Despite heading into the final quarter of 2025, we have just received partial data from the CRA for 2024. This is because many charities have still failed to file their 2024 tax returns. Nonetheless, we have begun to analyze the data and despite Israel’s ongoing genocide in Palestine, funds continue to flow freely to Israel-in support of its occupation, apartheid, and genocide.
In total, we identified more than $145 million moving from Canadian charities to Israel in 2024, as reported in Schedule 2. This includes $137,329,321 reported on Schedule 2 as sent to Israel. It also includes $7,819,050 that went to pro-Israel US organizations or failed to officially mark the country code but noted it was going to Israel. For instance, Fellowship of Israel Related Ministries (FIRM) Canada, sent over $6 million to FIRM in the US. FIRM operates in Israel as an evangelical Christian organization, and has explicitly stated they provided support for the Israeli military since October 2023.
In this initial analysis, we present findings of the 1) top donors to Israel, 2) key recipients in Israel, and 3) differences between 2023 and 2024 reporting. All of this comes with the caveat that the dataset we are working with is a partial one, as noted above. If and when additional information is available, we will update our analysis.
A few additional pre-emptive comments:
- The Jewish Heritage Foundation has changed its name to the Moral Arc Foundation. Further details on this ‘burner’ charity are provided in the discussion section.
- This does necessarily include funding for scholarships in Israel (which are generally included on Line 4910. This also does not include donations to qualified donnees or registered charities in Canada, who then send the money to Israeli institutions. For example, these figures do not include funds donated to Canadian charities associated with Israeli universities. These funds indirectly make their way to Israel. However, they are not reported on Schedule 2 as they are instead included on the T1236. For more information, see our recent report Tax Breaks for Genocide: How Canadian charities are funding Israeli universities. There are additional ways to send money to Israel without having to report it on the Schedule 2, for instance, see the comments regarding the Jewish Community Foundation of Montreal.
- Two major donors have not filed their 2024 tax returns: Mizrachi and United Israel Appeal. In 2023, these two donors sent nearly $52 million to Israel.
Table of Contents
Table 1. Top donors to Israel in 2024
Table 2. Key recipients in Israel in 2024
Table 3. Notable differences between 2023 and 2024 reporting
Canadian Friends of Sheba Medical Center
International Fellowship of Christians and Jews Canada
Analysis
Table 1. Top donors to Israel in 2024 (so far)
| Business Number | Donor Organization | Total $ CAD |
|---|---|---|
| 118974294RR0001 | Moral Arc Foundation | $49,628,944 |
| 106863061RR0001 | Magen David Adom Canadien Pour Israel | $17,522,275 |
| 890940448RR0001 | Canadian Friends Of Sheba Medical Center | $9,684,320 |
| 827292921RR0001 | Leket Canada | $9,107,157 |
| 869411587RR0001 | International Fellowship Of Christians And Jews Of Canada | $7,496,700 |
| 135506483RR0001 | Hadassah-Wizo Organization Of Canada | $5,086,521 |
| 810956565RR0001 | Ne`eman Foundation Canada | $4,667,262 |
| 818335390RR0001 | Canada Charity Partners | $3,531,228 |
| 106863038RR0001 | Canadian Lutheran World Relief | $3,321,058 |
| 898194170RR0001 | Masterpiece Charitable Foundation | $2,208,577 |
| 135773943RR0001 | Canadian Friends Of Shalva Israel Association | $2,025,000 |
| 898938105RR0001 | Jewish Heritage Foundation International | $2,022,994 |
| 119040558RR0001 | Mifal Klita | $1,815,856 |
| 893452920RR0001 | Canadian Bridges For Peace Association Inc. | $1,566,029 |
| 887099992RR0001 | Shalom Hartman Institute Of Canada | $1,177,225 |
| 118832773RR0001 | Canadian Friends Of Yeshivat Wiznitz Of Bnei Braq | $1,129,839 |
| 118831106RR0001 | Canadian Foodgrains Bank Association Inc | $1,118,205 |
| 890666761RR0001 | Friends Of Simon Wiesenthal Center For Holocaust Studies | $1,005,082 |
| 107304446RR0001 | Emunah Canada | $995,507 |
| 807556071RR0001 | Oorah Charitable Organization | $832,359 |
| 834998965RR0001 | Heseg Foundation | $776,801 |
| 100764638RR0001 | Canadian Friends Of Boys Town Jerusalem | $765,000 |
| 137508370RR0001 | Canadian Foundation For The Education And Welfare Of Jews Of the C I S | $678,990 |
| 118974179RR0001 | Jewish Community Foundation Of Montreal | $676,430 |
| 889780482RR0001 | The Canadian Friends Of Mercaz Hatorah | $665,000 |
| 875212912RR0001 | B`Yachad Canada | $559,368 |
| 869009027RR0001 | Reb Mayer Baal Hanes – Chibas Jerusalem | $545,083 |
| 850647637RR0001 | Ezer Mizion | $500,087 |
| 118832500RR0001 | Canadian Friends Of The World Union For Progressive Judaism Amis Can De Lunion Mond Judai | $481,750 |
| 859919987RR0001 | Fondation Des Enfants De Tsfat | $395,000 |
| 792977100RR0001 | The 200 Foundation | $392,000 |
| 811512680RR0001 | Canadian Society For The Protection Of Nature In Israel | $380,000 |
| 130675135RR0001 | Israel Museums And Arts Canada | $364,677 |
| 118832740RR0001 | Canadian Friends Of Yeshivath Beth Abraham Jerusalem | $362,790 |
| 835431438RR0001 | Shiloh Israel Children`S Fund: Association Of Canada | $305,000 |
| 119014066RR0001 | Les Amis Canadiens De La Communaute Des Gardiens Des Murs De Jerusalem | $300,800 |
| 119092369RR0001 | Peylim Of Canada | $279,050 |
| 898715305RR0001 | Jewish Educational Services | $254,000 |
| 816519243RR0001 | Idf Widows And Orphans Canada | $250,000 |
| 106837347RR0001 | Canada Israel Cultural Foundation | $216,300 |
| 769006933RR0001 | Foundation For Public Policy Development (Fppd) | $213,850 |
| 845641299 RR 0001 | Israel Magen Fund of Canada | $176,852 |
| 834646341RR0001 | International Christian Mission Services | $171,825 |
| 118832625RR0001 | Canadian Friends Of Yad Lachim Organization | $148,000 |
| 118807114RR0001 | Chosen People Ministries (Canada) | $133,264 |
| 890308646RR0001 | Canadian Friends Of Sha`Alvim Educational Centre | $129,232 |
| 886516327RR0001 | Hope Outreach Of Canada Inc | $124,092 |
| 847439304RR0001 | Shawna Goodman & Todd Sone Family Foundation | $117,853 |
| 118829647RR0001 | Canadian Bible Society | $115,804 |
| 107771065RR0001 | Adventive Cross Cultural Initiatives | $110,459 |
| 815441563RR0001 | Ezra For Israel | $107,023 |
| 809207038RR0002 | Kfar Yeladim David (Canada) | $75,392 |
| 896008984RR0001 | Calvary Christian Church | $73,000 |
| 100764646RR0001 | Canadian Friends Of Massuah | $67,221 |
| 118831601RR0001 | Canadian Friends Mesifta Tifereth Israel | $62,045 |
| 869443754RR0001 | Southwest Calgary Pavilion Of Hope Church | $59,762 |
| 118939164RR0001 | Glad Tidings Missionary Society | $57,229 |
| 732731294RR0001 | Project Rozana Canada | $56,960 |
| 891534646RR0001 | Zion Messianic Fellowship | $43,725 |
| 859174955RR0001 | Israel`S Peace Ministries | $36,000 |
| 107761710RR0001 | National Council Of Jewish Women Of Canada | $31,288 |
| 866434640RR0001 | Alongside Hope Auprès De L`Espoir | $30,000 |
| 119032357RR0001 | The Maranatha Evangelistic Association | $29,665 |
| 892870346RR0001 | Loads Of Love Humanitarian Aid & Mission Society | $28,159 |
| 108162330RR0001 | The Governing Council Of The University Of Toronto | $23,991 |
| 886135193RR0001 | Canadian Friends Of The Jewish Institute For The Blind Jerusalem | $22,000 |
| 860858075RR0001 | Desert Stream Christian Fellowship | $21,565 |
| 130520802RR0001 | Intercede International | $21,000 |
| 119048122RR0001 | Sinai Health System | $20,000 |
| 813563665RR0001 | Sunnybrook Research Institute | $18,000 |
| 118831965RR0001 | Canadian Friends Of Kollel America And Canada Reg`D | $14,848 |
| 133098368RR0001 | World-Wide Missions Society Of British Columbia | $14,759 |
| 118781699RR0001 | The Evangelical Covenant Church Of Canada | $12,000 |
| 118816412RR0001 | Hope City Church Brampton | $11,000 |
| 886631704RR0001 | CJF Ministries Canada | $9,138 |
| 129797437RR0001 | Every Home For Christ International/Canada | $8,207 |
| 891009649RR0001 | Tifereth Shlomo Orphan Home Of Jerusalem Inc. | $6,150 |
| 866550106RR0001 | Kitimat Harvest Ministries International | $4,273 |
| 127654135RR0001 | Westside Presbyterian Church | $2,400 |
| 892820663RR0001 | Golden Plains Baptist Church Inc | $2,218 |
| 119176451RR0001 | St. Hyacinth Mission Fund | $2,000 |
| 106952195RR0001 | Coleman Christian Assembly | $1,200 |
| 892181629RR0001 | The Followers Mission Inc | $1,000 |
| 118830124RR0001 | Canada Come Up Higher Ministries | $960 |
| 893764928RR0001 | Glad Tidings Pentecostal Church | $500 |
Table 2. Key recipients in Israel in 2024 (IS = Illegal Settlement)
The following information related to activities is based on Dr. Miles’ Howe’s article: Financial Complicity in Israeli War Crimes and Genocide: Instances of Aiding and Abetting in the Canadian Charitable Sector.
| Business Number | Donor | Recipient | Recipient Activities Include | Total $ CAD |
|---|---|---|---|---|
| 118974294RR0001 | Moral Arc Foundation | Yeshiva Bais Yisroel | Illegally annexed East Jerusalem | $770,806 |
| Kollel Bais Yisrael | Illegally annexed East Jerusalem | $46,674 | ||
| Kneset Ytschak Kiryat Sefer | IS—Modi’in Ilit | $23,470 | ||
| Friends of Bais Yisroel | Illegally annexed East Jerusalem | $4,866 | ||
| 106863061RR0001 | Canadian Magen David Adom for Israel | Magen David Adom | Provides medical support to IDF | $17,522,275 |
| 869411587RR0001 | International Fellowship of Christians and Jews of Canada | Keren L’Yedidut | Conducts operations in conjunction with IDF | $7,496,700 |
| 810956565RR0001 | Ne’eman Foundation Canad | Duvdevan Foundation | Commando Unit of IDF | $277,835 |
| Ne’eman Foundation for Social Progress | IS—Shilo | $147,765 | ||
| Mercaz Torani Kehilat R’akiva Modiin Elite | IS—Modi’in Ilit | $135,033 | ||
| Western Wall Heritage Foundation | Illegally annexed East Jerusalem | $130,799 | ||
| Givati Brigade Association | Assists active “lone soldiers” and “low-income” soldiers | $58,444 | ||
| Bnei David Eli | Hesder Yeshiva—military-adjacent educational training in lieu of active military service | 24,482 | ||
| Yashar Lachayal | Equipment distribution for IDF | $10,050 | ||
| La’ofek – Hope for the Future | IS—Alon Shvut | $9,932 | ||
| Benji Hillman Foundation | Assists “lone soldiers” | $8,834 | ||
| Bircas Hatorah Barova Hayehudi | Illegally annexed East Jerusalem | $4,717 | ||
| 107304446RR0001 | Emunah Canada | Emunah Women Canada in Israel | Funds numerous illegal settlements | $995,507 |
| 807556071RR0001 | Oorah Charitable Organization | American Friends of Yeshiva of Kodshim Derech etz Chaim Bnos Batseva Yeshivat Orayta etc. | Illegally annexed East Jerusalem | $832,359 |
| 834998965RR0001 | HESEG Foundation | Keren HESEG | Incentivizes IDF recruitment of “lone soldiers” via post-secondary scholarships | $776,801 |
| 118974179RR0001 | Jewish Community Foundation of Montreal | Nefesh B’Nefesh | Streamlines Zionist immigration to Israel, offers settlement services for IS | $74,762 |
| 835431438RR0001 | Shiloh Israel Children’s Fund: Association of Canada | Shiloh Israel’s Children’s Fund | IS—Shiloh | $305,000 |
| 769006933RR001 | International Christian Mission Services | Shiloh Group Canada | IS—Shiloh | $171,825 |
Table 3. Notable differences between 2023 and 2024 reporting
| Business Number | Donor | 2023 | 2024 | Total | Difference |
|---|---|---|---|---|---|
| 118974294RR0001 | Moral Arc Foundation | $47,874,729 | $49,628,944 | $97,503,673 | $1,754,215 |
| 106863061RR0001 | Canadian Magen David Adom for Israel | $5,774,575 | $17,522,275 | $23,296,850 | $11,747,700 |
| 890940448RR0001 | Canadian Friends of Sheba Medical Center | $6,447,657 | $9,684,320 | $16,131,977 | $3,236,663 |
| 869411587RR0001 | International Fellowship of Christians and Jews of Canada | $6,463,618 | $7,496,700 | $13,960,318 | $1,033,082 |
| 810956565RR0001 | Ne’eman Foundation Canada | $8,583,386 | $4,667,262 | $13,250,648 | -$3,916,124* |
| 118974179RR0001 | Jewish Community Foundation of Montreal | $12,135,827 | $676,430 | $12,812,257 | -$11,459,397** |
| 827292921RR0001 | Leket Canada | $3,400,000 | $9,107,157 | $12,507,157 | $5,707,157 |
| 135506483RR0001 | Hadassah-WIZO Organization of Canada | $2,218,949 | $5,086,521 | $7,305,470 | $2,867,572 |
| 890666761RR0001 | Friends of Simon Wiesenthal Center for Holocaust Studies | $1,005,082 | $1,005,082 | $1,005,082 |
*Ne’eman Foundation’s charitable status was revoked in 2024, therefore, their funds to Israel decreased between 2023 and 2024.
**The amount of funds sent to Israel by the Jewish Community Foundation (JCF) of Montreal decreased significantly between 2023 and 2024. While we have not been able to fully analyze the differences, we suspect they directed more of these funds to Canadian partners of Israeli organizations, which would then send these funds to Israel themselves (e.g., Ben-Gurion University Canada, Canadian Magen David Adom for Israel). This suspicion is because between 2023 and 2024, JCF of Montreal’s percentage of expenses as “gifts to other registered charities and qualified donnees” (T1236) increased by 10% (from 76.73% to 86.69% of total expenses). Further, JCF of Montreal also directed funds to Israel via non-qualified donnees, using CRA’s new 2023 provision which allows charities to legally make grants to non-qualified donnees within certain parameters. In 2024, JCF of Montreal sent $4,849,681 to 10 organizations in Israel.
Discussion
For this initial analysis, we will focus on a handful of specific charities.
Moral Arc Foundation
The Moral Arc Foundation was previously known as the Jewish Heritage Foundation of Canada (JHFC). Irrespective of their name, this organization is a ‘burner charity.’ As Dr. Howe describes them, “[m]uch like burner phones, burner charities appear disposable and readily replaceable.” These charities operate until their charitable status is revoked, resulting in a “subsequent burner charity [activated] in its place.” Moral Arc (then JHFC) went from a revenue of under $30,000 between 2000-2013 and no activities outside of Canada, to $26.5 million in revenue in 2019 and a significant portion of these funds going to Israel. Shortly thereafter, in 2021, JHFC reported “over $63 million in total revenue with over $53 million leaving Canada to a dizzying array of agents predominantly in the United States and Israel.”
In 2024, Moral Arc reported a revenue of over $110 million, with more than $49 million going to Israel alone. Based on a brief analysis, at least four (but likely many more) recipients of Moral Arc funding are actively supporting illegal settlements in Palestine (see Table 2).
Moral Arc’s problematic nature is not only apparent to us, but has been noted by Charity Intelligence Canada. Based on 2024 data, Charity Intelligence gave Moral Arc an “F” for reporting and another failure for financial transparency. “Moral Arc Foundation is a 0-star charity. The charity is one of Canada’s largest charities with $110.4m in donations in F2024. Despite this, it is not financially transparent and does not publish information on the results of its programs.”
Canadian Friends of Sheba Medical Center
Canadian Friends of Sheba Medical Center (CFSMC) is a Canadian registered charity that appears to exist solely to support the Sheba Medical Center in Jaffa (Tel Aviv).
Over the last 12 years, CFSMC sent nearly $28 million to the Sheba Medical Center in Israel. Notably, over the same period, they reported $0 going to any other registered charities/qualified donees. In 2024 alone, CFSMC sent $9,684,320 to Sheba Medical Center.
Sheba Medical Center in Israel is and always has been deeply connected to the Israeli military. Sheba was established in 1948 by David Ben-Gurion: “I asked Chaim Sheba to create the state’s first military hospital at Tel Hashomer.” Now, Sheba continues to be the main hospital serving the Israeli military. CFSMC report that “Sheba is also where 100% of injured IDF soldiers go for rehab.”
Based on CFSMC’s financial records and publications, their whole purpose is to support the Sheba Medical Center in Israel. As Sheba Medical Centre is focused on supporting the Israeli military, it appears as though CFSMC is in violation of the Income Tax Act, War Crimes and Crimes Against Humanity Act, CRA Policy — including Public Benefit test #4, CG-002, international law — including the ICJ Advisory Opinion of July 2024.
Specifically, the CRA’s own policy states:
Under Canadian law, most activities that are charitable in Canada are also charitable abroad. However, the courts have stated that some activities that are charitable in Canada may not be charitable when carried on in a different country. For example, it is charitable to increase the effectiveness and efficiency of Canada’s armed forces, but it is not charitable to support the armed forces of another country.
In a detailed complaint to the CRA, we have submitted evidence of Sheba’s support for and connection to the Israeli military. As well, the Sheba Medical Center is working directly with major arms company Elbit Systems, which is the largest supplier of arms to the Israeli military. You can review examples of the evidence online.
International Fellowship of Christians and Jews Canada
International Fellowship of Christians and Jews Canada (IFCJC) builds “bridges between Christians and Jews, blessing Israel and the Jewish people around the world with humanitarian care and life-saving aid.” The majority of IFCJC expenses, beyond administration and fundraising (the latter which is extremely high), goes to Keren L’Yedidut in Israel. A significant amount of Keren L’Yedidut’s focus is on support for the Israeli military. In 2022 alone, Keren L’Yedidut stated it supported 180,000 Israeli soldiers.
In 2025, Keren L’Yedidut announced the launch of “eight vehicles, to pamper IDF fighters, who are at the heart of the operational activity, with an investment of approximately NIS 7 million.” They explained that the vehicle included: “rich refreshments, Wi-Fi, TV and seating areas, will give the fighters moments of well-being and pampering in the field. In 2024 the mobility “met” in the field over 480 thousand fighters.” This includes all of the occupied Palestinian territory, “from the northern border to the combat zones in Gaza, from the training camps to the most remote outposts.” While the Israeli military are bombing and starving Palestinians in Gaza, Keren L’Yedidut and IFCJC are “pampering” Israeli soldiers.
In 2024, IFCJC sent $7,496,700 to Keren L’Yedidut, over $1 million more than in 2023.
Ezer Mizion
Ezer Mizion brands itself as “Israel’s largest health support organization […] at the forefront of aiding those affected by war—providing medical care, emotional support, and essential services to soldiers, survivors, and families.”
Originally registered as a charity in 2013, they increased its donations significantly over the years with funds going from $1.4 million in 2019 to $8 million in 2023. Interestingly, in 2024, their reported revenue decreased significantly again to just under $1.4 million.
In 2025, Just Peace Advocates submitted a complaint to the CRA regarding Ezer Mizion hosting three current or former Israeli armed forces members– who, based on information available online, served in Gaza or in operations against the people of Gaza since October 7, 2023. These three individuals were scheduled as panelists for an Ezer Mizion fundraiser. The event purported to “stand in solidarity with Israel’s defenders,” and the three speakers are described as having “stood in the line of fire on October 7 and beyond.”
Beyond this, Ezer Mizion is directly connected to the IDF.
The majority of Ezer Mizion’s funds that do not go to staffing, advertising, occupancy charges, etc., are transferred to Ezra Mizion Israel. In 2023, they sent over $7.3 million to Israel; however, in 2024 this number was much lower due to a significant decrease in revenue (total sent in 2024 was just over $500,000).
Israel Magen
After the CRA revoked JNF Canada’s charitable status, Israel Magen began acting as their conduit. In 2025, Israel Magen accepted funds for JNF’s 2025 Negev Dinners, which are advertised on Israel Magen’s site. In other words, despite the CRA revoking JNF Canada’s status, they continue to provide tax credits to donors.
Not only has JNF Canada’s charitable status been revoked but Dr. Miles Howe recently reported that “An Access to Information request to the Canada Revenue Agency (CRA) confirms that between 2003 – 2023 the Jewish National Fund of Canada systematically omitted having received over one hundred million dollars CDN in donations from some of Canada’s most well-heeled philanthropists.”
The article also indicated that:
“JNF Canada noted that it had opted to co-host their yearly gala of Zionism with another Canadian charity, registered as Israel Magen Fund of Canada. JNF Canada’s in-house promotional materials for the ‘Negev Dinner’ made it known that Israel Magen would be conducting the charitable tax receipt issuing for the gala, as their own charitable status had been stripped.”
Canada Charity Partners
Canada Charity Partners (CCP) is a Canadian conduit for Israel Gives, a platform for Israeli charities. While CCP failed to include a list of recipients for the $3,531,228 they sent to Israel in 2025, we know they fund a number of illegal settlement organizations including Jewish Community Hebron, Ateret Cohanim, Geula Titnu Larets, and the Temple Institute, among others. They also funnel donations to Israeli political lobbies, including ones that have close ties to the Israeli government.
One of the most egregious examples of how donations are funneled from Canada to Zionist political interest groups is NGO Monitor.
NGO Monitor was created in Jerusalem in 2002 with the explicit intention to attack or delegitimize NGOs critical of Israel. Its founder, Gerald Steinberg, stated he wanted to target groups that use human rights “as a weapon against Israel.” Widely discredited, NGO Monitor is even banned as a source on Wikipedia.
While NGO Monitor doesn’t have charitable status in Canada, since 2020, it has received over $900 000 in tax-deductible Canadian donations through the Foundation for Public Policy Development (FPPD) and CCP. The Israeli Ministry of Foreign Affairs has touted a strong collaborative relationship with NGO Monitor, who assist them in info-sharing and international political lobbying efforts. Gerald Steinberg, NGO Monitor’s president, was once on the steering team of Israel’s Prime Minister’s Office, and was an advisor to the Foreign Ministry and the National Security Council. NGO Monitor’s board includes former Israeli officials like Maurice Hirsh (former chief military prosecutor in the West Bank) and Yosef Kuperwasse (former director general of Israeli Ministry of Strategic Affairs.)
We will follow-up with the CRA to see if they have any further information available on CCP’s 2024 tax return.
HESEG Foundation
HESEG assists non-Israelis joining that country’s military even though CRA rules preclude assisting foreign militaries. The HESEG board has included a handful of top former Israeli military officials. This includes Chief Commander of the Israeli military in Gaza and the West Bank, Yitzhak Eitan, Head of Mossad, Shabtai Shavi, and Commander of the IDF’s Southern Command, Doron Almog.
Further, the Gerald Schwartz and Heather Reisman Foundation, a charitable foundation began by the founders of HESEG, has provided tens of millions of dollars to HESEG over the last five years. In total, the Schwartz and Reisman Foundation have provided HESEG with a total of over $185 million.
In 2024, HESEG not only transferred $776,801 to Israel, their entire operations exist solely to support Israel’s military, therefore the figure is more accurately their total operational expense of $6,016,615.
Masterpiece
Finally, it is worth flagging Masterpiece Charitable Foundation (formerly Dr. Geoffrey R. Conway Memorial Foundation). Similar to 2023, Masterpiece is providing over $2 million to a financial services company in Israel – Brooks-Keret Financial Services. There is no evidence of a charitable purpose, and even if this money was going to another organization in Israel, it remains problematic as Masterpiece would require direct oversight and control, none of which is documented.
For more information:
Check out our page “Canada to Israel Charity Pipeline” for previous analysis and campaigns.
