View source for The Charitable Fund of Rabbi Abraham and Estelle Levy

{{short description|'''Settlor-directed family fund, based at the Naima JPS school in London NW6, that spent £66,270 in 2025; the document filed as its 2025 accounts is in fact the accounts of Naima JPS, which holds £125,000 for the fund'''}}
{{Infobox organization
| name = The Charitable Fund of Rabbi Abraham and Estelle Levy
| type = Trust
| registration_id = Registered charity 276252
| founded = 1978-08-08 (registered)
| headquarters = Care of Naima JPS, 21 Andover Place, London NW6 5ED
| area_served = Throughout London, Israel
| key_people = [[Julian Levy]] (chair)
| revenue = £33,754 (year to 2025-12-31)
}}

'''[[The Charitable Fund of Rabbi Abraham and Estelle Levy]]''' is a charitable trust constituted by a deed dated 1 March 1978, as amended on 5 January 2015, and registered on 8 August 1978; it is also registered under the names "RABBI ABRAHAM LEVY CHARITABLE TRUST" and "THE COMMUNAL RABBI'S CHARITABLE TRUST".<ref name="EXTRACT">[[Charity Commission for England and Wales]], ''Register of Charities public extract'' (tables charity, charity_trustee, charity_annual_return_history, charity_area_of_operation, charity_classification, charity_other_names), extract dated 14 October 2026.</ref><ref name="FP_LV">[[Charity Commission]], [https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/276252/full-print The Charitable Fund of Rabbi Abraham and Estelle Levy (276252): full print] ''Register of Charities'', retrieved 16 October 2026.</ref> Its object is to apply its income to such charitable purposes or institutions "AS THE SETTLOR FROM TIME TO TIME DETERMINES"; the register describes its activities as "To help people and charitable institutions in need and to provide educational facilities for the community", in London and Israel.<ref name="EXTRACT" /> Its register address is that of [[Naima JPS]], 21 Andover Place, London NW6 5ED. The trustees are [[Julian Levy]] (chair, from 16 October 2018), who the register shows is also a trustee of Naima JPS (289066), and [[Sian Claire Levy]] (from 21 June 2022).<ref name="EXTRACT" /> Register figures for the year to 31 December 2025 are income £33,754 and spending £66,270 (2024: £44,829 and £50,320; 2023: £28,715 and £35,826).<ref name="EXTRACT" /><ref name="FP_LV" /> An archived full print of January 2021 lists Rabbi Dr [[Abraham Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Abraham Levy]] OBE as chair.<ref name="LV_FP21">[[Charity Commission]], [https://webarchive.nationalarchives.gov.uk/ukgwa/20210109150551/https://register-of-charities.charitycommission.gov.uk/charity-search/-/charity-details/276252/full-print The Charitable Fund of Rabbi Abraham and Estelle Levy (276252): full print] ''UK Government Web Archive'', capture of 09/01/2021.</ref>

== Objects and activities ==
The charity's registered objects read: "TO APPLY THE INCOME FOR THE BENEFIT OR FURTHERANCE OF SUCH CHARITABLE PURPOSES CHARITABLE INSTITUTIONS OR CHARITABLE FOUNDATIONS AS THE SETTLOR FROM TIME TO TIME DETERMINES."<ref name="EXTRACT" />

The register describes its activities as: "To help people and charitable institutions in need and to provide educational facilities for the community"<ref name="EXTRACT" />

Register classifications: General Charitable Purposes, Education/training, The Prevention Or Relief Of Poverty, Religious Activities, Other Charitable Purposes.<ref name="EXTRACT" />

Areas of operation recorded on the register: Throughout London, Israel.<ref name="EXTRACT" />

== Trustees ==
Current trustees, with other charities on which the same register trustee ID appears:<ref name="EXTRACT" />

{| class="wikitable sortable"
|+ Trustees of The Charitable Fund of Rabbi Abraham and Estelle Levy (register, October 2026)
! Trustee !! Appointed !! Chair !! Other trusteeships
|-
| [[Julian Levy]] || 2018-10-16 || Yes || [[Naima JPS]] (289066)
|-
| [[Sian Claire Levy]] || 2022-06-21 ||  || —
|}

=== Historical trustees (UK Government Web Archive) ===
{| class="wikitable"
|+ Trustees shown in archived register pages
! Capture date !! Trustees listed !! Source
|-
| 2010-07-09 || [[Abraham Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Abraham Levy]] || <ref name="u581fa5d9">[https://webarchive.nationalarchives.gov.uk/ukgwa/20100709100601/http://www.charitycommission.gov.uk/SHOWCHARITY/RegisterOfCharities/ContactAndTrustees.aspx?RegisteredCharityNumber=276252&SubsidiaryNumber=0 Register entry 276252, contact and trustees (capture of 20100709)] ''UK Government Web Archive''.</ref>
|-
| 2011-09-28 || [[Abraham Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Abraham Levy]] || <ref name="uad1f96e3">[https://webarchive.nationalarchives.gov.uk/ukgwa/20110928092514/http://www.charitycommission.gov.uk/Showcharity/RegisterOfCharities/ContactAndTrustees.aspx?RegisteredCharityNumber=276252&SubsidiaryNumber=0 Register entry 276252, contact and trustees (capture of 20110928)] ''UK Government Web Archive''.</ref>
|-
| 2018-01-04 || [[Abraham Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Abraham Levy]]; [[Estelle Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Estelle Levy]] || <ref name="ua88cf8df">[https://webarchive.nationalarchives.gov.uk/ukgwa/20180104232630/http://apps.charitycommission.gov.uk/Showcharity/RegisterOfCharities/ContactAndTrustees.aspx?RegisteredCharityNumber=276252&SubsidiaryNumber=0 Register entry 276252, contact and trustees (capture of 20180104)] ''UK Government Web Archive''.</ref>
|-
| 2021-01-09 || [[Abraham Levy (trustee, The Charitable Fund of Rabbi Abraham and Estelle Levy)|Abraham Levy]] (chair) – also trustee of [[The Montefiore Endowment]], [[Naima JPS]], [[The Hinuch Trust]], [[The Heshaim Or Theological College]]; [[Julian Levy]] (from 16 October 2018) – also trustee of [[Naima JPS]] || <ref name="LV_FP21" />
|}

The archived full print of January 2021 lists Rabbi Dr Abraham Levy OBE as chair and as a trustee of The Montefiore Endowment, Naima JPS, The Hinuch Trust and The Heshaim Or Theological College.<ref name="LV_FP21" /> The Naima JPS governors include a "Mrs Sian Levy"; whether she is the trustee [[Sian Claire Levy]] is not established.<ref name="ACC">[[Charity Commission]], [https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/276252/accounts-and-annual-returns The Charitable Fund of Rabbi Abraham and Estelle Levy (276252): accounts and annual returns] ''Register of Charities''; the document filed for the year to 31 December 2025, downloaded 16 October 2026, is the trustees' report and audited financial statements of Naima JPS (charity 289066, company 01796116) for the year to 31 August 2025 ("PDF p." = page of the PDF file). Latest accounts on the register (year to 31 December 2025): [https://web.archive.org/web/20261029095732/https://register-of-charities.charitycommission.gov.uk/en/charity-search?p_p_id=uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPortlet&p_p_lifecycle=2&p_p_state=maximized&p_p_mode=view&p_p_resource_id=%2Faccounts-resource&p_p_cacheability=cacheLevelPage&_uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPortlet_objectiveId=A18807338&_uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPortlet_priv_r_p_mvcRenderCommandName=%2Faccounts-and-annual-returns&_uk_gov_ccew_onereg_charitydetails_web_portlet_CharityDetailsPortlet_priv_r_p_organisationNumber=276252 archived copy], Wayback Machine, 29 October 2026.</ref>

== Finances ==
{| class="wikitable"
|+ Income and expenditure, five most recent reported years
! Financial year end !! Income !! Expenditure
|-
| 2021-12-31 || £30,181 || £52,191
|-
| 2022-12-31 || £46,753 || £31,015
|-
| 2023-12-31 || £28,715 || £35,826
|-
| 2024-12-31 || £44,829 || £50,320
|-
| 2025-12-31 || £33,754 || £66,270
|}
Source: register annual-return history.<ref name="EXTRACT" />

=== Archived accounts ===
Accounts no longer on the live register were found in the [[UK Government Web Archive]]:
* Accounts for the year ended 31/12/2014<ref name="u64ab518a">[https://webarchive.nationalarchives.gov.uk/ukgwa/20200106145027/http://apps.charitycommission.gov.uk/Accounts/Ends52/0000276252_AC_20141231_E_C.PDF The Charitable Fund of Rabbi Abraham and Estelle Levy accounts, year ended 2014-12-31] ''UK Government Web Archive'' (capture of 20200106).</ref>
* Accounts for the year ended 31/12/2015<ref name="u72dbd91d">[https://webarchive.nationalarchives.gov.uk/ukgwa/20200106145838/http://apps.charitycommission.gov.uk/Accounts/Ends52/0000276252_AC_20151231_E_C.PDF The Charitable Fund of Rabbi Abraham and Estelle Levy accounts, year ended 2015-12-31] ''UK Government Web Archive'' (capture of 20200106).</ref>
* Accounts for the year ended 31/12/2017<ref name="u0b310ce4">[https://webarchive.nationalarchives.gov.uk/ukgwa/20200106145836/http://apps.charitycommission.gov.uk/Accounts/Ends52/0000276252_AC_20171231_E_C.PDF The Charitable Fund of Rabbi Abraham and Estelle Levy accounts, year ended 2017-12-31] ''UK Government Web Archive'' (capture of 20200106).</ref>
* Accounts for the year ended 31/12/2018<ref name="u447d94bb">[https://webarchive.nationalarchives.gov.uk/ukgwa/20200106150739/http://apps.charitycommission.gov.uk/Accounts/Ends52/0000276252_AC_20181231_E_C.PDF The Charitable Fund of Rabbi Abraham and Estelle Levy accounts, year ended 2018-12-31] ''UK Government Web Archive'' (capture of 20200106).</ref>

== Funding in Israel ==
* The grants lists in the accounts for 2014 to 2022 name Israel-related recipients, among them [[UK Friends of the Association for the Wellbeing of Israel's Soldiers|UK Friends of AWIS]], [[Beit Halochem UK|Beit Halochem]], "Mechinah Keshet Yeh" ([[Keshet Yehuda]]), "JNF-The Benji Hillman Foundation" ([[Benji Hillman Foundation]]), "Nirim Foundation-israel" (£10,000 in 2020) and "British Friends of Yeshiva Shavei Hevron" (£1,465 in 2022); the IDF-linked grants are set out under [[#Support for the Israeli military|Support for the Israeli military]].<ref name="u72dbd91d" /><ref name="LV_AC2124">[[Charity Commission]], [https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/276252/accounts-and-annual-returns The Charitable Fund of Rabbi Abraham and Estelle Levy (276252): accounts and annual returns] ''Register of Charities''; accounts for the years to 31 December 2021, 2022, 2023 and 2024, downloaded 28 October 2026 ("PDF p." = page of the PDF file).</ref>
* The accounts for 2023 and 2024 give only totals: £34,151 to 26 institutions in 2023 and £49,820 to 18 institutions in 2024, "for the education, advancement and enhancement of Jewish religion". They state: "An exemption applies to the disclosure on the grounds of serious prejudice."<ref name="LV_AC2124" />
* No accounts of this charity are on the register for 2025: the filed document is the [[Naima JPS]] accounts. Register figures only: spending of £66,270 in 2025 (2024: £50,320).<ref name="EXTRACT" /><ref name="ACC" />

=== Israeli partners ===
The accounts name recipients but do not describe them, and the recipients for 2023 and 2024 are withheld.<ref name="LV_AC2124" /> The register lists Israel among the charity's areas of operation.<ref name="EXTRACT" />

== Support for the Israeli military ==
'''Grants.''' In the financial years 2016 to 2025 the accounts record the following grants to recipients linked to the [[Israel Defense Forces]], totalling £26,138:

{| class="wikitable"
|+ Grants to IDF-linked recipients, financial years 2016–2025
! Year !! Recipient (as named in the accounts) !! Amount !! Source
|-
| 2016 || [[UK Friends of the Association for the Wellbeing of Israel's Soldiers|UK Friends of AWIS]] || £4,338 || accounts for the year to 31 December 2017, PDF p.13 (prior-year column)<ref name="u0b310ce4" />
|-
| 2017 || UK Friends of AWIS || £4,000 || accounts for the year to 31 December 2017, PDF p.13<ref name="u0b310ce4" />
|-
| 2018 || UK Friends of AWIS || £4,000 || accounts for the year to 31 December 2018, PDF p.16<ref name="u447d94bb" />
|-
| 2020 || "UKAWIS" (UK Friends of AWIS) || £5,000 || accounts for the year to 31 December 2021, note 4, PDF p.12 (prior-year column)<ref name="LV_AC2124" />
|-
| 2020 || "Mechinah Keshet Yeh" ([[Keshet Yehuda]]) || £2,000 || accounts for the year to 31 December 2021, note 4, PDF p.12 (prior-year column)<ref name="LV_AC2124" />
|-
| 2020 || "JNF-The Benji Hillman Foundation" ([[Benji Hillman Foundation]]) || £1,800 || accounts for the year to 31 December 2021, note 4, PDF p.12 (prior-year column)<ref name="LV_AC2124" />
|-
| 2022 || "UKAWIS" (UK Friends of AWIS) || £5,000 || accounts for the year to 31 December 2022, note 4, PDF p.12<ref name="LV_AC2124" />
|}

Earlier, the accounts for 2015 list £250 to [[UK Friends of the Association for the Wellbeing of Israel's Soldiers|UK Friends of AWIS]] in 2015 and £8,000 (restricted funds) in 2014, and £1,000 to Beit Halochem in 2014.<ref name="u72dbd91d" /> UK Friends of AWIS is the charity whose registered objects are the relief of need and suffering of serving and discharged Israeli soldiers and their families; [[Beit Halochem UK]] supports centres for disabled veterans of the [[Israel Defense Forces]]. No IDF or military funding is stated in the register entry or in the [[Naima JPS]] accounts filed under this charity for 2025, and the recipients for 2023 and 2024 are withheld.<ref name="EXTRACT" /><ref name="ACC" /><ref name="LV_AC2124" />

'''Prior scrutiny.''' No Charity Commission inquiry or Official Warning, and no complaint or report by the [[International Centre of Justice for Palestinians]], the [[Islamic Human Rights Commission]] or ''[[Declassified UK]]'', concerning this charity's support for soldiers was found (checked October 2026).

=== Activity beyond the Green Line ===
Findings are graded by confidence. "Partner" findings concern the Israeli recipient organisation, not proven use of UK funds.

{| class="wikitable"
|+ Evidence of activity beyond the 1949 armistice line
! Finding !! Confidence
|-
| The accounts for 2022 list £1,465 to "British Friends of Yeshiva Shavei Hevron", whose name refers to the [[Yeshivat Shavei Hevron|Shavei Hevron yeshiva]] in Hebron, in the occupied West Bank; the accounts give no place or purpose.<ref name="LV_AC2124" /> || Medium (recipient matched by name)
|-
| No place in Israel is named in the register entry or in the document filed for 2025.<ref name="EXTRACT" /><ref name="ACC" /> || Not established
|}

== Controversies and regulatory action ==
* No Charity Commission inquiry, Official Warning or Gazette insolvency notice naming this charity was found, and its register entry shows no regulatory alert;<ref name="ALERTS">[[Charity Commission]], ''Register of Charities'', charity overview page (register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/ followed by the organisation number) for each of the 25 batch-25 charities, all retrieved on 16 October 2026 and checked for a "Regulatory alerts" notice; none showed one.</ref> it is not among the charities named in the Commission's cheque-cashing class-inquiry announcements (May, September and December 2025) or in the September 2026 statement of results.<ref name="CC_CHEQUE1">[[Charity Commission]], [https://www.gov.uk/government/news/serious-concerns-over-use-of-22-million-triggers-investigation-by-charity-regulator Serious concerns over use of £22 million triggers investigation by charity regulator] ''GOV.UK'', 14 May 2025.</ref><ref name="CC_CHEQUE2">[[Charity Commission]], [https://www.gov.uk/government/news/regulator-opens-next-phase-of-investigation-into-105-charities-connected-to-company-cashing-cheques Regulator opens next phase of investigation into 105 charities connected to company cashing cheques] ''GOV.UK'', 1 September 2025.</ref><ref name="CC_CHEQUE3">[[Charity Commission]], [https://www.gov.uk/government/news/regulator-announces-next-charities-to-be-investigated-as-part-of-inquiry-connected-to-company-cashing-cheques Regulator announces next charities to be investigated as part of inquiry connected to company cashing cheques] ''GOV.UK'', 4 December 2025.</ref><ref name="CC_CHEQUE4">[[Charity Commission]], [https://www.gov.uk/government/news/regulator-concludes-investigation-into-4-charities-as-class-inquiry-continues Regulator concludes investigation into 4 charities as class inquiry continues] ''GOV.UK'', 9 September 2026, with [https://www.gov.uk/government/publications/statement-of-the-results-of-a-class-inquiry/statement-of-the-results-of-a-class-inquiry Statement of the results of a class inquiry] (same date).</ref> The charities in the Commission's settlements class inquiry (opened August 2026) have not been named, so it is not known whether this charity is among them.<ref name="CC_SETTLE">[[Charity Commission]], [https://www.gov.uk/government/news/charity-regulator-opens-inquiry-into-charities-working-in-illegal-israeli-settlements Charity regulator opens inquiry into charities working in illegal Israeli settlements] ''GOV.UK'', 5 August 2026 (a fact-finding statutory class inquiry initially involving 8 charities which "are not being publicly named at this time").</ref>
* '''Wrong document filed.''' The document filed on the register as this charity's accounts for the year to 31 December 2025 is the trustees' report and audited financial statements of [[Naima JPS]] (charity 289066, company 01796116) for the year to 31 August 2025, audited by [[Sopher + Co LLP]]. It contains no accounts of this charity, so its 2025 register figures (income £33,754, spending £66,270) cannot be checked against filed accounts.<ref name="ACC" /><ref name="EXTRACT" />
* '''Funds held by Naima JPS.''' Note 18 of the Naima JPS accounts says that its cash includes funds held on behalf of this charity, with "The corresponding liability of £125,000 ... included in other creditors", and that "Any interest earned on these funds is paid over to the Rabbi Levy Charitable Trust upon receipt". Note 27 adds: "J Levy, a trustee of the Charity, is also a trustee of the Charitable Fund of Rabbi Abraham and Estelle Levy." Naima's reserves text says its funds are "invested in Israeli bonds, treasury bills and lending through CSBF"; the accounts do not say how the £125,000 is invested.<ref name="ACC" />

== Other registers and records ==
=== Scotland and Northern Ireland ===
No entry was found on the [[Office of the Scottish Charity Regulator|Scottish Charity Register]] for this charity (register export dated 14 October 2026, searched by name).<ref name="OSCR">[[Office of the Scottish Charity Regulator]], [https://www.oscr.org.uk/download/charity-register Scottish Charity Register download] ''OSCR'', export dated 14 October 2026; keyword search of the 25 batch-25 charity names found no matching Scottish registration.</ref> No entry was found on the [[Charity Commission for Northern Ireland]] register (API name searches returned zero results).<ref name="CCNI">[[Charity Commission for Northern Ireland]], [https://www.charitycommissionni.org.uk/api/charity-search/results?searchText=Ormiyad&pageNumber=1 Register of charities search API] ''CCNI'', searched 16 October 2026 (keyword searches for each of the 25 batch-25 charity names returned zero results).</ref>

=== The Gazette ===
Searches of ''[[The Gazette]]'' notice feeds (all notices, insolvency and company) for the charity's name found no insolvency, winding-up or strike-off notice.<ref name="uaf39d702">[https://www.thegazette.co.uk/all-notices/notice/data.feed?text=Rabbi%20Abraham%20and%20Estelle%20Levy The Gazette: notices matching 'Rabbi Abraham and Estelle Levy'] ''The Gazette'', searched 16 October 2026.</ref>

=== Grants recorded by 360Giving ===
No grants received or made by this charity are recorded in 360Giving data.<ref name="u50496f20">[https://api.threesixtygiving.org/api/v1/org/GB-CHC-276252/grants_received/?limit=100 360Giving API: grants received by GB-CHC-276252] ''360Giving'', queried 16 October 2026.</ref>

=== Sanctions screening ===
The charity's name, its current register trustees, trustees named on archived register pages, trustees and officers named in the accounts read for this profile and (for charitable companies) its Companies House officers were screened against the UK Sanctions List and the OFSI Consolidated List. No match was found.<ref name="SANC">[[Foreign, Commonwealth and Development Office]], ''UK Sanctions List'' (CSV); [[Office of Financial Sanctions Implementation]], ''Consolidated List of Financial Sanctions Targets'' (ConList.csv). Batch-25 screening covered 459 name strings: the 25 charity names and their other names, current register trustees, trustees named on archived register pages, trustees, officers, examiners and other people and organisations named in the accounts and websites read for this batch, every person and organisation linked in the profiles, and the Companies House officers of the charitable companies and of the related companies Renco Properties, Conlatuse and Landmead; the only hits were generic words (the word "QA" in the names of corporate formation agents) and surname-only matches, which were rejected; no person matched. Screened 16 October 2026.</ref>

=== Land and property ===
The register records that the charity does not own or lease land or property.<ref name="EXTRACT" /> No title registers were purchased.<ref name="HLRWEB">[[HM Land Registry]], [https://search-property-information.service.gov.uk/ Search for land and property information] ''GOV.UK'', accessed October 2026; no titles were looked up or purchased. Candidate title numbers below come from the free [[Corporate and Commercial Ownership Data|CCOD]] / [[Overseas Companies Ownership Data|OCOD]] datasets (October 2026 release), not from paid title registers.</ref>

=== Parliament ===
Hansard exact-phrase searches for "Charitable Fund of Rabbi Abraham and Estelle Levy", "Rabbi Abraham Levy Charitable Trust", "Communal Rabbi's Charitable Trust" returned 0 contributions in total.<ref name="HANS">UK Parliament, [https://hansard-api.parliament.uk/search/contributions/Spoken.json?queryParameters.searchTerm=%22Rabbi%20Abraham%20and%20Estelle%20Levy%22&queryParameters.take=100&queryParameters.orderBy=SittingDateAsc Hansard search API: contributions matching the exact phrase "Rabbi Abraham and Estelle Levy"] ''Hansard'', queried 16 October 2026 (Spoken and Written endpoints; quoted-phrase search).</ref>

== Web archive ==

The [[UK Government Web Archive]] holds 2 archived [[Charity Commission]] register pages used in this profile (cited in the sections above).
The 2021 archived full print showed the status "Charity reporting is up to date" and "Other regulators: No information available".<ref name="LV_FP21" />

== External links ==
* No current official website.

==Notes==
<references/>

[[Category:Jewish charities in the United Kingdom]]
[[Category:Charities based in London]]
[[Category:Israel]]
[[Category:Charities]]
[[Category:Charities supporting the Israel Defense Forces]]