Summary
Amendment No. 191 (2012) to the Income Tax Ordinance granting a 35% tax exemption on donations to institutions that promote Zionist settlement, which Adalah’s Discriminatory Laws Database presents as differentiating between public institutions on political and ideological grounds, in a Description-only entry (Discriminatory Laws Database, lines 1316-1340).
Details
- The amendment was passed in July 2012. The tax benefit applies to institutions promoting the establishment or expansion of settlements in the West Bank including East Jerusalem, which the entry records as considered illegal under international law (lines 1328-1332).
- Adalah’s account is that the exemption is contrary to the purpose of tax benefits, stated as social goals such as education, culture and religion, and violates equality between public institutions (lines 1328-1332).
Related pages
Discriminatory Laws Database, Adalah, West Bank, East Jerusalem