S.K.L. - Association for Planning and Development of Community Services in Bat Yam (Registered Association) (ש.ק.ל. - העמותה לתכנון ופתוח שרותים קהילתיים בבת-ים) is a registered Israeli nonprofit (amuta), registration no. 580009728, based in בת ים, founded in 1982. It holds Section 46 approval, so donations to it are tax-deductible in Israel. It holds a certificate of proper management (Nihul Takin).
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