In August 2025, the Israel Tax Authority (ITA) announced the launch of an expedited track for public institutions applying for recognition for donations purposes under Section 46 of the Income Tax Ordinance [New Version].
The green track is designed to make it easier for public institutions that fulfill the standard basic conditions for recognition pursuant to Section 46 and also several additional cumulative conditions facilitating such relief.
These conditions apply, inter alia, to public institutions engaged in “distinct spheres of activity” (such as religion, culture, education, science, welfare, or sports), provided their operations are of limited scope and they do not hold substantial real estate assets.
Key Points of the Green Track
- Applications submitted under the green track will be subject to an expedited review by the ITA and will then be forwarded to the Finance Committee in the Knesset for final approval (similarly to the regular track).
- Approvals granted under the Green Track will be valid for a period of one year only. Renewals will require a comprehensive re-examination.
- Applications in the Green Track may be submitted from August 20, 2025, until December 31, 2027.
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