Taxation of Non-Profit Institutions

This book is based on Dr. Avi Weinroth’ s MA thesis written at Bar Ilan University under the supervision of Prof. Aharon Namdar. It is relevant for associations, provident funds, sick funds, sports organizations, cultural organizations, religious institutions, employee unions, charity funds, and municipal authorities.
The book discusses the exemption from income tax and VAT received by public institutions and non-profit institutions. This includes practical issues such as NPOs as consumers, as importers, as lenders, as sellers or lessors of real estate, as buyers or tenants of real estate, including expropriation, NPO activities in Judea and Samaria, and tax planning by NPOs. The book combines the practical and theoretical and has been quoted extensively in judicial rulings by all instances. It has been widely distributed.
Published by Hoshen Lemishpat Ltd.