Haifa Kindergarten Association for Managing a Playground for Children with Disabilities (גן הילד חיפה, אגודה לניהול גן משחקים לילדים מוגבלים - גמל"ם) is a registered Israeli nonprofit (amuta), registration no. 580038057, based in חיפה, founded in 1984. 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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