Three registrations. One receipt. Your records sorted.

Bayit Lepleitot México A.C. is registered with the Servicio de Administración Tributaria (SAT) as a Donataria Autorizada - an authorized recipient of tax-deductible donations under Article 79, Section VI of the Ley del Impuesto sobre la Renta. Our RFC (Registro Federal de Contribuyentes) is BLP240101XX1 (placeholder - the active RFC appears on every CFDI we issue).

For Mexican donors, every donation generates a CFDI (Comprobante Fiscal Digital por Internet) - the digital receipt required by Mexican tax law - issued through the SAT's authorized PAC system within 72 hours of the gift settling. The CFDI is delivered to the email address you provided at the time of donation and is also available for download from your donor portal at any time. CFDIs are issued under the "donativos" code (D04 in the SAT catalogue).

Mexican individual donors may deduct up to 7% of the previous year's taxable income for donations to Donatarias Autorizadas, subject to the overall personal deduction cap. Mexican corporate donors may deduct up to 7% of the previous year's taxable profit. These limits are set by federal law and change from time to time; please consult your contador for the current figure.

In Israel, Bayit Lepleitot is recognized under Section 46 (סעיף 46) of the Pkudat Mas Hachnasa - the Israeli Income Tax Ordinance. This designation, more formally "Tax Document 46" or "אישור 46", entitles Israeli taxpayers to a tax credit (zikui) of 35% (individuals) or 23% (corporations) of the donated amount, subject to floor and ceiling thresholds that the Tax Authority publishes annually.

For the 2026 tax year, the credit applies to donations between 200 ILS and 30% of taxable income (or 10,366,650 ILS, whichever is lower). Donors below the floor and above the ceiling receive no credit on the affected portion. Our Israeli registration number ("misparemutati") is 580-XXXXXXX (placeholder - the active number is printed on every Section 46 receipt).

Israeli donors receive a Section 46 receipt automatically - there is nothing to request. The receipt is delivered electronically immediately after the donation settles and is also available in printed form on request.

We operate a Gift Aid pass-through arrangement with a UK-registered intermediary so that donations from UK taxpayers can be uplifted by 25% at no cost to the donor. UK donors who confirm their Gift Aid eligibility during checkout will have an additional 25% of their gift reclaimed from HM Revenue & Customs on our behalf. Higher- and additional-rate taxpayers may claim the difference between their marginal rate and the basic rate (currently 25% of the gross gift for a 40% taxpayer and 31.25% for a 45% taxpayer) on their self-assessment return.

Donors in jurisdictions where we do not hold a local registration receive a written acknowledgement letter from our Jerusalem office. Whether the gift is deductible against your local tax liability depends on whether your country has a unilateral or treaty-based mechanism for recognizing foreign charities - for example, EU residents in countries that have implemented Transnational Giving Europe can sometimes route a gift through a local affiliate. We do not yet operate in TGE; please contact donations@blphome.org for guidance on the best route for your country.

Gifts of appreciated, publicly-traded securities held for more than one year are often more tax-efficient than cash gifts: you receive a deduction for the fair market value of the security and avoid the capital gains tax that would otherwise apply to a sale. We accept transfers of common stock, ETFs, and mutual funds through our brokerage account at Charles Schwab (US donors) and our Israeli account at Bank Leumi (Israeli donors). Wire instructions are sent on request - write to stockgifts@blphome.org with the security, share count, and approximate transfer date.

Stock gifts typically settle in two to five business days. The acknowledgement letter is issued within seven days of settlement and states the gift date (the date our broker received the shares) and the average of the high and low trading prices on that date. We do not value the gift for you; the determination of fair market value is the donor's responsibility under IRS Publication 561.

Bayit Lepleitot USA Inc. is a qualified recipient of grants from donor-advised funds at Fidelity Charitable, Schwab Charitable, Vanguard Charitable, the National Philanthropic Trust, the Jewish Communal Fund, and most community foundations in the United States. To recommend a grant to us, log in to your DAF sponsor's portal and search for "Bayit Lepleitot USA Inc." with EIN 13-xxxxxxx (placeholder). Grants typically arrive by check or ACH within one to three weeks of recommendation. Acknowledgements for DAF grants are sent to the DAF sponsor, not to the donor, because the IRS treats the DAF sponsor as the legal donor.

We do not provide goods or services in exchange for DAF grants - there is no quid pro quo, no event tickets, no benefits. This means DAF grants do not require disclosure adjustments under the IRS bifurcation rules.

Credit and debit card donations generate an automated receipt within minutes - typically faster than the time it takes the email to reach your inbox. If you have not received the receipt within an hour, check your spam folder; if it is not there, write to receipts@blphome.org and we will resend.

ACH and bank transfers generate the receipt five to seven business days after the funds settle in our account. The delay reflects the time the banking network takes to confirm clearance. The receipt date is the date the funds arrived in our account, which is the date the IRS, SAT, and Israeli Tax Authority treat as the gift date.

Stock and securities gifts generate the receipt within seven days of settlement, as described above. Wire transfers from outside the US, Mexico, or Israel generate the receipt within two business days of receipt in our destination account; the receipt date is the date of receipt.

In the second week of January each year, we issue every donor a consolidated annual statement summarizing all gifts received during the preceding calendar year. The statement lists every gift, the date, the amount in the currency of receipt and in the donor's local currency, and the receipt number. For US donors, the statement explicitly states that no goods or services were provided in exchange for any gift unless otherwise noted, satisfying the IRS substantiation requirements for the year as a whole.

If you have not received your annual statement by January 31st, write to receipts@blphome.org and we will send a duplicate within one business day. Annual statements remain available in your donor portal indefinitely.

When you designate your gift for a specific program - Bayit Lepleitot, Nivcheret, Bishvilech, or Beyachad - we honor that designation. Designated gifts are tracked separately in our financial records and reported separately in our annual audit. Designated gifts retain their full tax-deductibility under all three of our jurisdictions; designation is a use restriction, not a benefit, and does not create a quid pro quo.

We do not accept gifts restricted in ways that would compromise our independence or our mission - for instance, a gift conditioned on hiring a specific staff member, or one that would require us to depart from our halachic standards. Such gifts are returned with thanks.

Tax questions are addressed to receipts@blphome.org for receipt-specific inquiries and to giving@blphome.org for planning questions. We aim to respond within two business days. We do not give tax advice and we will recommend that you consult your own advisor for anything involving your specific tax situation.