On Jun. 16, 2025, ISR Justice issued an update re declaration of state of emergency.
State of emergency declared on Jun. 13, 2025, following Operation Am Kalvi.
Non-profit organizations can continue to act in accordance with the provisions of the Oct. 10, 2023 directive for immediate and essential assistance in the emergency situation as a result of the operation, provided that certain conditions are met.
Accountants previously should have submitted 20% of association and non-profit organization reports that they represent by Jun. 30, 2025, however, an extension has been granted for submission of reports until Jul. 31, 2025, due to Operation Am Kalvi.
Notice states that extension is granted for submission of reports, until Jul. 31, 2025.
This extension relates only to requests for proper management certification for 2026.
An application for a certificate of proper management for the year 2025, whose accompanying documents and reports were supposed to be submitted on Jun. 30, 2024, but have not yet been submitted, can be submitted until Jun. 30, 2025 only.
On Oct. 11, ISR Justice said deadline was extended to submit reports.
ISR Justice issued notice of registration of associations and endowments postponing 2022 report submission deadlines, for obtaining 2024 proper management permit.
Summary
In accordance with Law on Associations 1980-57, an association is required to submit annual reports by Jun. 30 of each year following the end of the reporting period.
Under Israel CPA Chamber agreement, this had been extended to Oct. 30, 2023, but as part of national response to the state of emergency, this has been extended again.
Applies to associations that received a proper management permit for 2 years (2023-24) and obliged to submit reports for 2022, as a condition for permit validity for 2024.
Effectiveness
Reports must now be submitted by Nov. 30, 2023.
Jun. 2025 Report Submission Extension
On Jun. 16, 2025, ISR Justice issued an update re declaration of state of emergency.
State of emergency declared on Jun. 13, 2025, following Operation Am Kalvi.
Non-profit organizations can continue to act in accordance with the provisions of the Oct. 10, 2023 directive for immediate and essential assistance in the emergency situation as a result of the operation, provided that certain conditions are met.
Accountants previously should have submitted 20% of association and non-profit organization reports that they represent by Jun. 30, 2025, however, an extension has been granted for submission of reports until Jul. 31, 2025, due to Operation Am Kalvi.
Notice states that extension is granted for submission of reports, until Jul. 31, 2025.
This extension relates only to requests for proper management certification for 2026.
An application for a certificate of proper management for the year 2025, whose accompanying documents and reports were supposed to be submitted on Jun. 30, 2024, but have not yet been submitted, can be submitted until Jun. 30, 2025 only.
Regulators
ISR Justice
Entity Types
Corp; Fiduciary
Reference
Nt, PR, 6/16/2025; Nt, PR, 10/11/2023; Law 1980-57; Law 5740-1980; Law 5759-1999;
