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Inheritance & Probate

Can a testator in Israel leave their estate to a charitable organization?

Yes. Israeli law permits a testator to leave any portion of their estate — up to and including the entire estate — to a registered charitable organization (amuta). Section 4 of the Succession Law 5725-1965 allows bequests to any legal entity, including a nonprofit association registered under the Associations Law 5740-1980. A charitable bequest requires no special form beyond the standard will requirements under Sections 19–24 of the same law. The bequest passes free of Israeli inheritance tax, which was abolished in 1981. The surviving spouse retains statutory household rights under Section 11 that a charitable bequest cannot override.

Under the Succession Law 5725-1965, the right to dispose of an estate by will is broad. An amuta (registered nonprofit) under the Associations Law 5740-1980 has full legal capacity to receive property and is treated identically to any other legal beneficiary for succession purposes. A testator may specify an exact sum, a percentage of the estate, a particular asset such as a bank account or apartment, or the entire residue. Where no specific asset is named, the executor or estate administrator allocates the bequest from estate assets after debts are settled. Israeli courts have consistently upheld charitable bequests and have not permitted challenges based solely on the fact that natural family heirs were passed over in favor of a charity.

For foreign nationals leaving Israeli assets to a charity, several practical points matter. The charity must be a recognized legal entity capable of holding property in Israel — a foreign foundation may need to register locally or hold the gift through an Israeli subsidiary. A testator's surviving spouse retains the right to household effects and the use of the shared apartment under Section 11 regardless of any charitable bequest; drafting must account for this entitlement. If the estate includes Israeli real property, the Land Registry (*Tabu*) transfer to the charity must be completed following probate. An attorney experienced in both Israeli estate planning and nonprofit law should draft the will to ensure the bequest is properly structured.

⚖ In Practice
  • Governing law: Sections 2, 4, and 19–24, Succession Law 5725-1965; Associations Law 5740-1980
  • Competent authority: Registrar of Inheritance Affairs (Rasham HaYerushoth); Land Registry (Tabu) for real property transfers
  • Probate order fee: approximately NIS 1,000–1,500 at the Registrar (2026)
  • Surviving spouse constraint: household effects and the right of use of the shared apartment under Section 11 cannot be eliminated by a charitable bequest
  • Timeline: probate and Land Registry transfer to an amuta typically takes 6–18 months from date of death

From the full guide: Estate Planning in Israel for Foreign Nationals: Wills, Trusts, and the Enduring Power of Attorney

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Get a Free Consultation with Adv. Eli ShimonyPrepared under the direction of Adv. Eli Shimony, Eli Shimony Law Office · Editorial policy

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