Beth Medrash Letora Utfila Heichal Shmaryahu (בית מדרש לתורה ותפילה בית"ר עילית) is a registered Israeli nonprofit (amuta), registration no. 580543551, based in ביתר עילית, founded in 2011. 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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