Yeshiva and Kollel for Avrachchim and Baalei Teshuvah - Ner HaTorah (Registered Association) (ישיבה וכולל לאברכים ולבעלי תשובה נר התורה) is a registered Israeli nonprofit (amuta), registration no. 580117679, based in ירושלים, founded in 1988. 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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