[ { "entity": "Hilltop Youth (Noar HaGvaot)", "ein": null, "entity_type": "Movement / designated entity", "jurisdiction": "West Bank", "role": "Recipient", "documented_activity": "Designated by OFAC as a violent extremist group conducting killings, mass arson and 'price tag' attacks against Palestinians", "named_beneficiaries": "N/A", "official_action": "US OFAC designation under EO 14115 (Oct 2024); previously sanctioned by EU and UK", "period": "2024-10", "evidence_tier": "TIER_1_OFFICIAL_RECORD", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://home.treasury.gov/news/press-releases/jy2622", "secondary": "https://www.timesofisrael.com/us-sanctions-hilltop-youth-treating-extreme-settler-activists-as-organized-group/", "register_entry": "https://home.treasury.gov/news/press-releases/jy2622" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Hashomer Yosh", "ein": null, "entity_type": "Israeli NGO", "jurisdiction": "Israel", "role": "Recipient / service provider", "documented_activity": "State Dept designated for material support to an outpost and to settlers already under US sanctions; organises volunteers for at least 26 illegal farming outposts", "named_beneficiaries": "Meitarim Farm outpost; sanctioned settlers", "official_action": "US State Dept designation (2024); director Avichai Suissa designated", "period": "2024-08", "evidence_tier": "TIER_1_OFFICIAL_RECORD", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://2021-2025.state.gov/sanctions-on-one-entity-and-two-individuals-undermining-peace-security-and-stability-in-the-west-bank/", "secondary": "https://www.972mag.com/hashomer-yosh-sanctions-west-bank-settler/", "register_entry": "https://2021-2025.state.gov/sanctions-on-one-entity-and-two-individuals-undermining-peace-security-and-stability-in-the-west-bank/" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Amana", "ein": null, "entity_type": "Israeli settlement organisation", "jurisdiction": "Israel", "role": "Land acquisition / outpost development", "documented_activity": "Sanctioned for complicity in dispossession of Palestinian land and establishment of dozens of illegal outposts and settler farms", "named_beneficiaries": "Migron; Amona; Givat Asaf; Givat Ha'ulpana", "official_action": "Sanctioned by US, UK and Canada between June and November 2024", "period": "2024-06/2024-11", "evidence_tier": "TIER_1_OFFICIAL_RECORD", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://dawnmena.org/us-sanction-amana-settlement-organization-and-its-leadership-for-promoting-settler-violence-seizing-private-palestinian-land/", "secondary": "https://www.whoprofits.org/companies/company/4184", "register_entry": "https://dawnmena.org/us-sanction-amana-settlement-organization-and-its-leadership-for-promoting-settler-violence-seizing-private-palestinian-land/" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Binyanei Bar Amana", "ein": null, "entity_type": "Construction company", "jurisdiction": "Israel", "role": "Land development", "documented_activity": "Sanctioned alongside parent organisation Amana for role in outpost construction", "named_beneficiaries": "N/A", "official_action": "Sanctioned by US, UK and Canada", "period": "2024-06/2024-11", "evidence_tier": "TIER_1_OFFICIAL_RECORD", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://www.whoprofits.org/companies/company/4184", "secondary": "https://dawnmena.org/us-sanction-amana-settlement-organization-and-its-leadership-for-promoting-settler-violence-seizing-private-palestinian-land/", "register_entry": "https://www.whoprofits.org/companies/company/4184" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Central Fund of Israel", "ein": "13-2992985", "entity_type": "US 501(c)(3)", "jurisdiction": "Cedarhurst, NY, USA", "role": "Conduit / pass-through", "documented_activity": "Financial conduit for Israeli groups soliciting US donations. Its own FY2023 Schedule F states 438 recipient organisations outside the US that year (OCR-read directly from the filed Form 990, ProPublica pdf_url below); the schedule's line-item detail naming each recipient is not present in this PDF rendering, so the 438 figure is confirmed but the specific foreign recipients behind it mostly are not (Israel Land Fund and Ateret Cohanim, both already in this table on other sourcing, are known exceptions). Its FY2021 Schedule F (a separate, readable filing, verified by direct visual inspection of the rendered page, not OCR inference) shows this is CFI's actual disclosure practice, not a one-off PDF gap: all ~94 foreign/Israeli grant line items across 76 pages leave the '(a) Name of organization' field blank, disclosing only region ('Middle East') and a purpose category (humanitarian aid, medical aid, security, religious, legal aid, youth at risk, women's health, public awareness), totalling roughly $18.9 million that year with no recipient named anywhere in the filing. Its FY2021 Schedule I (US-domestic grants) DOES name recipients, including American Friends of Elon Moreh - a direct settlement-funding vehicle, see F017 - alongside general-purpose domestic grantees such as the Zionist Organization of America ($200,000), Center for Freedom and Safety ($200,000) and Friedman Center for Peace Through Strength ($250,000), which illustrates that CFI is a broad-purpose conduit and a grant from it does not by itself establish a settlement link - only a named, settlement-specific grant does. Total expenses grew from $36.7M (2019) to $96.1M (2024)", "named_beneficiaries": "Honenu; Od Yosef Chai yeshiva; Israel Land Fund; Hashomer Yosh; American Friends of Elon Moreh; Gush Etzion Foundation", "official_action": "T'ruah complaint (2015) prompted IRS criminal investigation; closed without charges", "period": "2024 (FY total expenses)", "evidence_tier": "TIER_1_PRIMARY_FILING", "verification": "CONFIRMED_FLOW_NO_ADVERSE_FINDING", "category": "settlement_funding", "source": { "primary": "https://projects.propublica.org/nonprofits/organizations/132992985", "secondary": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992", "register_entry": "https://projects.propublica.org/nonprofits/organizations/132992985" }, "irs_class": "Fundraising and fund distribution (international) / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "Honenu", "ein": "30-0198003", "entity_type": "US 501(c)(3) / Israeli NGO", "jurisdiction": "Brooklyn, NY, USA / Israel", "role": "Recipient", "documented_activity": "Provides legal aid and financial support to Israeli Jews convicted of violent acts against Palestinians; funded via Central Fund of Israel", "named_beneficiaries": "Convicted offenders", "official_action": "None recorded", "period": "ongoing", "evidence_tier": "TIER_2_ESTABLISHED_REPORTING", "verification": "CONFIRMED_EIN_NO_FILING_DATA", "category": "settlement_funding", "source": { "primary": "https://en.wikipedia.org/wiki/Central_Fund_of_Israel", "secondary": "https://truah.org/issue/ending-tax-benefits-for-terrorists/", "register_entry": "https://en.wikipedia.org/wiki/Central_Fund_of_Israel" }, "irs_class": "Grantmaking / philanthropy / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "Israel Land Fund", "ein": null, "entity_type": "Israeli real estate company", "jurisdiction": "Israel", "role": "Land acquisition", "documented_activity": "Founded 2007 by Aryeh King; buys land in Palestinian neighbourhoods of occupied East Jerusalem, particularly Sheikh Jarrah, to sell to Jewish settlers. Central Fund of Israel is its sole US tax-deductible conduit and has NO other US EIN registered in its own name (confirmed via direct IRS/ProPublica EIN search, 2026-09-18 - it uses CFI because it has none of its own, not merely 'in addition to' one). The Intercept, reviewing documents filed to Israeli regulators, reported CFI gave it over $720,000 since 2011, and that CFI's donation was 99.2% of the fund's entire 2017 budget", "named_beneficiaries": "Sheikh Jarrah properties; East Jerusalem land", "official_action": "None recorded", "period": "2011-2017 (cumulative, per Israeli regulatory filings reviewed by The Intercept)", "evidence_tier": "TIER_1_MAJOR_INVESTIGATION", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://theintercept.com/2021/05/14/israel-settler-evictions-jerusalem-nonprofits/", "secondary": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992", "register_entry": "https://theintercept.com/2021/05/14/israel-settler-evictions-jerusalem-nonprofits/" }, "evidence_level": "REGISTER + FILING" }, { "entity": "One Israel Fund", "ein": "11-3195338", "entity_type": "US 501(c)(3)", "jurisdiction": "Cedarhurst, NY, USA", "role": "Direct funder", "documented_activity": "Funds security equipment for settlement guards; reported purchases include bulletproof vests, rifle scopes, guard dogs and vehicles. Revenue rose from $2.75M (2022) to $7.01M (2023)", "named_beneficiaries": "Settlement security squads", "official_action": "None recorded", "period": "2023 (FY total revenue)", "evidence_tier": "TIER_1_PRIMARY_FILING", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://projects.propublica.org/nonprofits/organizations/113195338", "secondary": "https://inthesetimes.com/features/one_israel_fund_settlement_guards.html", "register_entry": "https://projects.propublica.org/nonprofits/organizations/113195338" }, "irs_class": "International development and relief services / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "US 501(c)(3) network (aggregate ~50 orgs)", "ein": null, "entity_type": "Aggregate finding", "jurisdiction": "United States", "role": "Funders", "documented_activity": "Network of roughly 50 US tax-exempt nonprofits channelled funds to West Bank settlements; uses included outposts, yeshivas, legal aid for convicted offenders", "named_beneficiaries": "West Bank settlements and outposts", "official_action": "Pulitzer Center-supported Haaretz investigation", "period": "2009-2013", "evidence_tier": "TIER_1_MAJOR_INVESTIGATION", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://www.haaretz.com/2015-12-07/ty-article/haaretz-investigates-u-s-donors-to-israeli-settlements/0000017f-f6bb-d460-afff-ffffd93e0000", "secondary": "https://pulitzercenter.org/stories/haaretz-investigation-us-donors-gave-settlements-more-220-million-tax-exempt-funds-over", "register_entry": "https://www.haaretz.com/2015-12-07/ty-article/haaretz-investigates-u-s-donors-to-israeli-settlements/0000017f-f6bb-d460-afff-ffffd93e0000" }, "evidence_level": "REGISTER + FILING" }, { "entity": "American Friends of Ateret Cohanim", "ein": "11-2706563", "entity_type": "US 501(c)(3)", "jurisdiction": "Woodmere, NY, USA", "role": "Conduit / funder", "documented_activity": "US charity established to fund the Israel-based Ateret Cohanim, which buys land in East Jerusalem", "named_beneficiaries": "Ateret Cohanim (Israel)", "official_action": "None recorded", "period": "2023 (FY total revenue)", "evidence_tier": "TIER_2_ESTABLISHED_REPORTING", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992", "secondary": "https://projects.propublica.org/nonprofits/organizations/112706563", "register_entry": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992" }, "irs_class": "Support organization (international) / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "Friends of Ir David", "ein": "11-3466176", "entity_type": "US 501(c)(3)", "jurisdiction": "New York, NY, USA", "role": "Conduit / funder", "documented_activity": "US nonprofit funding the Israel-based Ir David Foundation (Elad), which purchases land from Palestinian families in East Jerusalem. FY2023 revenue $24.2M", "named_beneficiaries": "Ir David Foundation / Elad", "official_action": "None recorded", "period": "2023 (FY total revenue)", "evidence_tier": "TIER_2_ESTABLISHED_REPORTING", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992", "secondary": "https://projects.propublica.org/nonprofits/organizations/113466176", "register_entry": "https://www.thenationalnews.com/world/the-americas/how-us-donors-fund-settler-activity-in-east-jerusalem-1.1225992" }, "irs_class": "Single organization support (international) / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "HaYovel Inc", "ein": "20-4318425", "entity_type": "US 501(c)(3)", "jurisdiction": "Patterson, MO, USA", "role": "Volunteer mobilisation / funder", "documented_activity": "Recruits evangelical volunteers to work in West Bank settlement vineyards and agriculture; 3,000+ volunteers over a decade. Israeli Ministry of Strategic Affairs offered $16,000/yr for pro-settlement media aimed at US evangelicals. Revenue rose from $1.40M (2022) to $4.52M (2023)", "named_beneficiaries": "West Bank settlement agriculture", "official_action": "None recorded", "period": "2023 (FY total revenue)", "evidence_tier": "TIER_2_ESTABLISHED_REPORTING", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://forward.com/news/415630/inside-the-evangelical-money-flowing-into-the-west-bank/", "secondary": "https://projects.propublica.org/nonprofits/organizations/204318425", "register_entry": "https://forward.com/news/415630/inside-the-evangelical-money-flowing-into-the-west-bank/" }, "irs_class": "International agricultural development / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" }, { "entity": "American Friends of Elon Moreh", "ein": "41-2109553", "entity_type": "US 501(c)(3)", "jurisdiction": "Clifton, NJ, USA", "role": "Conduit / funder", "documented_activity": "Named directly for Elon Moreh, a West Bank settlement near Nablus established in 1979 and one of the longest-standing in the northern West Bank. Received $200,000 cash grant from the Central Fund of Israel in FY2023, per CFI's own Schedule I (Form 990) - OCR-extracted directly from the filed PDF, 2026-09-18, cross-checked against the schedule's own printed EIN and address fields", "named_beneficiaries": "Elon Moreh settlement", "official_action": "None recorded", "period": "2023 (single grant per CFI's FY2023 Schedule I)", "evidence_tier": "TIER_1_PRIMARY_FILING", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://projects.propublica.org/nonprofits/organizations/132992985", "secondary": null, "register_entry": "https://projects.propublica.org/nonprofits/organizations/132992985" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Gush Etzion Foundation", "ein": null, "entity_type": "Israeli nonprofit", "jurisdiction": "Gush Etzion, West Bank", "role": "Recipient", "documented_activity": "Named by the Central Fund of Israel on CFI's own public website as one of its featured supported charities: 'Supports and strengthens Gush Etzion and its residents.' Gush Etzion is a bloc of more than 20 Israeli settlements south of Jerusalem/Bethlehem. No dollar amount is stated on CFI's site; not identified in the extractable portion of CFI's Schedule F (see F005 note on the 438-recipient gap), so this may or may not be one of those 438 rows", "named_beneficiaries": "Gush Etzion settlements", "official_action": "None recorded", "period": "ongoing", "evidence_tier": "TIER_2_FUNDER_OWN_STATEMENT", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://www.centralfundofisrael.org", "secondary": null, "register_entry": "https://www.centralfundofisrael.org" }, "evidence_level": "REGISTER + FILING" }, { "entity": "Christian Friends of Israeli Communities (CFOIC)", "ein": "41-2020104", "entity_type": "US 501(c)(3)", "jurisdiction": "Falcon, CO, USA", "role": "Direct funder", "documented_activity": "Christian nonprofit whose own stated mission is to connect Christian donors with Jewish communities in the West Bank ('Judea and Samaria'); its own website names and profiles more than 50 specific settlement communities it supports, including Gush Etzion, Kiryat Arba, Ofra, Karnei Shomron and Bat Ayin. IRS classifies it NTEE X99 (Religion-Related) rather than the Q or T codes carried by every other US entity in this table; it is not a synagogue or congregation - it is not a place of worship, and files as an independent international support organisation - so it is included on the same conduct standard as every other row here: a body that itself names which settlements it funds. FY2023 revenue $1,578,875.", "named_beneficiaries": "Gush Etzion; Kiryat Arba; Ofra; Karnei Shomron; Bat Ayin; and 45+ more named on its own site", "official_action": "None recorded", "period": "2023 (FY total revenue)", "evidence_tier": "TIER_2_FUNDER_OWN_STATEMENT", "verification": "CONFIRMED", "category": "settlement_funding", "source": { "primary": "https://projects.propublica.org/nonprofits/organizations/412020104", "secondary": "https://cfoic.com", "register_entry": "https://projects.propublica.org/nonprofits/organizations/412020104" }, "irs_class": "Religion-related, not elsewhere classified / 501(c)(3)", "is_congregation": "No", "is_lobby_or_pac": "No", "evidence_level": "REGISTER + FILING" } ]