Israeli Legislation.com
LawCivil LawCorporate & Business

Associations Law, 5740-1980

חוק העמותות, תש"ם-1980

Published: 1980-08-12Consolidated Hebrew text as of 2026-03-12 · Last amended 2024-09-15✓ Amendment status checked against the Knesset legislation record on 2026-09-29
Premium
Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More

This English text was translated from the official Hebrew using a range of translation tools, and it undergoes ongoing checks and updates. It is not a certified translation.

Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.

The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.

This translation is provided for informational purposes only and does not constitute legal advice. For use in legal proceedings, request a certified Expert Legal Opinion.

Section A: The General Meeting

Times for Convening the Meeting§
20.
(a)A regular general meeting of the members of the association shall be held at the times fixed in its articles and not less than once a year.
(b)The executive committee may at any time convene an extraordinary general meeting, and it is required to do so upon a written demand by the audit committee, the auditing body or one-tenth of all the members of the association.
(b1)If the executive committee has not convened the general meeting that was lawfully demanded, within 21 days from the day the demand was submitted pursuant to subsection (b), the demandants may convene it themselves, provided that the meeting is held within three months from the day the demand was submitted as aforesaid; the meeting shall be convened, as far as possible, in the same manner in which meetings are convened by the executive committee.
(b2)Where the meeting was convened as provided in subsection (b1), the association shall cover the reasonable expenses incurred by the demandants and shall charge with the expenses the members of the executive committee who are responsible for the failure to convene it; the association may also deduct the expenses from moneys due or that will become due from it to the members of the executive committee as aforesaid.
(c)If a general meeting was not convened in accordance with the provisions of this section, the Registrar may convene it or appoint a person to convene it.
Voting§
21.

At a general meeting each member shall have one vote and voting shall be personal, all subject to any provision to the contrary in the articles on these matters.

Majority§
22.
(a)Decisions of the general meeting shall be adopted by a simple majority of votes of those voting, unless this Law or the articles provide otherwise in respect thereof.
(b)An association may prescribe in its articles that decisions signed by all the members of the association shall be deemed in all respects as decisions adopted at a general meeting, except for decisions pursuant to sections 11, 36 and 43(a).
Minutes§
23.

Minutes shall be kept at every general meeting; the minutes shall be signed by the chairperson of the meeting, and once signed by that person shall constitute prima facie evidence of their content and of the validity of the convening of the meeting, its conduct and the adoption of its decisions.

Representatives' Meeting§
24.
(a)An association whose number of members exceeds 200 may prescribe in its articles that its general meetings shall take the form of a convening of representatives elected by all the members; the method and manner of electing the representatives shall be in accordance with the provisions of the articles.
(b)For the purposes of this Law, a convening of representatives shall have the same status as a general meeting, and the Registrar's power under section 20(c) shall also apply to the conduct of the said elections, with the necessary modifications.

Need to cite this law in a foreign court?

Eli Shimony Israeli Attorneys-at-Law provides certified Expert Legal Opinions on Israeli law within 24–48 hours, accepted by courts worldwide.

Contact Us →

Section B: The Executive Committee

Powers§
25.

The executive committee shall manage the affairs of the association and shall have every power that has not been vested by this Law or by the articles exclusively in the general meeting or in another organ of the association.

Election of the Executive Committee§
26.
(a)The executive committee shall be elected at a regular general meeting, unless a different provision has been prescribed in the articles in respect thereof, including a provision by virtue of which –
(1)the members of the executive committee, all or some of them, shall be appointed by another person or body;
(2)a person holding a position defined in the articles shall be a member of the executive committee for as long as he serves in that defined position;

until the election of the first executive committee, the founders shall serve as the executive committee.

(b)Whenever the association has no executive committee elected pursuant to subsection (a), the Registrar may appoint a member or members of the association to serve as the executive committee.
(c)A member of the executive committee whose term of office has ended and for whom no replacement has been elected in the manner referred to in subsection (a) shall continue to serve as a member of the executive committee and shall have all the powers vested in a member of the executive committee; the provisions of this subsection shall not apply to a member of the executive committee who has resigned from his position or to a member of the executive committee who has been removed from his position.
Remuneration of Members of the Executive Committee§
26a.

The general meeting may resolve to pay remuneration to members of the executive committee; if it resolved that remuneration is to be paid, it shall determine the amount of the remuneration, subject to the provisions pursuant to section 34a.

Duty of a Member of the Executive Committee§
27.

Members of the executive committee shall act for the benefit of the association within the framework of its purposes and in accordance with the articles and the decisions of the general meeting.

Removal from Office of the Executive Committee or a Member Thereof§
28.

The general meeting may at any time remove the executive committee or a member of the executive committee from office; if the general meeting has removed the executive committee from office, the dismissal shall not take effect unless the general meeting has elected a new executive committee.

Register of Members of the Executive Committee§
29.

An association must maintain a register of members of the executive committee and record therein the name of each of them, his address, his identity number, the date of commencement of his tenure and the date of its expiry.

Need to cite this law in a foreign court?

Eli Shimony Israeli Attorneys-at-Law provides certified Expert Legal Opinions on Israeli law within 24–48 hours, accepted by courts worldwide.

Contact Us →

Section C: Audit Committee, Auditor and Internal Auditor

Audit Committee§
30.
(a)The following are the functions of the audit committee or the auditing body:
(1)to examine the regularity of the operations of the association and its organs, including the conformity of the association's operations to its purposes;
(2)to examine the attainment of the association's objectives efficiently and economically;
(3)to follow up on the implementation of decisions of the general meeting and the executive committee;
(4)to identify deficiencies in the management of the association, inter alia through consultation with the internal auditor of the association or its auditor, to the extent that they have been appointed, and to propose to the executive committee ways of rectifying them; if the audit committee has found a deficiency as aforesaid that is a material deficiency, it shall hold at least one meeting on the deficiency in question without the presence of office holders in the association, and, as far as possible, in the presence of the internal auditor or its auditor, as the case may be; notwithstanding the foregoing, the committee shall afford the audited party an opportunity to present its position before it, and an office holder may also be present at such a meeting for the purpose of presenting a position on a matter within his areas of responsibility, if the committee has so requested; for this purpose, "office holder" – a member of the executive committee of the association, the director general of the association, the deputy director general, the assistant director general, every manager directly subordinate to the director general and every person performing such a function in the association even if his title is different;
(5)to examine the financial affairs of the association, its books of accounts and the salary payments therein, including the allocation of the association's funds to the advancement of its purposes;
(6)to examine any other matter connected to the activities of the association;
(6a)to review the internal audit system of the association and the functioning of the internal auditor, and whether the resources and tools necessary for the performance of his duties are at his disposal, as well as to review the work plan of the internal auditor before its submission for approval by the executive committee and to propose amendments thereto, all with due regard, inter alia, to the special needs and size of the association;
(6b)to review the scope of the work of the auditor and his remuneration, and to bring its recommendations before the person who determines his remuneration pursuant to section 31e;
(6c)to establish arrangements regarding the manner of handling complaints by employees of the association in connection with deficiencies in the management of its affairs and regarding the protection to be afforded to employees who complained as aforesaid;
(7)to bring before the executive committee and the general meeting its conclusions in the light of an examination as referred to in this section.
(b)A person who is not permitted to be a member of the audit committee or the auditing body (in this section – the committee) shall not be present at committee meetings during deliberation and during the adoption of decisions, unless the chairperson of the committee has determined that his presence is required for the presentation of a particular matter; however –
(1)an employee of the association may be present at committee meetings during deliberation, if the committee so requested, provided that the decision is adopted without his presence;
(2)without derogating from the provisions of paragraph (1), if the association has a legal adviser or a secretary, they may be present during deliberation and during the adoption of decisions, if the committee so requested.
(c)The internal auditor of the association shall receive notices of the holding of committee meetings and shall be entitled to participate therein, and may also request the chairperson of the committee to convene the committee for deliberation on a matter that he has specified in his request, and the chairperson of the committee shall convene it within a reasonable time from the date of the request, if he sees reason to do so.
(d)Notice of the holding of a committee meeting at which a matter relating to the audit of the financial statements of the association arises shall be delivered to the auditor of the association, who shall be entitled to participate in that meeting.
Appointment of an Internal Auditor§
30a.
(a)The executive committee of an association whose turnover exceeds ten million new shekels, or a higher amount prescribed by the Minister of Justice with the approval of the Constitution, Law and Justice Committee of the Knesset, shall appoint, with the consent of the audit committee, an internal auditor, and the provisions of sections 146(b) to 148 and 150 to 153 of the Companies Law, 5759-1999, shall apply in this regard, with the necessary modifications; if the executive committee and the audit committee have not reached agreement on the appointment of the internal auditor, the general meeting shall decide.
(b)The internal auditor shall submit to the executive committee for approval a proposal for an annual or periodic work plan, after the audit committee has reviewed it as provided in section 30(6a), and the executive committee shall approve it, with such amendments as seem proper to it.
Establishment§
31.

The audit committee or the auditing body shall be elected at the regular general meeting.

Appointment of an Auditor§
31a.

The following provisions shall apply to an association required to appoint an auditor pursuant to section 19(c):

(1)an auditor shall be elected at an annual general meeting and shall serve in his position until the following annual general meeting;
(2)the executive committee may, at any time prior to the first annual general meeting, appoint the first auditor of the association, who shall serve in his position until the first annual general meeting; if the executive committee has not appointed an auditor as aforesaid, the association may at the first general meeting appoint the first auditor;
(3)at the first general meeting the association may approve the appointment of the auditor appointed by the executive committee or appoint in his place an auditor proposed by one of the members of the association, provided that notice of the proposal to appoint a different auditor in his place was sent to the members of the association and to the auditor at least seven days before the day of the meeting.
Appointment of an Auditor by the Registrar§
31b.

If an auditor has not been appointed at an annual general meeting for an association required to appoint an auditor pursuant to section 19(c), the Registrar may, upon the application of one of the members of the association, appoint an auditor for it for that year and determine the remuneration that it shall pay him for his services.

Procedure for the Appointment of an Auditor§
31c.
(a)No person shall be appointed as an auditor, as referred to in section 31a(2), unless a member of the association has notified the association prior to the annual general meeting of his intention to propose that person for the position of auditor.
(b)The notice pursuant to subsection (a) shall be given no later than the time prescribed in the articles of the association for summoning the members to the general meeting.
(c)The association shall send a copy of the notice it received pursuant to subsection (a) to the members of the association and to the auditor who is about to complete his term of office, at least seven days before the date of convening of the general meeting.
(d)The provisions of this section shall not apply to the re-appointment of an auditor who is about to complete his term of office.
Vacancy in the Position of Auditor§
31d.

If the position of an auditor has become vacant, the executive committee may appoint another person in his place, who shall serve until the convening of the next general meeting, and the remaining auditors may continue to act as auditors of the association.

Remuneration of Auditor§
31e.

The association shall determine at the general meeting the remuneration of the auditor; however, the remuneration of an auditor appointed before the first annual general meeting or appointed pursuant to sections 31a(2), 31d or 37(b) may be determined by the committee.

Need to cite this law in a foreign court?

Eli Shimony Israeli Attorneys-at-Law provides certified Expert Legal Opinions on Israeli law within 24–48 hours, accepted by courts worldwide.

Contact Us →

Section D: Restrictions on Office and Conditions of Employment

Separation of Offices§
32.

No person shall serve simultaneously as a member of the committee and as a member of the audit committee or the auditing body.

Disqualification from Office§
33.
(a)The following persons shall not serve as a member of the committee or as a member of the audit committee —
(1)a person who is not a member of the association;
(2)a person who provides services to the association for remuneration otherwise than as a member of the committee or as a member of the audit committee, as the case may be;
(3)a minor or a person declared legally incompetent or a bankrupt;
(4)a person convicted by a final judgment of an offence under sections 290 to 297 and 414 to 438 of the Penal Law, 5737-1977, or of another offence which, in the opinion of the Registrar, by reason of its nature, gravity or circumstances, renders the person unfit to serve as a member of the committee or as a member of the audit committee;
(5)a corporation; however, a representative of a corporation that is a member of the association may serve as a member of the committee, even if the representative is not personally a member of the association.
(b)A person who provides services to the association for remuneration otherwise than as the auditing body shall not serve as the auditing body.
Validity of Acts§
34.

An act of a member of the committee, a member of the audit committee or a member of the auditing body shall not be invalidated by reason of a defect in the election or appointment of that member.

Remuneration of Committee Members and Audit Committee Members§
34a.

The Minister of Justice, with the approval of the Constitution, Law and Justice Committee of the Knesset, shall prescribe provisions regarding remuneration or fees to be paid to members of a committee or members of an audit committee in an association, and regarding their conditions of employment, including restrictions on remuneration, fees and conditions of employment as aforesaid; the Minister of Justice may, with the approval of the Constitution, Law and Justice Committee of the Knesset, prescribe provisions as aforesaid regarding the general manager of the association and those directly subordinate to him; provisions under this section may be prescribed for categories of associations.

Expenses for the Administration of an Association§
34b.

The Minister of Justice, with the approval of the Constitution, Law and Justice Committee of the Knesset, may prescribe a maximum rate of expenditure that an association is permitted to incur for its administration, including for remuneration and fees, in relation to its turnover or to the funds it has expended for the advancement of its purposes; provisions as aforesaid may be prescribed for categories of associations; in this section, "turnover" — the total annual receipts of an association from every source and type, received on average in the three financial years that have elapsed, and if three financial years have not yet elapsed since the establishment of the association — the total receipts as aforesaid received on average in the financial years that have elapsed since its establishment.

Need to cite this law in a foreign court?

Eli Shimony Israeli Attorneys-at-Law provides certified Expert Legal Opinions on Israeli law within 24–48 hours, accepted by courts worldwide.

Contact Us →
← 123456 →

Page 2 of 6

Read the entire law on one page — continuous text, no page breaks, plus PDF downloads.