Request for confirmation of submitting documents - a new association/association that had not maintained continuous activity for two years

 

​Nature of the Service

A request made by a new association/ association that had not maintained continuous activity for two years, for obtaining a Certificate of Submitting Documents for the year 2018.

“New Association” - an association existing less than two years after registration thereof.”



Applicable Provisions of the Law


 

Required Documents and Guidelines

In compliance with the Associations Regulations (Forms), 5769 - 2009, as of 25.12.2009 all reports to the Registrar of Associations must be submitted using online forms (except for the Financial Statement and verbal report which maybe submitted in a different format). After filling-in the forms - print and sign them before submitting them to the Registrar. The provision regarding the obligation to submit the forms online does not apply to Public Benefit Companies.
 
Associations that have not completed two years since launching their activities or who are submitting an application for adequate management for the first time, are not eligible to receive a confirmation of adequate management. Such Associations may receive confirmation that their documents have been submitted (a confirmation that may be submitted also to the Tax Authority as part of the application to receive a certificate of
confirmation in accordance with Section 46 of the Income Tax Ordinance).
 

Requirement for receiving confirmation that documents have been submitted:

  • Updated Minutes of Meeting of the General Meeting regarding the appointment of aמ Association Committee, an Audit Committee and a Certified Public Accountant.
Regarding the appointment of a CPA, to the extent this is a legal obligation or if such an appointment had been made.
The Minutes of Meeting should be signed in the original by two Committee members, with their names stated.
Attach an online report form to the Minutes of Meeting pertaining to the General Meeting resolutions.
According to the Administration of Associations Guide available on the Israeli Corporations Authority website the majority of Association Committee members and Audit Committee members will not be related family members. Additionally, family relations between members of the Audit Committee if forbidden.

  • Approval for opening a bank account for the Association -
The Minutes of Meeting of the General Meeting for approving opening a bank account for the Association signed in the original by two members of the Association Committee, or a bank confirmation that an account has been open for the Association, or a notice regarding the opening of  a bank account for the Association signed in the original by two members of the Association Committee.

  • Financial statements for the year 2016 -
Financial statements signed with the original signatures of two of the council members noting their names. For an association requiring the appointment of an accountant (the turnover of which exceeds NIS 1,200,000), or in the event where an accountant had drawn the statements even where the association's turnover had been lower, the financial statements shall be drawn pursuant to manifesto 69 and standard 5.
The list of contributions the annual sum of which from a single contributor exceeds NIS 20,000 specifying the names of the contributors for the year 2016.
Should the association specify contributors as aforementioned as part of the literal report, it is not required to submit an additional list.
 
  • Report on contributions made by a foreign country entity
An association whose financial turnover exceeds NIS 300,000 shall be required to note in its financial statements whether or not it had received contributions from a foreign country entity the accumulating value of which exceeds NIS 20,000. Should the association note the aforesaid on the appropriate place on the literal report, such may be deemed as complying with the duty.
It should be noted that in the event where an association had received contributions as aforementioned, it shall be required to note in its financial statements regarding each contribution made by a foreign country entity, the following information: The identity of the contributor, the contribution’s sum, the contribution's objective or designation, the terms for the contribution, should there be any, including undertakings the association had taken upon itself in respect of the contribution (orally on in writing, directly or indirectly).
Additionally, in the event where an association had received such contributions, it shall be required to submit quarterly statements. An online reporting form may be found on the website.

  • ​Literal report for the year 2016 -
The literal report shall be signed with the original signatures of two of the council members noting their names. The association shall be required to submit the literal report even in the event where it had no financial activity during these years, and refer to the non-financial activity it had carried out.
Please note, the literal report is to include the information concerning all of the office holders at the association, including all of the council members, authorized signatories, all of the members of the audit committee or auditing entity, the accountant auditing the statements and the inside auditor should such have been appointed for the association.
Further note, the literal report form is an optional form; however it is recommended to fill the version posted on the website. 

  • Protocol of the general meeting approving the financial statements and literal reports for the year 2016 -
The protocol is required be signed by two of the council members with their original signatures and noting their names. 
It is required to attach to the protocol an on-line reporting form concerning the general meeting’s resolutions. 

  • ​Recommendations of the audit committee/auditing entity for the year 2016-
The literal report shall be signed with the original signatures of two of the council members noting their names. The association is required to submit a literal report even in the event where it had no financial activity during these years, and address the non-financial activities it had carried out. Please note, the literal report is to include the information concerning all of the office holders at the association, including all of the council members, official signatories, all of the members of the audit committee or auditing entity, the accountant auditing the statements and the inside auditor should such have been appointed for the association.

  • List of the five persons on the payroll for the year 2016
Pursuant to that specified in form 9 under the Amutot Regulations (Forms), 5769 - 2009, it is required to state the sum of payment to each of the five persons on the payroll receiving the highest wages in the association for the financial statements year. The form is to be submitted in accordance to that specified in section 36(b) under the Amutot Law, 5740-1980. An online form may be found on the website.

  • ​Inside auditor
An association the financial turnover of which for the year 2016 had exceeded NIS 10 million, is required to submit the protocol of the council committee/general meeting appointing an inside auditor, in the event where no such protocol had been submitted in the past.

  • ​Notification on filling a claim
In the event where claims had been filed against the association or against one of the council members by virtue of his capacity as a council member. It is required to submit a form per the provision of regulation 9 under the Amutot Regulations (Forms), 5769 - 2009.
Should there be no such claims, it is required to provide a statement in respect of this fact signed by two of the council members.  

  • Up-to-date protocol of the general meeting or council meeting confirming the appointment at least two authorized signatories
The protocol shall be signed with the original signatures of two of the council members noting their names. 
In the event where the appointment had been made by the association’s council, it is required to attach a form reporting of the association’s council resolution on appointing authorized signatories. In the event where the appointment had been made by the general meeting, it is required to attach to the protocol a form reporting of the general meeting’s resolutions. 
Per the directives on the conduct of an association published on the Corporations Authority’s website, the authorized signatories may not be among the audit committee members.
Furthermore, it is prohibited to appoint authorized signatories who are immediate family members of council members and members of the audit committee. 

  • A declaration on behalf of the Association signed by two Committee Members that the Association has not been established pursuant to the following:
1. Striking-off another Association
2. Not receiving confirmation of adequate management from the Registrar for another association.
3. Irregularities in another Association.
 
  •  Payment of Fee - 
Commencing one year following the year of registration, it is required to ensure payment of the annual fees, and alternatively provide an affidavit on exemption from such.

In the event where payment/submission of the affidavit on exemption from such is made around the time of applying to the Registrar, it is required to submit receipts/ confirmation of so.

Upon submitting the documents as specified above, the association shall be required to explicitly indicate the date of commencement of its activities (month and year)

  • ​It is required to state the date of commencement of the association’s activities - month and year. It is required to submit a statement regarding the exact date on which the association had commenced its activities (both financial activity as well as non-financial activity). The statement shall be required to be signed by two council members and noting their names.
In the event where the association had been granted confirmation of submitting documents for a certain year, and during that year the association had completed two years of activity, and it wishes to replace the Certificate of Submitting Documents with a Certificate of Orderly Management, the association shall be required to add to the documents it had submitted for granting confirmation of submitting document, a trial balance in respect of the period following the last financial statements it had submitted through the month on which it had completed two years of activity.
For example - an association that had commenced activity between January and June 2015 and had obtained confirmation of submitting documents for the year 2017, had completed two years of activity, and wishes to replace the confirmation of submitting document with a Certificate of Orderly Management for the year 2017, shall submit a trial balance for the year 2016. After June 2017 the association shall be required to submit statements for the year 2016. 



Forms


 

Service Fees

Free of charge.
To remove any doubt, the Association must fulfil payment of all annual fees for 2016 and previous years, if failed to pay them. To the extent that the Association is exempt from paying annual fees, it should be supported by an affidavit to that effect submitted to the Postal Bank.
 
For payment of the annual fee



Options for receiving service

  •  Postal delivery
Israeli Corporations Authority – Registrar of Associations, 39 Yirmiyahu St., Jerusalem 9446722, P.O. Box 34071, Jerusalem 9134001
  •  Reception hours
39 Yirmiyahu St., Jerusalem - Migdalei Habira, Building 1, 10th floor.
Days: Sunday, Monday, Wednesday, Thursday; Hours 8:30 a.m. – 12:30 p.m.
Tuesday - document submission only, in the box (located on the ground floor of the building).
 

Handling Time

Up to 45 workign days, to teh extent that all the documents have been submitted adequatly.
 

Remarks

  • Confirmation of adequate management will be issued for an association that fulfils the aforesaid requisites, only at the end of two years of continuous activity.
  •  FAQ -  Click Here