Amuta
The Israeli nonprofit association — the legal vehicle for NGOs, foundations, and civil-society organizations, registered with the Registrar of Amutot.
The amuta is how Israeli civil society incorporates. Registered with the Registrar of Amutot (a division within the Ministry of Justice), an amuta is the legal vehicle for NGOs, foundations, advocacy organizations, cultural institutions, and community nonprofits. It is the Israeli counterpart to the US 501(c)(3) — though with distinct governance requirements: a minimum of two founding members, a board (va'ad), an audit committee, and annual reporting. For diaspora philanthropy, the amuta is typically the Israeli receiving entity paired with an American Friends Organization on the US side. A Dual-Qualified Charity structure requires the amuta to hold Section 46 tax-exempt status under the Israeli Income Tax Ordinance, administered by the ITA.