Report of a public institution holding an approval under section 46 for receiving a donation
This service enables public institutions holding a permit and those who have been authorized under section 46, that uses receipts book or software that are not connected to the digital donation system, to report donations they have received online.
The digital donation system allows public institutions holding a permit under section 46 to directly transfer all details of donations received by them to the Tax Authority's databases. By using the system, donors don't need to keep paper receipts to claim tax benefits for their donations, as receipts are centralized for donors in their personal space on the Tax Authority website.
In addition, information about donations is updated in the information systems used to prepare tax coordination, submit annual reports, and file tax refund claims. As a result, donors do not need to present the receipts in their personal area to the ministry, or upload them to the online tax coordination system to receive the tax benefit.
Who can report a donation
- Public institutions holding a permit under section 46
- Those who have been authorized by the institutions to grant authorizations to perform digital transactions
Information to be included in the donation report
- Information of the donors
- Receipt number of the donation
- Date of donation the date printed on the receipt, which corresponds to the actual date of the donation and determines the tax year for which the credit will be recognized, unless the receipt is issued by postponed cheques.
- The amount of the donation.
- Type of payment method
- When cheques are used for the donation details of the cheques and their due date.
How to declare a donation
For the declaration of a donation and in order to receive a declaration number other than via an accounting system connected to the service:
- Register with the digital services of the tax administration (once only)
- Set a super-authorized user for the organization (once only)
- Authorize approved persons and users (once only, not mandatory)
- Click on the “Declare a donation” button and log in to the tax administration website.
- Under the “Donations received organization” tab, click on the “Upload a manual receipt” button.
- Fill in the required information and click on the “Confirm and update” button.
- Every donation received, including cancellations, must be reported, regardless of the amount.
- Each donation reported in the system will have a “registration number” and this will also confirm that the donation has been reported.
- When the donation is made with post dated cheques:
- Separate receipts must be produced for each tax year, based on the due date of each check.
- In the date rubric the date on the cheques must be indicated.
- When a receipt is cancelled, the registration number of the canceled receipt must be indicated.
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.
Israel Tax Authority
Call Center
Call Center Hours:
Sunday to Thursday from 08:15 to 17:45