On February 21, 2026, the CRA announced the revocation of two charities: Canadian Zionist Cultural Association and Canada Charity Partners. The revocation documents provide clear and damning evidence backing the CRA’s decisions. The full revocation papers are available below, but a brief summary is provided as well.
To learn about more about these organizations generally, check out: Powerful evidence in support of CRA’s revocation of CZCA and CCP
Canada Zionist Cultural Association
The CRA provided CZCA with the findings of its audit in December 2024. The audit covered the period from January 1, 2019 to December 31, 2020. The CRA found that CZCA:
- Not established and operated exclusively for charitable purposes, including:
- Acting as a conduit for non-qualified donees, and
- Increasing the efficiency and effectiveness of a foreign armed forces
- Failed to devote its resources to and carry on its own charitable activities including:
- Demonstrating a lack of direction and control over its resources
- Gifting to non-qualified donees
- Delivering non-incidental private benefits, and
- Delivering undue benefits
Increasing the efficiency and effectiveness of a foreign armed forces
The CRA noted that CZCA “has a significant relationship with the Association for the Soldiers of Israel – Canada (ASI-Canada)…a non-qualified donee.” According to ASI-Canada, it is the “only non-profit organization in Canada authorized by the IDF…to support Israeli’s soldiers on active duty.” One of CZCA’s events that was reviewed in the audit was titled “A Virtual Celebration with the IDF and Mossad.” The CRA found that CZCA’s main purpose was to transfer funds to non-qualified donees that “directly support the IDF.” This includes the The LIBI Fund AWIS (Yahad), The Association for the Nurturing and Education of the Duvdevan Unit Heritage, and Friends of the Israel Defense Forces.
Acting as a conduit for non-qualified donees
In addition to supporting a foreign armed forces, CZCA also “gifted its charitable resources to several non-qualified donees,” including, LIBI Fund AWIS (Yahad), The Association for the Nurturing and Education of the Duvdevan Unit Heritage (Duvdevan Foundation), Friends of the Israel Defense Forces, and Erez Search and Rescue Non-Profit Organization (Erez Foundation). The CRA did not find evidence that CZCA maintined direction or control over the use of these gifted funds.
Failure to devote its resources to CZCA’s own charitable activities
As already noted, the CRA’s audit showed that CZCA was gifting its resources to non-qualified donees without maintainig direction and control over the funds. Some of these funds were used for:
- Food vouchers for families of Israeli soldiers — LIBI Fund AWIS (Yahad)
- Funds for active “IDF lone soldiers” — LIBI Fund AWIS (Yahad)
- Uniform to University (U2U) Scholarships for those who have completed Israeli military service and cannot afford education — LIBI Fund AWIS (Yahad)
- Refurbishing synagogues at Israeli army bases — LIBI Fund AWIS (Yahad)
- Duvdevan Scholarships for individuals who completed Israeli military service in the Duvdevan Unit — Duvdevan Foundation
- Duvdevan Mentorship for Duvdevan alumnus — Duvdevan Foundation
- IMPACT Scholarships to partner donors with “former combat and combat support soldiers from economically disadvantaged backgrounds” for a four-year educational scholarship — Friends of the Israel Defense Forces (FIDF)
- Funds for an organization where volunteer Israeli military veteras help disabled soldiers and children — Erez Search and Rescue Non-profit Organization
Financial sanction proposed
The CRA proposed a penalty of $3,779,767 for gifting funds to non-qualified donees, and thereby providing unacceptable private benefits.
The CRA also founds several issues regarding CZCA’s failure to provide and maintain sufficient books and records.
Canada Charity Partners
CCP was audited at least twice, with the most recent audit for the period from January 1, 2020, to December 31, 2021. A previous audit resulted in a compliance agreement that CCP signed in March 2020. The CRA stated explicitly in its revocation letter that “the Organization failed to demonstrate that it has implemented all of the agreed upon corrective measures, outlined in [that] compliance agreement.” The CRA informed CCP of its most recent audit in February 2025. CCP responded in April 2025, but the CRA stated this did not resolve the issues of non-compliance, rather, CCP continued “to not comply with the requirements of the [Income Tax] Act.”
While the CRA revocation documents are redacted, the following is apparent:
- Not established and operated exclusively for charitable purposes, including:
- Acting as a conduit for non-qualified donees, and
- Increasing the efficiency and effectiveness of a foreign armed forces
- Failed to devote its resources to and carry on its own charitable activities including:
- Demonstrating a lack of direction and control over its resources
- Conducting non-charitable activities
- Gifting to non-qualified donees
- Delivering non-incidental private benefits, and
- Conferring an undue benefit to a person
Acting as a conduit for non-qualified donees
The CRA explicitly named CCP’s connection to and facilitation of donations through IsraelGives (which was named in SR Albanese’s July 2025 report). They outline how any group or individual can create a campaign on the site that will be tax deductible in 19 countries, including Canada through CCP. IsraelGives website stated “its been very hard for Israeli organizations to fundraise in Canada.
However, Canada Charity Partners, a Canadian charity based in Montreal, has developed a way to allow you to give Canadian tax-receipts to your donors and get donated funds towards your projects.” The CRA also found that CCP was being used for donor advised funds – meaning CCP was “acting as a conduit by allowing its charitable status to be used by a non-qualified donee to gift charitable resources to other non-qualified donees.”
Increasing the efficiency and effectiveness of a foreign armed forces
“During the audit period, the Organization had an agreement with the Lone Soldier Center
in Memory of Michael Levin. The Israel Defense Forces (IDF) define a lone soldier as a
soldier who either lives in Israel without parents, is estranged from parents, resides with a
foster family until an adult, or is orphaned…The Organization transferred $23,079.00 to the Lone Soldier Center in 2021…[and] on the IsraelGives website, the Organization is still receipting on behalf of the Lone Soldier Center to Canadian donors.”
The CRA also identified a list of 9 active projects on IsraelGives that are presented as tax-deductible through CCP in Canada, and support the Israeli military. These included:
- Association for the Wellbeing of Israel’s Soldiers (AWIS)
- Support the IDF Paratrooopers and Drones Special Forces Unit
- Delivering a Taste of Home to our Front-line soldiers
- Mental strength to our soldiers
- Support our fighters on the frontline
- Luca’s Tzedakah Project: Supporting IDF Lone Soldiers
- Help Provide Lone Soldier with a Home Away from Home
- ASCENT – Sponsor a Soldier Campaign
- My Soldier
Failure to devote its resources to CCP’s own charitable activities
The CRA noted that while the organization stated it had 80 activities, it did not provide any information or documentation to show that it was conducting these activities. CCP had entered into a compliance agreement and agreed to “maintain direction and control of its charitable resources by carrying out its own activities in furtherance of its charitable purposes.” However, CCP provided no evidence that it maintained direction and control over the use of funds by non-qualified donees. “Rather, it appears that [CCP] purposefully acted as a conduit for non-qualified donees.”
These non-qualified donees included:
- Honest Reporting
- Institute for NGO Research (operates NGO Monitor)
- IsraAid
- IsraelGives Foundation
- Lone Soldier Center in Memory of Michael Levin
- Yad Ezra V’Shulamit
- Yeshivat Ma’a lot Ya’akov
The CRA also founds several issues regarding CCP’s failure to abide by the requirements of the Income Tax Act re: record keeping, donation receipt requirements, etc.
CCP’s April 2025 response to these allegations can be found in the full revocation papers below.
