David Abrams, Attorney at Law August 21, 2019 To

Home , A New Dawn in the Negev, Baruch Marzel, Haneen Zoabi, Norwegian Law (Israel), Ofer Cassif, Salim Joubran

David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811

August 21, 2019

To: Internal Revenue Service (by FedEx) Whistleblower Office - ICE 1973 N. Rulon White Blvd. M/S 4110 Ogden, UT 84404

Re: Whistleblower Complaint Against New Israel Fund

Dear Sir / Madam:

I am the whistleblower in connection with the above-referenced Complaint. Enclosed please find a completed IRS Form 211..

Further, I am respectfully submitting this memorandum to elaborate on the factual and legal aspects of the enclosed IRS whistleblower complaint. In addition, I am enclosing a CD which contains the full, unannotated versions of the documents attached as Exhibits hereto.

1. Who is New Israel Fund?

New Israel Fund (“NIF”) is a District of Columbia non-profit 501(c)(3) corporation with its principal place of business in the State of New York, county of New York. NIF financially supports many companies that work to undermine the state of Israel.

As set forth in more detail below, NIF has crossed the line from permissible advocacy to unlawful "electioneering." Put another way, NIF is violating the tax codes by attempting to influence the outcome of elections.

As stated on its own web site, NIF works on its “concerted campaign to equip Israel’s pro-democracy and progressive forces with the tools to fight Israel’s regressive right-and win.” As set forth in more detail below, NIF's activities are flagrant and unlawful electioneering in violation of the tax code.

2. Who is the Whistleblower?

I am a New York attorney and political activist who regularly engages in pro- Israel litigation in state and federal Court. For example, I recently brought a False Claims Act against Norwegian People Aid, which the Justice Department intervened and settled. This case was brought against Norwegian People Aid for falsely certifying that it had no ties to terrorist organizations.

This certification allowed it to get USAID money. (See Exhibit 1) This claim is similar my allegation that NIF made false certifications on their 990 forms and this resulted in NIF’s 501(c)(3) tax exempt status and thus NIF is evading substantial taxes. David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811

3. What is the Fraudulent Scheme?

NIF has engaged in various direct and indirect campaign activities on behalf of and in opposition to candidates running for public office. NIF gave multiple grants to organizations which promote and oppose candidates in Israeli elections. NIF’s electioneering is ongoing as of the 2019 Israel elections. Although NIF’s electioneering was and is focused in Israel, the anti-electioneering provisions of the tax codes apply to both domestic and foreign elections.

4. Exactly What Statements are Fraudulent?

The 990 tax forms that NIF submitted ask if the corporation “engaged in direct or indirect campaign activities on behalf of or in opposition to candidates for public office.” New Israel Fund checked the “no” box year after year including from 2008 until 2017, their last submitted tax return. The obvious reason is that in order for NIF to retain its tax- exempt status it cannot get involved in political campaigns. However, this answer is false because NIF has been engaging in campaign activities and supporting and opposing candidates in Israel elections on a constant basis. The pertinent part of NIF’s most recent 990, is attached as Exhibit 2. All the form 990s are attached in full on a CD.

5. How do the Fraudulent Statements Harm the Internal Revenue Service?

The false statement described herein resulted in 501(c)(3) tax exempt status by the Internal Revenue Service which greatly reduced tax revenue. In this case, the taxes are substantial.

6. What is the Evidence Which Demonstrates the Misconduct?

Attached to this memorandum are documents, most of which were copied from various websites and social media pages, including NIF’s web page and its grantees. Many NIF grantees admit to electioneering on their websites and social media pages. NIF posts some of these activities on its website which shows that NIF knows about the activities in which its grantees engage. NIF also states that it is careful to regularly monitor and evaluate the actions of its grantees. (See Exhibit 3)

Thus, instead of cutting funding to organizations that electioneer NIF endorses their actions. A list of NIF grantees from 2012 until and including most of 2018 is attached as Exhibit 4.

Following is a brief summary of the evidence, starting with the most recent electioneering. Although technically the 2019 electioneering occurred after NIF's most recent tax certifications, it is illustrative of NIF's course of conduct over the years and in any event NIF will almost certainly execute additional fraudulent certifications going forward.

David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811 a. Electioneering in 2019

In 2019 NIF opposed candidates running for office in Israel, specifically members of the Otzma Yehudit party who were running for seats in the Knesset (Israel's legislative body, equivalent to the United States Congress). These candidates included Michael Ben-Ari and Ben Gvir. Furthermore, NIF stated its opposition to Otzma Yehudit candidates by publicly calling them racist and labeling them as Kahanists (It should be noted that Kahanist parties are banned in Israel and in fact Kahane's organization is a U.S.-designated terrorist organization). See Exhibit 5.

NIF posted on its website that it was proud of the work that many of its grantees had done to oppose Otzma Yehudit Party from running for office. A copy of this post is attached hereto as Exhibit 6. In particular, NIF wrote that Zazim: Community Action ("Zazim"), a NIF grantee, actively opposed the Otzma Yehudit Party. Zazim had started a petition to disqualify Otzma Yehudit candidates from running in the 2019 Israel Elections and NIF “gathered names in support.” Attached as Exhibit 7 is a screen capture from NIF’s twitter page showing that NIF had asked people to sign the petition to ban the Otzma Yehudit candidates.

On the same post of Exhibit 6, NIF states that Tag Meir Forum -- another grantee -- co-hosted a protest against the merger of the Otzma Yehudit party and the Jewish Home and National Union. Tag Meir was protesting the merger because this merger gave the parties a greater chance of winning Knesset seats.

Another NIF grantee, Israel Religious Action Center ("IRAC") opposed these members of the Otzma Yehudit Party running for office. This is mentioned on the same Exhibit 6. IRAC made a video about the danger of Kahanism which specifically targeted candidates Ben Gvir, Michael Ben-Ari and Baruch Marzel. (A download of the video is included on the enclosed CD.)

Later, in April 2019, NIF posted that because of IRAC’s work Michael Ben-Ari was banned by the Supreme Court from running for public office. (See Exhibit 8.) Anat Hoffman, the executive director of IRAC, posted that she was happy that Ben-Ari had been banned, and stated it was due to the work of IRAC petitioning the Israeli Supreme Court. Further, she posted that this was IRAC’s third attempt to get Ben-Ari banned from the Knesset and called it a major victory. (See Exhibit 9.) b. IRAC (Grantee of NIF) 2015 Electioneering Activities

As mentioned above, IRAC is a grantee of NIF. Not only did IRAC electioneer in 2019, it also electioneered in the previous Israel elections in 2015. An IRAC attorney argued before the Supreme Court against the appeal of Baruch Marzel who had been disqualified from running by the Central Election Commission. IRAC posted a picture boasting about these activities on its Facebook page along with a caption which picture and caption are attached as Exhibit 10.

David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811 c. Adalah (Grantee of NIF) Electioneering Activities

Adalah is another major grantee of NIF. On their website, a screen capture of which is enclosed as Exhibit 11, Adalah admits to petitioning the Israeli Central Election Commission to allow certain candidates to run for public office and not be disqualified. More specifically Adalah admits that in 2013 its general director Hassan Jabareen, and its attorney, Sawsan Zaher, represented candidate MK Haneen Zoabi in front of the Israel Supreme Court to challenge the Central Elections Commission decision to disqualify him from running for the Knesset. See id. . This is clearly supporting a specific candidate for public office. In 2015, Adalah continued to electioneer and again helped MK Haneen Zoabi to allow him to run for public office by filing responses with the Central Election Commission. See Exhibit 12.

Adalah continued to electioneer in 2019. In 2019 it petitioned the Supreme Court of Israel to remove the authority of the Central Election Commission to vet Knesset candidates (see Exhibit 13). Not only that, Adalah also petitioned the Supreme Court to overturn the disqualification of Dr. Ofer Cassif and of Balad-Ra'am. These individuals were Knesset candidates who Adalah supported for election. See Exhibits 13, 14.

Furthermore, Adalah stated its opposition the Otzma Yehudit candidates by publicly calling them racist and labeling them as Kahanists (As mentioned above, Kahanist parties are banned in Israel and in fact Kahane's organization is a U.S.- designated terrorist organization). See Exhibit 13. d. Mossawa (Grantee of NIF) Electioneering Activities

In 2018 Mossawa attacked a sign of the Jewish Home Campaign as "racist" clearly insinuating that it does not approve of the Jewish Home candidates and no one should vote for them. This attack was mentioned on Mossawa’s twitter page a copy of which is enclosed hereto as Exhibit 15. Mossawa also attacked the Likud campaign and said in substance that Likud wants the Israelis to decide between a fascist society and a pluralistic society. A copy of that posting is attached as Exhibit 16. e. Adam Teva (Grantee of NIF) Electioneering Activities

Adam Teva is a grantee of NIF. On its website Adam Teva listed candidates who pledged to preserve trees. An article from Adam Teva’s web site and a partial list of their candidates is attached herein as Exhibit 17, along with a machine translation of the article. This pledge shows who Adam Teva supports in the elections and whom Adam Teva wishes people to vote for. Furthermore, on this document Adam Teva mentions that it will keep on its site the list of candidates who pledge to preserve trees until the next election. This shows clearly that its goal was to endorse certain candidates to help them with elections.

7. What Defenses is New Israel Fund Likely to Raise?

NIF may argue that this complaint is politically motivated, i.e. that it is being brought primarily for Zionist reasons as opposed to pecuniary reasons. NIF may take the David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811 opposite tack and argue that this complaint is being brought primarily for financial gain as opposed to supporting Israel, fighting foreign meddling or fighting fraud against the United States government. But the statute itself does not seem to have a motivation requirement and in any event, it is common knowledge that people regularly file complaints for all kinds of reasons. The only thing which is improper is bringing claims out of spite, i.e. bringing complaints purely to harm another party without any hope of gaining or accomplishing anything. Here, there is ample legal and factual support for the claims at issue and in any event there are numerous legitimate motives, such as prevention of foreign meddling in Israeli elections and prevention of fraud against American taxpayers.

NIF may also try to argue that it funds specific actions of its grantees and electioneering is not included or endorsed. This is not credible because the grants at issue were going for general support and NIF states on its website that it wants to help progressive forces in Israel. Furthermore, NIF itself has mentioned the electioneering activities on its web site and clearly is aware of them and endorses them.

NIF may also argue that any support or opposition to political candidates is indirect through its website. This argument is not credible because it knew about these actions and continued to fund these organizations year after year. It also posted many of these actions on their website which shows that NIF is happy and support these activities. In addition, as noted above, NIF helped to gather signatures to oppose candidates for office. That is an act of direct electioneering.

NIF may also argue that its opposition to the Otzma Yehudit Party was purely because of the racism of that party. Even if that is true, that argument is not credible. It does not matter why a 501(c)(3) tax exempt organization is electioneering. It is illegal even if the organization thinks it has a legitimate reason. If that would be considered a credible argument, then an organization merely needs to call (a) candidate/s racist in order to oppose them.

NIF may argue that it can electioneer in foreign countries and therefore it has not violated any law by electioneering in Israel. This is in fact untrue as made clear by an IRS document on the IRS website which states that for tax rules there is no difference between domestic and foreign interference. See Exhibit 18.

8. How Much Tax Revenue is at Stake?

NIF's tax exempt income has been approximately $25,000,000 per year for the last 6 years. Due to its false certifications it avoided essentially all taxes. Assuming a tax rate of approximately 25%, this would have resulted in approximately $37 million dollars in lost tax revenue.

9. How Might this Whistleblower Complaint be Investigated?

The information contained herein can be verified by reviewing the web sites of NIF and its grantees. Additionally, the Internal Revenue Service should consider serving

David Abrams, Attorney at Law P.O. Box 3353 Church Street Station, New York NY 10008 Tel. 212-897-5821 Fax 212-897-5811 investigative demands on NIF to learn in more detail the extent of its electioneering activities and knowledge of the same.

Please feel free to contact me with any further questions.

Respectfully yours,

David Abrams Enclosures

Norwegian People's Aid Settles Enforcement Case Over Democracy Bui... https://www.charityandsecurity.org/print/1610

Published on Charity & Security Network (https://www.charityandsecurity.org)

Home > Norwegian People's Aid Settles Enforcement Case Over Democracy Building and Mine Removal Projects US Says Were Material Support

Norwegian People's Aid Settles Enforcement Case Over Democracy Building and Mine Removal Projects US Says

Were Material Support [1]

Date: April 18, 2018

Norwegian People’s Aid [2], [3](NPA) signed an agreement with the United States Government on March 28, 2018 settling a federal lawsuit alleging that two of its projects - democracy training for youth in Gaza and mine clearing in Iran - violated the terms of a 2012 USAID grant agreement to provide emergency aid in South Sudan. NPA’s grant agreement with USAID stipulated that it did not provide material support to entities on U.S. terrorist lists. NPA [4] [4]said [4] it believed the certification only applied to U.S.-funded activities, but USAID said it applies to all NPA projects, regardless of funding source. The case was filed in 2015 under seal [5] in federal district court in the Southern District of New York under the False Claims Act by attorney David Abrams, a self-described “pro-Israel activist.” NPA said [4] [4]it agreed to pay $2.025 million in order to close the case and avoid the expense of a trial. Because the case settled prior to trial there was no challenge as to whether the either of projects constituted material support. Abrams told Development Today [5] he has two more cases against European NGOs pending under seal.

USAID’s Grant Clause

Under the terms of its grant agreement with USAID, NPA submitted certifications between 2012 and 2106 that said “to the best of its knowledge, it did not provide, within the previous ten years, and will take all reasonable steps to ensure that it does not and will not knowingly provide, material support or resources” to any person or group on the U.S. terrorist list (Specially Designated Nationals, or SDN). It also certified that it would verify that any individuals or entities it assisted do not appear on the SDN list. (See page 6 of the settlement agreement. [6])

NPA’s Programs in Gaza and Iran and Material Support

In Gaza NPA partnered with the Institute for Development Studies from 2012-16 in the “Youth of Today, Leaders of Tomorrow” program, funded by the Norwegian Agency for Development Cooperation (NORAD). Youth ages 15-28 were trained in democracy skills such as organizing, advocacy and conflict resolution, as well as human rights and responsible business conduct. NPA’s description of the program [7]said it was advertised to the general public “with registration open to all.” It goes on to say NPA “partners do not require course participants or those taking part in similar activities to reveal whom they vote for.” The settlement agreement also noted that other workshops funded by the program included both youth in Gaza and senior officials of prominent political parties, which included “representatives of entities that were identified on the SDN list as prohibited parties.” (p 7-8) These were Hamas, the Popular Front for the Liberation of Palestine and the Democratic Front for the Liberation of Palestine. A press release [8] from the U.S. Attorney’s office [8]said the workshops enabled the listed groups to “alter their behavior in order to become more attractive to youth and, thereby, benefit from increased

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youth support.”

The definition of prohibited “material support” of terrorism in the Antiterrorism and Effective Death Penalty Act includes provision of training and services to listed groups or persons. There is no requirement that the support be intended to support terrorism and the humanitarian exemption is limited to religious materials and medicine. In 2010 the U.S. Supreme Court upheld the constitutionality of the prohibition when applied to speech and communications aimed at resolving conflict or teaching about human rights (Holder v. Humanitarian Law Project). However, government statements in court proceedings raise questions about whether some aspects of NPA’s Gaza program might be permissible:

Solicitor General’s Brief p. 3 [9] [9]Peacebuilding organizations may provide FTOs with information that is based on general knowledge, including information on international humanitarian law (i.e. requirements on humanitarian access, treatment of children and protection of medical facilities) and historical examples of successful transitions by armed groups to nonviolent political processes. Solicitor General’s Brief p.22 [9] [9] If conflict resolution and peacebuilding training is provided in a forum open to the public and is not provided in coordination with or at the direction of an FTO, such training does not violate the statute simply because one or more members of a FTO attends. Solicitor General’s Brief p. 31 [9]Peacebuilding organizations may provide FTOs with information that is based on general knowledge, including information on international humanitarian law (i.e. requirements on humanitarian access, treatment of children and protection of medical facilities) and historical examples of successful transitions by armed groups to nonviolent political processes.

NPA’s description [10]of its landmine program in Iran noted that it conducts landmine clearing in more than 20 countries, “often in cooperation with the U.S. Department of State …” The program in Iran was undertaken with a contract with Norsk Hydro, an energy company, to clear mines as part of an oil development project. NPA planned to use the proceeds for humanitarian programs, but because it interacted with Iranian government officials and Iran is on the U.S. state sponsors of terrorism list, the U.S. considered the program to be material support.

The False Claims Act: Lawsuit Under Seal

Abrams' complaint against NPA was filed under the False Claims Act, [11] which allows private citizens to file enforcement suits on behalf of the U.S. government in cases of fraud and false claims. In this case, the grant certifications were alleged to be the false claims. The law allows the private citizen to collect part of any damages paid to the government. In this case, Abrams collected $346,500.

Although the suit was filed in 2015, NPA did not know about it until September 2017 when USAID’s Office of Inspector General (OIG) told it an investigation was underway. Earlier, in February 2017, NPA had responded to a request from the OIG about its projects in the Middle East. When told about the investigation NPA hired a U.S. lawyer, David Schertler of Schertler & Onorato in Washington, DC and sought a settlement. NPA said its costs in defending the action were over $250,000.

What’s Next?

In addition to paying the damages, NPA agreed to revise its internal policies to comply with U.S. law, provide training on compliance with U.S. grant terms to its managers and administrative staff

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and submit to stringent external audits and periodic reviews on its compliance. Meanwhile, Development Today reports [12] [12]that NPA continues to operate 13 programs under $54 million in grants from the State Department, which does not have the same grant restriction. To date NPA says it has no indication that these grants will be affected by the settlement with USAID.

That does not preclude further U.S. legal action against NPA or the individuals associated with the programs in Gaza and Iran. The settlement agreement explicitly exclude any future action by the IRS, criminal prosecution, conduct not covered by the agreement, suspension and debarment from eligibility to receive government grants and contracts or liability of individuals. (p. 9) NPA also agreed to cooperate with any U.S. investigation of those not covered by the agreement, “consistent with NPA’s obligations under Norwegian law.” It agreed to encourage cooperation of its officers, directors and employees in such investigations and furnish non- privileged documents that may be requested. (p.5-6)

The status of the two additional cases Abrams filed under seal remain unknown.

Source URL: https://www.charityandsecurity.org/News_NPA-_US_Settle_Case

Links [1] https://www.charityandsecurity.org/News_NPA-_US_Settle_Case [2] https://www.npaid.org/, [3] https://www.npaid.org/ [4] https://www.npaid.org/News/News-archive/2018/Norwegian-People-s-Aid-reaches-a-settlement-with-the-U.S.- government [5] http://devtoday.no/magazine/Frontpage /us_terror_laws_haunt_european_ngos_norwegian_peoples_aid_settles_for_usd_2m_penalty [6] https://www.justice.gov/usao-sdny/press-release/file/1048451/download [7] http://https://www.npaid.org/Our-Work/Development-Cooperation/Where-we-work/Palestine/Gaza-project [8] https://www.justice.gov/usao-sdny/pr/manhattan-us-attorney-announces-settlement-norwegian-not-profit-resolving- claims-it [9] https://www.charityandsecurity.org/system/files/USGBriefSCtHLPCase.pdf [10] https://www.npaid.org/Our-Work/Humanitarian-Disarmament/Where-we-work/Past-projects/Iran/NPA-s-programme- in-Iran-2001-2008 [11] https://www.justice.gov/sites/default/files/civil/legacy/2011/04/22/C-FRAUDS_FCA_Primer.pdf [12] http://devtoday.no/magazine/Frontpage/norwegian_peoples_aid_will_negotiate_new_terms_for_usaid_grants

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Send with fee and attachments to- CHAR500 NYS Office of the Attorney General 2017 NYS Annual Filing for Charitable Organizations Charities Bureau Registration Section 120 Broadway Open to Public .CharitiesNYS.com New York NY 10271 Inspection

For Fiscal Year Beginning (mm/dd/yyyy) January 01, 2017 and Ending (mm/dd/yyyy) December 31, 2017 Name of Organization: Employer Identification Number (EIN): Check if Applicable: El Address Change New Israel Fund 94-2607722 01 Name Change Maing Address: NY Registration Number: El Initial Filing 2100 M Street, NW, Suite 619 03-62-00 El Final Filing City / State /Zip: Telephone: El Amended Filing Washin ton DC 20037 202 842-0900 01 Reg ID Pending V\~bsite Email: www.nif.or Thomas nif.or Check your organization's Find your registration category in the ~ 7A Only ~ EPTL Only ~ DUAL (7A & EPTL) ~ EXEMPT registration category: Charities Registry at www.CharitiesNYS.com

See instructions for certification requirements. Improper certification is a violation of law that may be subject to penalties.

We certify under penalties of perjury that we reviewed this report, including all attachments, and to the best of our knowledge and belief they are true, correct and complete in ad rdance with the lows of the State of New York applicable to this report. ))-El President or Authorized Officer: Director of Finance 121123 Sig t e Title Date V.P. Finance, Operations & Chief Financial Officer or Treasurer: Administration Signat Title ate

Check the exemption(s) that apply to your filing. If your organization is claiming an exemption under the category (7A and EPTL only filers) or both categories (DUAL filers) that apply to your registration, complete only parts 1,2, and 3, and submit the certified Char500. No fee, schedules, or additional attachments are required. If you cannot claim an exemption or are a DUAL filer that claims only one exemption, you must file applicable schedules and attachments and pay applicable fees.

El 38.7A filing exemption: Total contributions from NY State including residents, foundations, government agencies, etc. did not exceed $25,000 and the organization did not engage a professional fund raiser (PFR) or fund raising counsel (FRQ to solicit contributions during the fiscal year. Or the organization qualifies for another 7A exemption (see instructions).

3b. EPTL filing exemption: Gross receipts did not exceed $25,000 and the market value of assets did not exceed $25,000 at any time during the fiscal year.

0-..A See the following page for a checklist of ~Yes ~ No 48. Did your organization use a professional fund raiser, fund raising counselor commercial co-venturer for schedules and fund raising activity in NY State? If yes, complete Schedule 4a. attachments to complete your filing. ~ Yes ~ No 4b. Did the organization receive government grants? If yes, complete Schedule 4b.

See the checklist on the 7A filing fee: EPTL filing fee: Total fee: next page to calculate your Make a single check or money order fee(s). Indicate fee(s) you $25.00 $750.00 $775.00 are submitting here: payable to: "Department of Law"

CHAR500 Annual Filing for Charitable Organizations (Updated June 2014) Page 1 Form 990 2017 NEW ISRAEL FUND 94-2607722 Pa e 3 art V Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? if "Yes, " complete Schedule A . 1 X 2 Is the organization required to complete Schedu/e 8, Schedu/e of ContnbutorS? 2 X 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? /f "Yes, " comp/ete Schedu/e C Part / 3 X 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501 (h) election in effect during the tax year'? if "Yes," complete Schedule C, Part If . 4 X 5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? # "Yes, " comp/ete Schedule C Pary m . 5 X 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? /f " Yes," complete Schedule D, Part 1 6 X 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? /f "Yes, " comp/ete Schedu/e D, Part // 7 X 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? /f " Yes, " complete Schedule D, Part Ill 8 X 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV 9 X 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? /f " Yes," complete Schedule D, Part V 10 X 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIll, IX, or X as applicable. a Didtheorganizationreportanamountforland , buildings, and equipment in Part X, line 10?/f "Yes," complete Schedule D, Part Vl b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? /f "Yes, " comp/ete Schedule D, Part Vil 1lb X c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? /f "Yes, " comp/ete Schedu/e D, Part V/// llc X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part )(, \\ne 167 If "Yes.' complete Schedule D, Part IX 1ld X e Did the organization report an amount for other liabilities in Part X, line 25? /f "Yes, " complete Schedule D, Part X 11e X f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization 's liability for uncertain tax positions under FIN 48 (ASC 740)? /f " Yes," complete Schedule D, Part X 1lf X 12a Did the organization obtain separate, independent audited financial statements for the tax yeai? If "Yes," complete Schedule D, Parts XI and XII 128 X b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 12b X 13 Is the organization a school described in section 170(b)(1)¢A)(ii)? /f "Yes, " comp/ete Schedu/e E 13 X 14a Did the organization maintain an office, employees, or agents outside of the United States? 14a X b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV 14b X 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? /f "Yes, " comp/ete Schedu/e F, Parts U and /V 15 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? if "Yes," complete Schedule F, Parts m and /V 16 X 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? /f "Yes, " comp/ete Schedu/e G, Part / 17 X 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIll, lines 1 cand 8a? /f "Yes," comp/ete Schedu/e G, Part U _ 18 X 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIll, line 9a? /f "Yes," com lete Schedule G, Part Ill 19 X Form 990 (2017)

732003 11-28-17 3 11441108 745960 33339 2017.04030 NEW ISRAEL FUND 33339 1

The New Israel Fund provides grants to organizations that make Israel a better, more equal, and more democratic society.

NIF has provided more than $300 million to more than 900 organizations since we were founded. Ranging from large grants to organizations like the Association of Civil Rights in Israel (ACRI), our flagship grantee, to small grants to community organizations working on social change at the local level, our grantmaking procedure is rigorous, transparent, and based on collaborative partnerships with our grantees.

All grantees, whether they receive core grants from NIF or donor-advised funding, are legally recognized and registered nonprofits in Israel. Additionally, every grantee must meet NIF’s Funding Guidelines and undergo regular evaluations for effectiveness and consistency with NIF’s overall strategic priorities.

NIF identifies dozens of groups to receive support from NIF’s core budget, all organizations that are part of NIF’s strategy to make progress on priorities like building a shared society, or strengthening human rights (see NIF issues). Israeli organizations receiving grants from NIF’s core budget are listed below under the heading “Core Grants.”

Funders may also choose to make “Donor Advised Grants,” which they can recommend we use to support specific organizations. This allows NIF to support a wider circle of organizations that meet our criteria and fall within our areas of focus, and helps further to develop and strengthen progressive causes in Israel. These grants are listed below under the heading “Donor Advised Grants.”

For Core Grants, the data below represents the amount authorized for the reporting year. For reasons connected to the schedule of our grant payments, this figure may differ from the amount paid to a grantee in the reporting year. Both amounts are listed in NIF’s financial reports, which you can find here.

2018 Core Grants

Human Rights and Democracy

GRANTEE AMOUNT

ASSAF – Aid Organization for Refugees and Asylum Seekers in Israel) Promotes a fair and humane policy for asylum seekers in Israel, and opposes policies that $50,000 harm asylum seekers.

Association for Civil Rights in Israel (ACRI) Promotes the universality of human rights through precedent-setting litigation, human rights $329,100 education, public outreach, and advocacy.

Breaking the Silence (Shovrim Shtika) Collects soldiers’ testimonies in order to raise public awareness of the consequences of the $54,000 occupation.

B’Tselem: The Israeli Information Center for Human Rights in the Occupied Territories Supports human rights monitoring in the territories and intervenes on behalf of individuals $54,000 whose rights have been violated.

Emek Shaveh Works to defend cultural heritage rights and to protect ancient sites as public assets that $25,000 belong to members of all communities, faiths and peoples, and oppose the use of archaeological sites to dispossess disenfranchised communities.

Gisha – Legal Center for Freedom of Movement $40,000 Advocates for the freedom of movement of Palestinians, especially Gaza residents.

Hasadna: The Public Knowledge Workshop Builds open-source websites and apps to make data collected by public institutions available $30,000 to the public.

Human Rights Defenders Fund (HRDF) Provides legal aid to human rights defenders, including nonviolent protesters against the $35,000 occupation, Bedouin citizens, LGBTQ activists, and Ethiopian-Israelis.

Ir Amim $55,000 Works to render Jerusalem a more equitable and sustainable city for Israeli and Palestinian Zazim – Community Action Mobilizes a base of Israelis to take action through online campaigns on the most pressing $100,000 issues facing Israeli society.

Palestinian-Israeli Society

GRANTEE AMOUNT

Adalah: The Legal Center for Arab Minority Rights in Israel Conducts litigation and advocacy efforts by and for Arab citizens of Israel to ensure the rights $72,000 of this community.

Alrafah Association – Moaad Center Reduces violence within Palestinian society through advocacy to government bodies, by $25,000 raising awareness, and working with community leaders.

Al-Tufula Center – Nazareth Nurseries Institute Works to advocate for and improve early childhood care in Arab society, support Arab $25,000 women, and provide them with opportunities to utilize their full capacities, and combat violence in Arab society in Israel.

Al-Zahraa: Organization for the Advancement of Women Supports educational activities and community programs for women in the city of Sakhnin $25,000 and the surrounding area.

Entimaa Wa Ataa – Association for Social Promotion $25,000 Strengthens and empowers the community in the predominantly Arab city of Tira.

Mossawa Center: The Advocacy Center for Arab Citizens of Israel Promotes the economic, social, cultural, political, and collective rights of the Palestinian Arab $30,000 citizens in Israel.

The National Committee of the Arab Local Authorities in Israel Advocates for Palestinians in Israel in terms of legal status, planning, economic strategies, $40,000 social development, educational vision, self-determination, and culture.

Tishreen: A Culture Reviving Association – Taybeh Promotes grassroots civic activism by and for the region’s Arab citizens and strengthens civil $30,000 society in Taybeh and the Triangle region.

Women Against Violence (WAV) – Nazareth Works to advance the rights of Palestinian-Israeli women, expand their influence on centers $25,000 of power, and eliminate gender-based violence. Alnuhud – Association of Bedouin Women to Promote Education Promotes education among young Bedouin women in the Negev through high school and $25,000 university enrichment programs, financial aid, and activities to enlist community support.

The Arab Center for Alternative Planning (ACAP) Represents the needs and interests of Arab citizens of Israel on issues of planning, land, $75,000 housing, and development.

The Association for the Improvement of Women’s Status, Lakia Supports educational and training programs that advance the status of Bedouin women in $25,000 Lakia and surrounding villages.

Bimkom: Planners for Planning Rights Strengthens democracy and human rights in the field of spatial planning and housing policies $105,000 in Israel and in Area C of the West Bank.

Kayan – Feminist Organization Works to address the root causes of gender-based discrimination, defend and promote the $25,000 rights of Palestinian women in Israel, and ensure their integration in decision-making positions.

Religious Freedom

GRANTEE AMOUNT

Be Free Israel (Israel Hofsheet) Advocates for an Israel that practices cultural and religious pluralism, protects civil rights, $75,000 and upholds the principles of democracy.

Hiddush: For Religious Freedom and Equality Works to create an Israel and a Judaism that are guided by principles of religious freedom $10,000 and equality.

The Masorti Movement $65,000 Works to create a pluralistic, egalitarian, inclusive approach to Jewish life in Israel.

The Secular Forum (through Hofesh – Freedom from Religion) Opposes religious coercion in the state secular school system, in the IDF, and other public $20,000 spaces.

IRAC: Israel Religious Action Center (through Israel Movement for Reform and Progressive Judaism) $110,000 Advances religious diversity and defends freedom of religion in Israeli society, and works to Standing Together (Omdim Beyachad) Organizes Jews and Arabs, locally and nationally throughout Israel, around campaigns for $30,000 peace, equality, and social justice, in order to build power and transform Israeli society.

Tag Meir – Light Tag Forum (through 12 Heshvan) A coalition comprising over 50 organizations from across the religious-secular spectrum, $75,000 which works to combat “price-tag” attacks and hate crimes.

Tebeka – Advocacy for Equality & Justice for Ethiopian Israelis Advances the rights of Ethiopian-Israelis by providing free legal services, facilitating their $20,000 integration within Israeli society, and cultivating a new generation of leaders and legal scholars.

Tmura – The Israeli Antidiscrimination Legal Center Works to change the way the justice system and Israeli society relate to the rights of weak $84,000 and silenced populations by providing legal aid and assistance to these groups.

The Abraham Fund Initiatives Works to close the gaps between Jewish and Arab Israelis via multi-level advocacy, $50,000 practice-based research, and policy development.

Sikkuy: The Association for the Advancement of Civic Equality A shared organization of Jewish and Arab citizens, working to implement full equality on all $50,000 levels between the Palestinian and Jewish citizens of Israel.

Social and Economic Justice

GRANTEE AMOUNT

Achoti (Sister) for Women in Israel Strengthens the voices of women from marginalized communities, including women of $58,000 Mizrahi, Ethiopian, and Palestinian origin.

Association of Ethiopian Jews (AEJ) Provides assistance to Ethiopian immigrants in absorption, education, housing, and the $15,000 preservation of Ethiopian culture and tradition.

The Coalition to Ensure Child Support Payments (through Women’s Spirit: Financial Independence for Women Victims of Violence) $21,000 Defends the rights of single mothers whose former partners are defaulting on their child support payments and advocates for legislative change to protect single-parent families. Forum for Immigrant Families in the North Assists immigrant families by advancing accessibility to public housing, establishing a support $15,000 center, and promoting their rights.

Hamaabara – The Transit Camp: The Jerusalem Campaign for Housing Rights (through Rabbis for Human Rights) $15,000 Serves as a platform to unite and lead public action on housing rights.

The Mizrahi Democratic Rainbow – New Discourse Works to end discrimination against Mizrahi Israelis and other marginalized groups, and $45,000 disseminates information about Mizrahi society.

coming soon . . .

Grant Lists from Previous Years

2017 Core Grants

Human Rights and Democracy

GRANTEE AMOUNT

ASSAF: Aid Organization for Refugees and Asylum Seekers in Israel Promotes the the rights of refugees in their encounters with the state authorities, and provides advocacy and support $50,000 for this community.

Association for Civil Rights in Israel (ACRI) Promotes the universality of human rights $384,550 through precedent-setting litigation, human rights education, public outreach, and advocacy.

B'Tselem: The Israeli Information Center for Human Rights in the Occupied Territories Supports human rights monitoring in the territories, and intervenes on behalf of individuals $50,000 whose rights have been violated.

Breaking the Silence Collects soldiers' testimonies in order to raise public awareness of the $44,330 consequences of the occupation.

Combatants for Peace A bi-national peace activist movement founded by former Israeli and $4,000 Palestinian combatants. Zazim - Community Action Mobilizes a base of Israelis to take action through online $100,000 campaigns on the most pressing issues facing Israeli society.

Palestinian-Israeli Society

GRANTEE AMOUNT

Adalah: The Legal Center for Arab Minority Rights in Israel Conducts litigation and advocacy $80,000 efforts by and for Arab citizens of Israel to ensure the rights of this community.

Alhuquq Center Provides legal aid for the Bedouins of the Negev around issues of housing, $20,000 economic rights, healthcare, and education.

Alrafah Association Reduces violence within Palestinian-Israeli society through advocacy, $25,000 awareness raising, and work with community leaders.

Arous Elbahar for Women in Jaffa Advances the position of Jaffa's women, and provides them with the tools and resources to make a positive difference in their lives - personally, $3,000 economically, and in the community.

Bimkom: Planners for Planning Rights Strengthens democracy and human rights in the field $87,000 of spatial planning and housing policies, in Israel and in Area C of the West Bank.

Dirasat: The Arab Center for Law and Policy Develops alternatives to policy frameworks and $15,000 enhances strategic thinking to promote equality for Arab-Palestinian citizens of Israel.

Entimaa Wa Ataa - Association for Social Promotion Strengthens and empowers the $25,000 community in the predominantly Arab city of Tira.

Intimaa Wa Amal Improves the quality of education in Qalansawa and the Triangle, fights $35,000 violence, and enhances the status of women.

Kayan - Feminist Organization Works to address the root causes of gender-based discrimination, defend and promote the rights of Arab Palestinian women in Israel, and $5,000 ensure their integration in decision-making positions.

Mossawa Center: The Advocacy Center for Arab Citizens of Israel Promotes the economic, $40,000 social, cultural, political, and collective rights of the Palestinian Arab citizens in Israel.

The Arab Center for Alternative Planning Represents the needs and interests of Arab citizens $86,000 of Israel on issues of planning, land, housing, and development.

The National Committee for the Arab Local Authorities in Israel Advocates for Palestinian Arabs in Israel in terms of legal status, planning, economic strategies, social development, $20,000 educational vision, self-determination, and culture. Tishreen: A Culture Reviving Association - Taybeh Promotes grassroots civic activism by and $90,000 for the region’s Arab citizens and strengthens civil society in Taybeh and the Triangle region.

Religious Freedom

GRANTEE AMOUNT

Hiddush: For Religious Freedom and Equality Works to create an Israel and a Judaism that $15,000 are guided by principles of religious freedom and equality.

IRAC: Israel Religious Action Center (through Israel Movement for Reform and Progressive Judaism) Advances religious diversity and defends freedom of religion in Israeli society, and $120,000 works to create a broadly inclusive Israeli democracy based on the principles of social justice and equality.

Israel Hofsheet - Be Free Israel Advocates for an Israel that practices cultural and religious $91,500 pluralism, protects civil rights, and upholds the principles of democracy.

Kolech: Religious Women's Forum An Orthodox Jewish feminist organization that advances gender equality, equal opportunity for women in the public arena, and greater equality for $40,000 women in matters of personal status, and battles all forms of gender violence.

Mavoi Satum Provides legal and emotional support to women who have been refused a $49,000 Jewish divorce (get) and seeks a solution to the problem of divorce refusal.

Ne'emanei Torah Va'Avodah Promotes the values of tolerance, equality and justice in $45,000 Orthodox society, and forges a more open and tolerant discourse in Religious Zionism.

The Masorti Movement Works to create a pluralistic, egalitarian, inclusive approach to $65,000 Jewish life in Israel.

The Secular Forum (through Hofesh - Freedom from Religion) Opposes religionization of the $27,500 state secular school system, and religious coercion in the IDF and other public spaces.

Women of the Wall Fights for the right of women to pray at the Western Wall collectively $10,000 and freely.

Yerushalmit Movement Fosters a shared and diverse atmosphere that allows for individuals from different communities of Jerusalem to rise above sectarianism and create a broader $5,000 joint vision rooted in shared needs.

Shared Society and Combating Racism GRANTEE AMOUNT

AJEEC-NISPED Promotes Jewish-Arab partnership and fosters sustainable development $20,000 among communities in transition.

Citizens for the Environment Led by Arab and Jewish citizens, preserves and protects the $2,500 environment in Israel so as to ensure the health of Israel's citizenry.

Givat Haviva - The Center for Shared Society Works to build an inclusive, socially cohesive society by engaging divided communities in collective action towards the advancement of an $53,500 Israeli democracy based on mutual responsibility, civic equality, and a shared vision of the future.

Jaffa Theatre Showcases theatrical works that highlight Arab-Hebrew culture, politics, and $2,835 society.

Leo Baeck Education Center Serves Haifa's diverse communities, and promotes Arab-Jewish $10,000 shared existence.

Negev Coexistence Forum for Civic Equality Supports cultural, educational, and social activities that promote cooperation between the Jewish and Bedouin populations in the $47,000 Negev.

Neve Shalom / Wahat al-Salam Strengthens a shared society between Palestinian and Jewish $6,350 citizens of Israel through education, engagement, and activism.

Noar Kahalacha Combats ethnic discrimination in ultra-Orthodox educational institutions $25,000 through a hotline, advocacy, and education about rights.

Omdim Beyachad (Standing Together) Organizes Jews and Arabs, locally and nationally throughout Israel, around campaigns for peace, equality, and social justice, in order to build $25,000 power and transform Israeli society.

Sikkuy: The Association for the Advancement of Civic Equality A shared organization of Jewish and Arab citizens, working to implement full equality on all levels between the Arab $35,000 Palestinian and Jewish citizens of Israel.

Tag Meir (through 12 Heshvan: Promoting Tolerance in an Orthodox Context) A coalition, comprised of 48 organizations from across the religious-secular spectrum, which works to $75,000 combat “price tag” attacks and hate crimes.

Tebeka - Advocacy for Equality & Justice for Ethiopian Israelis Safeguards the rights of Ethiopian-Israelis by providing free legal services, advancies their integration within Israeli $20,000 society, and cultivates a new generation of leaders and legal scholars.

The Abraham Fund Initiatives (TAFI) Works to close the gaps between Jewish and Arab $50,000 Israelis via multi-level advocacy, practice-based research, and policy development. The Association for Distributive Justice Promotes the just distribution of resources in Israel $100,000 through monitoring governmental activities, advocacy efforts, and legal petitions.

The Mizrahi Democratic Rainbow - New Discourse Works to end discrimination against Mizrahi Israelis and other marginalized groups, and disseminates information about Mizrahi $45,000 society.

The Social Economic Academy Promotes public debate challenging neoliberal policies, disseminates knowledge about social and economic issues, trains leaders, and increases $37,000 public support for progressive ideas and policies.

Tzeireim Beyerucham Promotes social involvement, higher education, and cultural life for $50,000 young people in Yerucham.

Women's Spirit: Financial Independence for Women Victims of Violence - Coalition to Ensure Child Support Payments Helps women survivors of violence to rebuild their lives $31,500 through employment and financial independence.

2017 Donor Advised Grants

GRANTEE AMOUNT

15 Minutes - Public Transport Consumers Union $52,520

972 - Advancement of Citizen Journalism $109,189

A New Dawn in the Negev $37,500

A New Way $50,000

Achoti (Sister) - for Women in Israel $2,500

Adalah: The Legal Center for Arab Minority Rights in Israel $11,128

Adam Institute for Democracy and Peace $16,750

Adam Teva v'Din: Israel Union for Environmental Defense $1,800

Adva Center $209,750

African Refugees Development Center (ARDC) $5,213

What Are You Looking For?

Israel is a democracy that believes in free speech, but speech has consequences. According to Israeli law, those who incite to racism and violence are prohibited from serving in the Knesset. This principle was enshrined in Israeli law 18 years ago. The law was never applied - until yesterday.

Over the weekend, the Supreme Court published their decision to disqualify the candidacy of Michael Ben Ari, a known Jewish Supremacist, from running for the 21st Knesset. The ruling came in response to our petition against the decision by Israel's Central Election Commission two weeks ago to allow Ben Ari to run for Knesset. Ben Ari has been on our radar for years, referring to himself as the heir of Meir Kahane and using Jewish texts and traditions to incite to racism. This was our third attempt to disqualify him from running for Knesset. This ruling is a major victory for IRAC and our work against racism.

Our victory, unsurprisingly, triggered an avalanche of attacks against Israel’s

Israeli Supreme Court Delivers Detailed Decision in MK Haneen Zoabi’s... https://www.adalah.org/en/content/view/8199

Israeli Supreme Court Delivers Detailed Decision in MK Haneen Zoabi’s Elections Disqualification Case

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22/08/2013

On 21 August 2013, the Supreme Court of Israel published the full decision, including the legal grounds for its ruling on 30 December 2012, to overturn the decision of the Central Elections Committee (CEC) to disqualify Arab MK Haneen Zoabi from participating in the elections to the Knesset.

Supreme Court: “A candidate cannot be disqualified based on “four articles from the Internet” and “Merely participating in the Gaza Flotilla does not amount to expressing support for armed struggle” On 21 August 2013, the Supreme Court of Israel published the full decision ( http://adalah.org/Public/files/Hebrew/Legal_Advocacy/Decisions /Supreme-Court-Decision-Haneen-Zoabi-Disqualification-August-2013.pdf ), including the legal grounds for its ruling on 30 December 2012, to overturn the decision of the Central Elections Committee (CEC) to disqualify Arab MK Haneen Zoabi from participating in the elections to the Knesset. The justices ruled that disqualifying an individual candidate or political party is a drastic measure that should be reserved only for extraordinary cases. Adalah’s General Director, Attorney Hassan Jabareen, and Adalah Attorney Sawsan Zaher represented MK Zoabi before the CEC and the Supreme Court. Regarding the allegations that were made against MK Zoabi, who won a seat in the new 19 th Knesset representing the Arab National Democratic Assembly (NDA) or Balad party, the justices held that the evidence presented before the court was insufficient. Supreme Court President Justice Asher Grunis noted that, “Anyone who demands the revocation of one of the most basic democratic rights cannot suffice with four articles from the Internet which, at best, only provide a glimpse of a person’s beliefs.” The justices also rejected the argument, made by the Likud and other right-wing MKs who filed the disqualification motion against MK Zoabi, that her participation in the Gaza Freedom Flotilla in 2010 constituted an expression of her support of a terror organization's armed struggle against the State of Israel. Arab Supreme Court Justice Salim Joubran stated in his opinion that, “Merely participating in the Gaza Flotilla does not amount to expressing support for armed struggle.” Concerning allegations of links between MK Zoabi and the Hamas leadership, Justice Joubran emphasized that, “There is no evidence to demonstrate that such links went beyond the purely political context…and certainly no evidence was presented to link her to the armed struggle of Hamas.” Adalah commented on the court’s decision as follows: “The ruling reiterates the position of the Attorney General and the Turkel Commission that MK Haneen Zoabi’s participation in the Flotilla was not an offense. The CEC’s decision to disqualify her, in the absence of any solid supporting evidence, in addition to its total disregard for the opinions of the official legal authorities of the State of Israel, constitutes political persecution and is part of an ongoing campaign to delegitimize the political activities of Arab citizens of Israel.” MK Zoabi herself stated that, “After the vicious and inflammatory campaign against me by the Israeli media following my participation in the Flotilla, it is my right and the duty of the press to report on these legal arguments appropriately, just as it covered the lies and propaganda against me.” She added, “Although the court’s decision did not address the events that occurred on the deck of the Mavi Marmara, I repeat and affirm that the sole threat I faced to my life was the threat posed by the [Israeli] soldiers of Unit 13 against the Flotilla’s activists. I view my participation

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Adalah Files Responses to Disqualification Motions - Adalah https://www.adalah.org/en/content/view/8432

Adalah Files Responses to Disqualification Motions

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11/02/2015

Motions to Disqualify Arab MK Haneen Zoabi and the Joint List are Legally Baseless

For more information on the disqualifications and the upcoming elections click here ( http://www.adalah.org/uploads/Elections-QA- Disqualification-Chart-Feb-2015.pdf ) Today, 11 February 2015, Adalah, on behalf of Arab MK Haneen Zoabi and the Joint List (of Arab political parties), filed responses to motions to disqualify them from running in the upcoming Knesset elections to the Central Elections Committee (CEC). The disqua lifications motions claim that MK Zoabi “supports the armed struggle of terrorist organizations”, pursuant to Article 7A of the Basic Law: The Knesset.

The CEC will hold hearings and decide on the motions tomorrow, Thursday 12 February at 10:00 am at its Knesset headquarters.

The disqualification motions against MK Zoabi were submitted by MK Avigdor Lieberman and members of his Yisrael Beiteinu party, and members of the Likud, including MK Yariv Levin. In response to these motions, Adalah General Director Attorney Hassan Jabareen argues that many of the statements attributed to MK Zoabi in the disqualification motions been falsified or abridged. Further, not a single statement indicates that she supports the armed struggle of a group classified as a terrorist organization.

Moreover, according to Israeli Supreme Court precedent, a candidate may not be disqualified from running in the elections on the basis of sporadic remarks. The law requires that it must be shown that the statements in question are repeated and form a central part of the candidate’s ideology, and constitute support for the armed struggle of a group classified as a terrorist organization.

The disqualification motions focused on three statements made by MK Zoabi. The first and main statement was made during a radio interview in which she said that the kidnappers of the three Jewish Israeli teenagers studying in a yeshiva in the occupied West Bank [June 2014] “are not terrorists… even if I don’t agree with them.” In the same interview, MK Zoabi explained that she did not support the kidnappings.

The response emphasized that MK Zoabi has a clear political stance: she supports the popular struggle of the Palestinians in the Occupied Palestinian Territory (OPT) and she is against inflicting harm on any civilians. However, what apparently angered those behind the disqualification motions was the fact that in her statements MK Zoabi gave equal weight to the value of the lives of people on both sides of the conflict.

The second statement appeared in an article by MK Zoabi in which she calls for the “blockade of Israel”. The authors of the disqualification motions claim that her intention in the article was to impose a military blockade on Israel. Adalah appended to its response an expert opinion by a professional linguist, Dr. Salman Masalha, in which he conclusively states that, given the context in which the article was written, MK Zoabi was referring to a political and not a military blockade. Dr. Masalha pointed out that MK Zoabi wrote in the article that, “We must… proclaim a popular resistance.” Her use of the term “popular resistance” [popular struggle] unequivocally indicates that she was referring to a popular, unarmed resistance, as opposed to an armed struggle. The term “popular resistance”, as it appears in the article, cannot be understood by an Arabic reader to mean support for an armed struggle by any side, stated Dr. Masalha.

The third statement is a set of statements made by MK Zoabi against Arab police officers in Israel who represented the state at court hearings to extend the detention of dozens of Arab Palestinian minors who were arrested during mass demonstrations that swept the country this past summer. Adalah argued that MK Zoabi made these statements due to her extreme emotions at what occurred in court, and that they do not represent her style or her way, and that she did not mean to harm anyone.

1 of 2 4/25/2019, 1:39 PM Adalah Files Responses to Disqualification Motions - Adalah https://www.adalah.org/en/content/view/8432

In response to the motion submitted by extreme right-wing activists to disqualify the Joint List, Adalah emphasized that it is frivolous and part of a racist discourse against the Arab Palestinian representatives in the Knesset. The authors of the motion also use unacceptable and racist language throughout the document.

Adalah called on the CEC to reject the disqualification motions against MK Haneen Zoabi and the Joint List and to allow the Palestinian minority to freely exercise its full rights to political participation.

For more information, contact: Salah Mohsen, Adalah Media Director, [email protected] ( mailto:[email protected] ), 052-595-0922 Tom Mehager, Adalah Media Coordinator, [email protected] ( mailto:[email protected] ), 052-436-6355

Related Press Releases:

Q&A: The 2015 Israeli Elections and Arab Parliamentarians ( /en/content/view/8421 )

Elections and political participation among the Arab-Palestinian minority ( /en/tag/index/536 ), Member of Knesset Haneen Zoabi (/en/tag/index/661 ), Arab Members of Knesset ( /en/tag/index/688 ), Elections 2015 ( /en/tag/index/852 )

2 of 2 4/25/2019, 1:39 PM

For first time, Adalah calls on Israeli Supreme Court to revoke Elections... https://www.adalah.org/en/content/view/9700

For first time, Adalah calls on Israeli Supreme Court to revoke Elections Committee's authority to disqualify Knesset candidates

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12/03/2019

Adalah appeals disqualification of Ofer Cassif and Balad-Ra'am from running in election, charges that Elections Committee's authority to approve & reject Knesset candidates is unconstitutional.

First the first time ever, Adalah – The Legal Center for Arab Minority Rights in Israel called on the Israeli Supreme Court this afternoon, Tuesday, 12 March 2019, to revoke the authority of the Israeli Central Elections Committee to vet Knesset candidates.

Adalah is challenging the constitutionality of the authority of the Central Elections Committee, granted by Article 7A of Israel's Basic Law: The Knesset, to rule on the disqualification of candidates and Knesset lists. In its current constellation, the elections committee violates due process and the principle of equality as guaranteed by the Basic Law.

Adalah likewise on Tuesday filed to the Israeli Supreme Court a response ( https://www.adalah.org/uploads/uploads /SC_Cassif%20_120319.pdf ) to the Central Elections Committee's decision to disqualify Dr. Ofer Cassif from the upcoming Israeli national elections. Adalah is also slated to file an appeal ( https://www.adalah.org/uploads/uploads/Balad_12032019.pdf ) later in the day against the disqualification of Balad-Ra'am (National Democratic Assembly – United Arab List).

The committee decided late last Thursday night ( https://www.adalah.org/en/content/view/9697 ) to disqualify both the candidate and the political list from the 9 April elections.

Adalah General Director Attorney Hassan Jabareen added:

"Even if the Supreme Court overturns these unfortunate decisions – which were motivated by racism and aimed at subjugating politics deemed unacceptable by the majority – the damage to Dr. Ofer Cassif and Balad-Ra'am has already been done. The disqualification of Cassif was arbitrary and lacks all supporting evidence, but he now bears the scarlet letter of illegitimacy as a result of being compared to the racist Kahanists. There is no place for an elections committee that, on the one hand, approves the candidacy of a racist who supports the ideas of a recognized terrorist organization, and on the other hand, does not allow a candidate supporting democracy and a state based on equality for all citizens. "

The response to Cassif's disqualification and the appeal against the Central Elections Committee decision were submitted by Attorney Hassan Jabareen, Attorney Sawsan Zaher, and Attorney Fady Khoury.

CLICK HERE to read Adalah's response to Cassif's disqualification [Hebrew] ( https://www.adalah.org/uploads/uploads /SC_Cassif%20_120319.pdf )

CLICK HERE to read Adalah's appeal of the Balad-United Arab List disqualification [Hebrew] ( https://www.adalah.org/uploads/uploads /Balad_12032019.pdf )

(Photo by Rami Haider/Adalah)

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http://www.adamteva.org.il/?CategoryID=910&ArticleID=2227&print=1 אדם טבע ודין

לקראת הבחירות - דורשים לשמור על העצים

הבחירות המקומיות הן הזדמנות מצוינת לדרוש מהמועמדים את מה שאנחנו רוצים לראות בסביבה שלנו אחרי הבחירות .

אם נמאס לכם לראות שכורתים עצים ליד הבית שלכם - תגידו את זה לראש העירייה הבא ! דרשו מהמועמדים לשנות את מדיניות כריתת העצים , כדי שלא תגלו שעומדים לכרות לידיכם עץ רק כאשר המסורים כבר חותכים בגזע

עצים מעניקים לנו צל , מורידים את הטמפרטורות ומנקים את האוויר . לא מגיע להם גם יחס?

שלחו למועמדים בבחירות ממש עכשיו את ההתחייבות הזאת לשמירה על העצים מפני פגיעה. קיבלתם תשובה ? מעולה . שלחו לנו את הודעת ההתחייבות - ואנחנו נכלול אותם ברשימה של המועמדים שהתחייבו לשמור על העצים בכל רחבי הארץ. רשימת המועמדים שהתחייבו לפעול תפורסם על ידינו עד למועד הבחירות.

נוסח ההתחייבות - לשליחה למועמדים: אני ______המתמודד בבחירות המקומיות בישוב / מועצה ______כראש הרשימה ______מתחייב לפעול/ לדרוש מילוי תנאים אלו: 1 . פקיד היערות המקומי לא ידון בבקשה לכריתת או העתקת עץ בלי שהודעה על הגשת הבקשה תתלה על העץ , או בסביבתו . המודעה תפרט את מהות הבקשה ופרטי המבקש , את הסיבה לבקשה , את תאריך תלית המודעה ואת פרטי פקיד היערות אליו ניתן להגיש התנגדויות. 2 . כל עץ לגביו מוגשת בקשה לכריתה או העתקה - יסומן בצורה בולטת שלא תפגע בו , כגון באמצעות סרט סימון. 3 . הציבור יוכל להתנגד לבקשה במשך 15 ימים מהרגע שהוצבה המודעה . לאחר מכן יפרסם פקיד היערות המקומי את החלטתו בכתב . אם ההחלטה היא לתת אישור כריתה או העתקה , היא תפורט במודעה שתיתלה גם כן על העץ או בסביבתו , ובה יובהר כי יש עוד 15 יום להגיש ערר על ההחלטה לפקיד היערות הראשי במשרד החקלאות.

אז מי חתם בינתיים? מור גלבוע - עיר ירוקה - תל אביב רמדאן דבש - ירושלים עירי - ירושלים עילאי הרסגור- הנדין - מרצ - כפר סבא לורה ורטון - מרצ - ירושלים יוסי חביליו - מצילים את ירושלים - ירושלים נאור ירושלמי - נס ציונה הירוקה - נס ציונה ראובן לדיאנסקי - חילונים ירוקים - תל אביב מיטל להבי וגבי לסקי - מרצ - תל אביב

1 of 2 5/13/2019, 1:36 PM Prior to the elections - require to keep the trees Prior to the elections - demand to keep trees (increase)

Local elections are an excellent opportunity to demand from the candidates what we want to see in our post-election environment.

If you are tired of seeing that trees are being cut near your house - tell the next mayor! Asked the candidates to change the logging policy, so you do not you will find going to mine your hands only when the tree has been cut trunk dedicated

Trees give us shade, lower the temperature and clean the air. Do not they deserve a treatment?

The candidates for the elections have just been sent this promise to protect the trees from harm.

Have you received an answer? Excellent. Send us the pledge - and we will include them in the list of candidates who have pledged to preserve the trees all over the country.

The list of candidates who undertook to act will be published by us until the election date.

The text of the commitment - to be sent to candidates:

I ______candidate in local elections in the community / council ______top of the list ______agrees to act / demand fulfillment of these conditions:

1. The local forest officer not to discuss or relocation request removal of a tree without notice of the application will hang on the tree, or the environment. Ad specify the nature of the request and the details of the applicant, the reason for the request, the date and details of the ad hung Forest Officer to file objections to it.

2. All about tree felling is requested or copy - will be marked conspicuously not hurt him, such as by marking film.

3. The public will be able to object to the request for 15 days from the moment the ad is placed. The local forestry official will then publish his written decision. If the decision is to approve cutting or copying, it will be stated in the ad will hang well on the tree or the environment, which should be clarified that there is another 15 days to appeal the decision to the Chief Forest Officer at the Ministry of Agriculture.

So who signed in the meantime?

Mor Gilboa - Green City - Tel Aviv

Ramadan Honey - Jerusalem My City - Jerusalem

Ilai Harsegor - Hendin - Meretz - Kfar Saba

Laura Werton - Meretz - Jerusalem

Yossi Havilio - Saving Jerusalem - Jerusalem

Naor Yerushalmi - Nes Ziona The Green - Ness Ziona

Reuven Ladiansky - Secular Green - Tel Aviv

Meital Lehavi and Gavi Lasky - Meretz - Tel Aviv

K. FOREIGN ACTIVITIES OF DOMESTIC CHARITIES AND FOREIGN CHARITIES by James F. Bloom, Edward D. Luft, and John F. Reilly

1. Introduction

International activities of charitable organizations have become a common topic at tax seminars. There are good reasons for this development. The most prominent cause, perhaps, has been the radical changes that have occurred in Eastern Europe. Governments there are now more receptive to private initiative and are more forthcoming about the assistance needed in their countries. Consequently, United States charities are attempting to respond to these needs through international grant-making.

In rendering international assistance, however, United States charities encounter considerable problems. Language difficulties can be formidable and accounting systems wildly disparate. Furthermore, concepts we take for granted, such as what constitutes a trust, are ill-developed, and in some cases unknown, in countries whose jurisprudence has developed apart from the Anglo-American system. Part of this topic, therefore, is devoted to the foreign activities of domestic charities and the difficulties these charities may encounter.

The other part of the topic concerns foreign charities, an area that has experienced a corresponding increase in interest. In the Soviet Union, for example, an international conference concerning the development of the law of charity in that country was held on October 4-7, 1990. A report of the conference notes that there are similar efforts being made in other nations, such as Japan, India, and Mexico. See "Efforts Underway in U.S.S.R. to Develop Charity Law," The Nonprofit Counsel, Nov. 1990, at 6. Here again, the former satellite nations of Eastern Europe are moving most rapidly but with an attendant degree of uncertainty. To cite one instance, prior to the changes in government in Czechoslovakia in November 1989, the nation's only "charity" was the Red Cross - even churches were severely restricted in dispensing charity. After the change in government, Mrs. Havel, the wife of the President of Czechoslovakia, set up a foundation to aid the handicapped. The foundation, however, was registered under the Czechoslovak Commercial Code. As of mid-1991, Czechoslovakia did not even have a law of bankruptcy, let alone a law of charity. 501(c)(3) status on the basis that its activities exclusively support an organization described in that subparagraph.

In other situations, the two provisions operate in parallel fashion. If a domestic organization transmits its funds to a foreign private organization but retains the requisite control and discretion over the funds in conformity with Example 4 or Example 5 of Rev. Rul 63-252, supra, or Rev. Rul. 66-79, supra, it qualifies for recognition of exemption under IRC 501(c)(3) and contributions to it will be deductible under IRC 170(c)(2). On the other hand, if a domestic organization, otherwise qualified under IRC 501(c)(3), transmits its funds to a private organization not described in IRC 501(c)(3) and fails to exercise, or has too little, discretion and control over the use of such funds to assure their use exclusively for charitable purposes, the domestic organization forfeits its qualification for exempt status because it cannot demonstrate that it is operated exclusively for charitable purposes, and contributions to it are not deductible. A domestic organization formed to support a foreign government is treated adversely under both IRC 501(c)(3) and 170 -- supporting a foreign government is not recognized as a charitable purpose.

2. The Restrictions of IRC 501(c)(3) in Foreign Contexts a. Inurement and Private Benefit

The strictures against inurement and private benefit apply just as fully to foreign activities as they do domestic operations. Furthermore, reliance on local law or custom as to what constitutes a charitable operation will not obviate an inquiry into whether private benefit or inurement is involved. Thus, for example, if local custom provides that the applicant will simply give money to a person who dispenses money as he/she sees fit with no separate account for moneys received from the United States for charitable purposes, exemption would be denied under IRC 501(c)(3) on the grounds of inurement, serving a private interest, and/or failing to serve any charitable purpose. Even if the recipient were to use the funds only for charitable purposes, he/she would still have to account for their use, and the organization applying for recognition of exemption under IRC 501(c)(3) would have to retain discretion and control over the use of the funds for exemption to be recognized. See Rev. Rul. 68-489, supra. Furthermore, records of the charity dispensed must be maintained. See Rev. Rul. 56-304, 1956-2 C.B. 306.

b. Lobbying and Electioneering As with inurement and private benefit, the restriction against lobbying and the prohibition against political activity on behalf of or in opposition to a candidate for elective public office (electioneering) exist in a foreign context as well. For example, Rev. Rul. 73-440, 1973-2 C.B. 177, concludes that the term "legislation" includes foreign as well as domestic laws, for purposes of the IRC 501(c)(3) lobbying restriction. Great care should be taken in applying this principle, however. The regulations under IRC 501(c)(3) carefully limit the definition of legislation to actions by legislatures or by the public through referendum, initiative, constitutional amendment, etc. See Reg. 1.501(c)(3)-1(c)(3)(ii). The regulations under IRC 4911 develop this definition by providing that legislation does not include action by executive, judicial or administrative bodies. See Reg. 56.4911- 2(d). It should be kept in mind, therefore, that it may be improper to characterize various types of resolutions, edicts, etc., of a wide assortment of state bureaucracies as "legislation." This is particularly so in dealing with an authoritarian or theocratic regime where the legislative process as it is known in the United States is unknown in that country.

c. Illegal Activities and Activities Contrary to Public Policy

It is settled that the conduct of illegal activities or activities that are contrary to public policy may jeopardize IRC 501(c)(3) exempt status regardless of the locus of the activity. What is not settled, however, is whether an activity conducted in a foreign country is illegal for IRC 501(c)(3) purposes because it is illegal under the laws of that country. If a case contains this issue, technical advice should be sought from the National Office.

Public policy considerations relating to activities conducted in a foreign country center around the problem of ascertaining whether foreign schools are racially discriminatory. The declared Federal public policy against racially discriminatory schools is so pervasive that foreign schools must furnish the information required by Rev. Proc. 75-50, 1975-2 C.B. 587. However, if a foreign school can demonstrate that the information is impossible to collect because collecting it would be illegal under foreign law or impractical under the circumstances, and can make a prima facie showing that the allegation is true, such as a copy of the law or regulation and an English-language translation thereof, the Service will waive so much of the information required by Rev. Proc. 75-50, as is based upon such statistics. See G.C.M. 37867 (Feb. 27, 1979).

3. Special Rules for Foreign IRC 501(c)(3) Applicants a. IRC 508 and Foreign Applicants