard University Press. Williams, Grant (1999). "A Holy War Against Tax Exemption". Chronicle of Higher Education, 8:21, 1, 42-44. Wolch, Jennifer (1990). The Shadow State: Government and Voluntary Sector in Transition. New York: The Foundation Center. Yishai, Yael, (2001). "Democracy for the People?: Welfare Policy Making in Israel". In: Ben-Arieh, H. and Gal, J. (Eds.). Into the Promised Land: Issues Facing the Welfare State. Westport, Conn.: Praeger, pp. 153-166. Young, Dennis (2000). "Alternative Models of Government-Nonprofit Sector Relations: Theoretical and International Perspectives", Nonprofit and Voluntary Sector Quarterly, 29:1, 149-172. Table Number 1 - Taxation of Israeli Nonprofit Organizations, Percent Taxed and Amounts Paid in 1988
Other Taxes** Tax on Donations - 65% for donations to NPO's with Paragraph 46 tax deductible permit, 100.0% for donations to NPO's without Paragraph 46 tax deductible permit. No deduction for individuals not filing a tax report. National Insurance - 12% of all salaries Special Benefits Tax - 20% to 90% of benefits to employees * The amount of grants transferred to the nonprofit sector by the government in 1998 was 25 billion shekel. The total expenditure of the sector was 33 billion shekel. The amount returned to government in taxes was one-third of what it received, and about one-quarter of the sectors total expenses. ** The author was unable to obtain data regarding the amount of other taxes paid to the Israeli government by nonprofit organizations. Source: Compiled by Prof. Eliezer Jaffe from communicated data obtained from the Israel Ministry of Finance and the Israeli Center for Third Sector Research of Ben Gurion University, 2002. Table Number 2 - Number of Israeli Nonprofit Organizations, by Branch of Activity and Type of License, 2000*
* All percentages are rounded to whole numbers. Author's note: In 1998 only 31% of the 10,126 mosdot tztiburim had the donor tax deduction permit (Paragraph 46). In March, 2002 only 29% of the 13,500 mosdot tziburim had the donor tax deduction. Communicated by the Ministry of Finance to the author. Sources: Gidron, B., Katz, H. and Bar, M. (2000). The Israeli Third Sector: Roles of the Sector. Beersheba: Israeli Center for Third Sector Research, Ben Gurion University. The source of the data regarding organizations with tax deductions for donors under Paragraph 46 of the Israel tax law is from the database of the Israeli Center for Third Sector Research, published in: Aharon Mor (2001). Tax Reduction for Donors to Nonprofit Organizations in Israel Based on Paragraph 46 of the Income Tax Law, In Reference to Fundraising of Israeli Nonprofit Institutions. Jerusalem: The Hebrew University. (Unpublished Master's thesis). Table Number 3 - Income From the Office of the Prime Minister to the National Council for Voluntarism in Israel
* The National Council, at government request, took full responsibility for events celebrating the International Year of Volunteerism in the State of Israel. ** The National Council was informed that it would receive only half of the budget previously approved for 2002 due to budget cuts in the Prime Minister's Office. Sources: State of Israel (2000). Decision of the Government of Israel, Decision No. 2298.Jerusalem: Office of the Prime Minister. (September 9, 2000). Israel Council for Voluntarism in Israel (2001). Memo on The International Year of Voluntarism. Tel Aviv: The National Council for Voluntarism. Personal correspondence with the Director of the National Council for Voluntarism in Israel, March, 2002. Return to the Giving Wisely Home Page. |