The Israel Tax Authority has launched a broad campaign to allow dozens of yeshivas and Torah institutions across the country to continue providing their donors with tax credits.
The move follows a directive issued by Attorney General Gali Baharav-Miara earlier this year, instructing authorities to deny tax benefits to institutions that enroll students who have not settled their status with the military.
As part of the initiative, the institutions are being required to prove that their students have settled their military status, as a condition for retaining approval under Section 46 of the Income Tax Ordinance, which allows donors to receive tax credits for their contributions.
The Tax Authority has sent official letters to the institutions requiring yeshiva heads to sign affidavits declaring that none of their students has been called up for military service and not resolved their legal status, and that the institution does not have any students classified as draft evaders.
The yeshivas must also commit not to admit in the future any students who have failed to settle their military status as long as the institution holds Section 46 approval.
In addition, the Tax Authority is requiring the institutions to submit complete lists of all students, including names and ID numbers, along with documentation confirming each student's military status. Acceptable documents include an active-duty ID card, discharge certificate, exemption certificate, or confirmation of a future enlistment date.
According to the guidelines sent to yeshivas, failure to submit the required documents or comply with the new conditions could result in the revocation of the institution's Section 46 approval, preventing donors from claiming tax deductions for their contributions.
The directive also called for the establishment of a dedicated team to examine ways of preventing indirect ways of funding such institutions.