APPENDIX G

International Relief Fund for the Afflicted and Needy (Canada)

Links to Hamas

Contents: Tab 1 Chart 1 - IRFAN-Canada and JFHS Ties to Hamas Tab 2 Chart 2 JFHS and IRFAN-Canada links to Hamas Government Officials and Organizations Tab 3 Table 1 Pattern of Fund Recipients Chosen by IRFAN-Canada, JFHS, HLF, and other organizations Tab 4 Table 2 JFHS and IRFAN-Canada Associated to Individuals Identified in the HLF Trial Documents

Appendix G JFHS and IRFAN-Canada ties to Hamas This appendix illustrates past and present linkages between JFHS, IRFAN-Canada and Hamas which the CRA has been able to identify through publicly available documents. It contains: Link Analysis Chart 1, which is keyed to detailed information set out in sections 1 and 2 below; Link Analysis Chart 2 showing JFHS and IRFAN-Canadas funding links to partner organizations run as Hamas organizational nodes by key Hamas members, six of whom were part of the 1992 deportation to Lebanon and have since gone on to become elected Hamas representatives and Ministers, 1 as well as additional JFHS and IRFAN-Canada links to Hamas-run Ministries; Table 1 showing the consistent pattern of funding recipients chosen by HLF, JFHS and IRFAN-Canada, and other organizations found in U.S. and German court decisions to operate as part of the global financing network for Hamas, the majority of which have been listed in a variety of jurisdictions. This information is derived from the limited set of documents noted on the table; and Table 2 showing our analysis of JFHS and IRFAN-Canadas association with individuals identified in the HLF trial documents as key activists and/of senior figures in Hamas. Link Chart 1: IRFAN-Canada and JFHS ties to Hamas 1. Previous Audit Findings At the time of our previous audit, we identified to IRFAN-Canada eleven organizations we believed to be affiliated with Hamas. We subsequently learned that eight of these eleven organizations had, in fact, been listed as unlawful associations in Israel in 2002 (i.e. by the time of our audit). Five of these eleven organizations were previously funded by JFHS and eight were named as Hamas controlled organizations in the evidence upon which the HLF was convicted in the United States on terrorism financing charges in November 2008. These organizations appear in the box on the extreme right-hand side of the chart. Immediately below the box is Mr. Ahmed Al-Kurd of the Al-Salah Society who was one of the individuals who first established JFHSs presence in the West Bank and Gaza, was a named agent for the receipt and distribution of funds for both JFHS and HLF in Gaza, and was later appointed in the same capacity for IRFAN-Canada. Mr Al-Kurd has since become the Minister of Social Affairs in the Hamas government. Mr. Al-Kurd and the Al-Salah Society were both designated by the United States Treasury as key support nodes" for Hamas (August 2007).

1 As found in publically available information and as referenced in the The Washington Institute for Near East Policy. The Palestinian Legislative Council: A Handbook. Washington: Washington Institute for Near East Policy, 2007.

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2. Current Audit Findings Our findings for the current audit period have identified that IRFAN-Canada has partnered with organizations that, variously: are run by members of the Hamas government; openly support and provide funding to Hamas; have been raided or listed as unlawful associations in Israel for affiliation to Hamas; or have had their bank accounts seized for connections to Hamas. Our findings (keyed to the numbers found on the chart) indicate that IRFAN-Canada provided approximately $14,629,000 2 in resources to these organizations during the current audit period, as detailed below: 1. Ministry of Telecommunications and Information Technology West Bank The Ministry was under the control and direction of Hamas from March 2006 to June 2007. IRFAN-Canada provided funding directly to the Ministry during this timeframe: - In March and April 2006, IRFAN-Canada transferred $113,548 directly to the Ministry through its Cairo Aman Bank NIS account. - In July 2006, IRFAN-Canada transferred $57,331 directly to the Ministry from its Bank of Palestine NIS account. Following this payment, the Bank required that IRFAN-Canada immediately close the account, which had only been open for three days. - From September 2006 to April 2007, IRFAN-Canada transferred $418,785 to the Ministry through its major partner organization in Gaza, Ard El Insan (AEI). Audit findings did not reveal any attempt on the part of IRFAN-Canada to cut off its relationship with or funding to the Ministry while it was under the control and direction of Hamas. IRFAN-Canada claims that payments to the Ministry were made for orphan sponsorship but was unable to provide to us documentation substantiating the mandate of the Ministry as it relates to orphan sponsorship, or the reasoning behind its decision to form a partnership with the Ministry for this purpose. We note, however, that the website of the Hamas-run Ministry of Telecommunications in Gaza states that it distributes financial assistance to the families of martyrs through the post office system, which is run under its authority. 2. Ministry of Health Gaza The Ministry of Health in Gaza has been under Hamas control and direction since March 2006. Dr. Basem Naim, the Minister of Health, is a long-time Hamas member. During the audit period, Ard El Insan facilitated the transfer of goods valued at approximately $181,868 from IRFAN-Canada to the Hamas Ministry of Health in Gaza.

Amounts are based on average annual exchange rates from US dollars and New Israeli shekels to Canadian dollars.

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Our audit findings also note that, in May 2008, IRFAN-Canada sent a letter directly to the Minister of Health affirming its support for the Hamas Ministry. Ard El Insan is carbon-copied on the letter.

3. Inash El Usra The organizations website states that it supports families of martyrs, resisters, and detainees. This same information was also found on IRFAN-Canadas project file. IRFAN-Canada provided approximately $22,300 to this organization during the audit period. IRFAN-Canada financed Inash El Usra for the distribution of orphans payments through the Ministry of Telecommunications and Information Technology, including during the period during which the Ministry was under the control and direction of Hamas. 4. Orphanage Committee of Ramallah & El-Bireh (Ramallah Zakat Committee) The Orphanage Committee of Ramallah & El-Bireh is controlled by the Ramallah Zakat Committee The Ramallah Zakat Committee was listed as unlawful association in Israel on February 25, 2002. Four members of the Ramallah Zakat Committee were elected as members of the Hamas (Change and Reform) Legislative Council in the January 2006 elections in the West Band and Gaza. IRFAN-Canada allocated approximately $86,000 to the Ramallah Zakat Committee in January 2007. As noted in Section 2.5 of the letter: - The CRA advised JFHS and Mr. Abdel-Majid on 1998-03-23 that the Ramallah Zakat Committee was alleged to be affiliated with Hamas. - The CRA advised IRFAN-Canada on 2004-07-23 that the Ramallah Zakat Committee was alleged to be affiliated with Hamas. - On 2004-11-19, IRFAN-Canada advised the CRA that it ceased all activity with the Ramallah Zakat Committee in November 2003. - Audit information reveals that IRFAN-Canada continued its relationship with the Ramallah Zakat Committee as early as 2004-12-18, one month after the close of our previous audit. 5. Al Muntada At-Tahqafi Cultural Forum In January 2006, the President of the Cultural Forum, Mr. Ahmed Attoun, was elected as a Change and Reform (Hamas) representative to the Palestinian Legislative Council. IRFAN-Canadas West Bank office manager, Mr. Abu Kaff, served as a director of the Cultural Forum from its inception. In March 2006, Israeli Forces raided the Cultural Forum destroying office equipment and confiscating computers. In April 2006, IRFAN-Canada purchased new office furniture, computers and books for the Cultural Forum costing approximately $17,000. G-3/6

In June 2006, the President of the Cultural Forum, Mr. Mohammed Ahmed Attoun, was arrested by Israeli forces. On January 10, 2008, the Cultural Forum was closed and listed as unlawful association in Israel.

6. Al Khansaa Womens Association The Association was raided by the Israeli Forces in October 2007 Israel listed the Association as an unlawful association on March 31, 2008. IRFAN-Canada provided $6,600 in direct funding to the Association from 2005 to June 2008. IRFAN-Canada financed the Association for the distribution of orphans payments through the Ministry of Telecommunications and Information Technology, including during the period for which the Ministry was under the control and direction of Hamas. 7. El Lid (Al Lod) Charitable Society The Societys Arab Bank account was confiscated by Israeli security forces on February 25, 2004 as part of the struggle against financing of terrorism. The former President of the Society, Mr. Walid Salhi was a member of IRFANCanadas foreign advisory committee and had signing authority for three of its foreign bank accounts from January 20, 2004 to February 14, 2007. - We note that at the time of the confiscation of the Societys Arab Bank account, the President of the Society, Mr. Salhi had signing authority over IRFAN-Canadas bank accounts. The Society is listed as one the funding recipients of the Union of Good. IRFAN-Canada provided approximately $24,400 to the Society between 2005 and 2006. 8. Tubas Charitable Society The Societys Arab Bank account was confiscated by Israeli security forces on February 25, 2004 as part of the struggle against financing of terrorism. IRFAN-Canada provided approximately $9,950 to the Society from 2005 to 2009. 9. Arab Medical Union Israel listed the Arab Medical Union as an unlawful association on June 6, 2008 for its membership in the Union of Good and its support for Hamas. The Arab Medical Unions website contains video of Hamas founder Sheikh Ahmed Yassin, thanking that organization for its assistance. The Union of Goods website highlights the Arab Medical Union as one its recommended organizations to which funding should be directed. Audit findings reveal that IRFAN-Canada had written agreements with the Arab Medical Union to transfer approximately $525,274 in funding in 2009.

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10. Zakat Fund, Lebanon The Zakat Fund was listed as an unlawful association in Israel on June 26, 2008 for its membership in the Union of Good and support to Hamas IRFAN-Canada provided resources valued at approximately $9,600,950 to the Zakat Fund during the audit period. 11. Islamic Medical Association, Lebanon The Association works with the Zakat Fund in Lebanon for the distribution of resources received from IRFAN-Canada. The Association also maintains close ties with the Jamma Islamiya (Islamic Group, Muslim Brotherhood) in Lebanon. - The Associations President, Rami Dergham, was nominated to represent the Jamma Islamiya (Islamic Group, Muslim Brotherhood) in Tripoli during the 2009 parliamentary elections in Lebanon. - The Association carries out joint projects with the Jamma Islamiya in Lebanon. - Faisal Mawlawi, the chairman of the Jamma Islamiya until December 2009, was an original trustee of the Union of Good. IRFAN-Canada provided resources valued at approximately $3,505,610 to the Association during the audit period. 12. Qatar Charity The Qatar Charity was listed as an unlawful association in Israel on June 26, 2008 for its membership in the Union of Good and support to Hamas IRFAN-Canadas General Manager, Mr. Abdel-Majid, travelled to Qatar between October 28, 2009 and November 2, 2009, to meet with representatives of the Qatar Charity to discuss a partnership between the two organizations. 13. Sheikh Eid al Thani Charitable Association The Association was listed as unlawful association in Israel on June 26, 2008 for its membership in the Union of Good and support to Hamas IRFAN-Canadas General Manager, Mr. Abdel-Majid, travelled to Qatar between October 28, 2009 and November 2, 2009 to meet with representatives of the Association to discuss a partnership between the two organizations. 14. International Islamic Charitable Organisation, (IICO) Kuwait The IICO was listed as an unlawful association in Israel on February 25, 2005. The IICOs Charitable Palestine Committee was declared an unlawful association in Israel on June 26, 2008 for membership in the Union of Good and support to Hamas. IRFAN-Canada sent two facsimiles to the office of the IICO on January 18, 2006

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15. Al Khidmat Foundation in Pakistan The Al-Khidmat Foundation is one of 14 charitable organizations that form part of Jamaat-i-Islami Pakistans social wing. - Russia listed Jamaat-i-Islami Pakistan as a financier and supporter of terrorism in February 2003. - Jamaat-i-Islami Pakistans militant wing, Hizbul Mujahideen, was listed by the European Union in March 2006. In April 2006, Jamaat-i-Islami Pakistan set up a fund to provide support to Hamas. In May 2006, IRFAN-Canada provided $50,000 to the Al-Khidmat Foundation. In August 2006, the Al-Khidmat Foundation presented a cheque for six million rupees ($112,140 CAN) to Khalid Mishal, Hamas political leader.

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IRFAN-Canada and JFHS - Ties to Hamas - Link Chart

Previous Agent Alleged Previous Member 2002 Audit Findings 2002 Audit 2005 to 2007 Apr 2001 combined operations Former Employee and Inc. Director Picture 1 Povrel Jerusalem Fund for Human Services (Applied 1992) ( Denied, 1998) Abandoned 2000) Rasem Abdel-Majid Former Office Manager 1991-2001 Former employee from 1991 to 2001 Mustafa Orab Former West Bank Office Manager (2001 to Apr 2007) Current employee and Executive Director April 15, 2008 - Confiscation Order December 30, 2004 Listed as an Unlawful Association Former Office Manager October 25, 2007 - Order of Seizure International Relief Fund for the Afflicted and Needy (Reg: 1999-11-18) Former partner IRFAN/JFHS IRFAN / JFHS listed as an unindicted co-conspirator in HLF Trial Jul 2008 Meeting 2009 Medical Scientific Society Feb 2002 & 2008 confiscation order Islamic Charitable Society - Hebron Listing Action by the Israeli Government Orphanage Committee 4 Continued by

2002 Audit Results and Subsequent Listings

Feb 2002 Feb 2002 Rammalah Zakat Committee 2002 Audit Findings show IRFAN-Canada funding Hamas controlled organizations

Toulkarim Zakat Committee

Khaled Abu Khaff

Meeting 2009

Qatar Sheikh Eid Al Thani Charitable Organization (Listed May 2008 Israel) 13

facsimile transmissions 2006 Agreements 2009 Apr 2006

Holy Land Foundation (Listed Dec 2001 Canada, US, UNRST & May 1997 Israel) Jun 2006 Listed for funding to Hamas

Feb 2002 Jenin Zakat Committee

Member

Nabulus Zakat Committee Feb 2002

Qatar Charity (Listed May 2008 Israel) 12 Member Member Member

Kuwait International Islamic Charitable Organization (Listed Feb 2002 Israel) 14

Raided Mar 2006 Israel Forces

Qaliqilla Zakat Committee 2002/2005 to 2008 2005 to current Feb 2002 2005/2006 Orphan Care Society of Bethlehem Previous Agent Feb 2002 Al-Islah Society - Bethleham

Director Member Arab Medical Union (Listed Jun 2008 Israel) 9 Previous Agent Al Muntada Cultural Forum (Listed Jan 2008 Israel) 5 Raided Oct 2007 Israel Forces 2005 to current 2005 to current Jun 2006 . Lebanon President Talal Moustafa Humanitarian Relief and Development Society Head of the Cultural Forum Support the children of martyrs and detainees (Video of Sheikh Ahmed Yassin, Hamas leader, on their website) GIIK Zakat Fund (Listed Jul 2008 Israel) 10 Islamic Medical Association 11 Key members part of the MB Support the children of martyrs and detainees Alleged Association Closed Feb 2008 by Israel Forces Al Khansaa Women's Association (Listed Mar 2008 Israel) 6 El-Lid / Al-Lod Charitable Society 7 In'ash El-Usra 3 Member, Advisory Board Signing Authority of IRFAN's foreign bank accounts 2004-2007

Feb 2002 Al-Salah Association (Listed in the US Aug 2007)

Receives the majority of IRFAN's gifts in kind

Union of Good Listed Jul 2008 (US and Israel)

Escorted Rasem Abdel-Majid

Oct 2005 to current 2006/2008-2009 2005 to current

President

Former President Walid Salhi Tubas Charitable Society 8 Facilitated funding for IRFAN Ard El Insan Ministry of Telecommunications and Information Technology 1

Ahmed Al-Kurd (Listed Aug 2007 US)

Facilitated funding for IRFAN

Minister

Dar al Fatwa

Minister Ministry of Health 2 Basem Na'im Ministry of Social Affairs

Member

operating as part of a network providing organizational and financial support to Hamas Pakistan

Hamas administered Ministry during March 2006 to June 2007

Hizbul Mujahideen (Listed Nov 2005 EU) Mohammed Ahmed Attoun

Arab Bank Accounts Frozen by Israeli government for funding to Hamas (Feb 2004) Hamas Ministry

Militant wing Hamas Ministry Two Pending Court Case re: Funding to Hamas

Member of Hamas Government Charitable Arm of Jamaat E- Islami Pakistan (Listed 2003 Russia) Al-Khidmat Foundation 15

Donated $6 million rupees in Aug 2006 to Khalded Meshaal (Hamas Leader) Muslim Brotherhood
HLF Funded JFHS Funded Listed Individual Listed Organization Hamas Member Terrorist/Armed Group

Created by Hamas and Listed for Support to Hamas

Hamas

Hamas MP connections to Charitable Organizations Funded by JFHS & IRFAN-Canada

Associate (HLF documents) Islamic Science and Culture Society

Parliamentarian Ibrahim Abu Salem

'Unofficial' member (Watson memo) Ramallah Zakat Committee (Listed February 2002 Israel)

Also known as Orphanage Committee Funded between 2005 and 2007 Provided funding (300-9-1)

Parliamentarian Mahmud Rumahi

Member (HLF documents)

Provided funding (300-9-1)

JFHS

Sent aid to deportees (500-01-01) Deported to Marj al-Zuhour, 1992

Parliamentarian Mahmud Musleh

Member (HLF documents)

Funded between 2001 and 2003 (2002-05-05)

Parliamentarian Fadel Hamdan

Member (Watson memo)

Provided funding (300-9-1)

Parliamentarian Fathi Qarawi

Member (Watson memo) Tulkarm Zakat Committee (Listed February 2002 Israel)

Funded between 2001 and 2004 (2002-05-05)

Provided funding (300-9-1)

Minister of Labour, Social Affairs Ahmad Al-Kurd

Director Al Salah Association (Listed February 2002 Israel, August 2007 US) Member (Watson memo) Hamed Bitawi

Funded between 2001 and 2002 (2005-05-05)

IRFAN

Employee Parliamentarian

HAMAS

Parliamentarian Husni Bourini

Senior Member Nablus Zakat Committee (Listed June 2006 Israel)

Funded between 2001 and 2004 (2005-05-05) Employee Provided funding (300-9-1)

Parliamentarian

Head of Orphan's Branch (Watson memo) Azzam Salhab Islamic Charitable Society of Hebron (Listed February 2002 Israel)

Funded between 2001 and 2003 (2005-05-05)

Funded in 2006 (815-02-01) Director (860-2-13) Al Muntada Cultural Forum (Listed March 2008 Israel) Khaled Abu Kaff

Parliamentarian Ahmad Mohammad Attoun

President

Government Ministry Ministry of Telecommunications and Information Technology

Funded between 2005-2010

Government Ministry Basem Naim

Minister Ministry of Health

Provided resources

HLF Funded Listed Organization Individual Deported by Israel

JFHS Funded

IRFAN Funded

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Pattern of Funding Recipients chosen by HLF, JFHS, IRFAN-Canada and other Organizations
Povrel Jerusalem Fund for Human Services (JFHS) / International Relief Fund for the Afflicted and Needy (IRFAN) 1

Holy Land for Relief and Development (HLF) 2

Union of Good (UG) 3

Al-Aqsa Foundation

Palestinians Relief and Development Fund (Interpal) 5

Listing Entities and Dates

*
OSFI Israel Feb-02 Jan-08 Aug-07 Feb-02 Feb-02 US UN

*
FUNDING RECIPIENTS: Al Islah Society Al Muntada Cultural Forum Al Salah Association/Society Gaza Al-Muyamma alsalmi social association (Islamic Centre Gaza) Al-Tadamun (Solidarity) Charitable Society Comit de Bienfaisance et de Secours aux Palestiniens Dar El-Salam Hospital Islamic Association for Palestine Al Jamiya al-Khairiya al-Islamiya (Islamic Charitable Society Hebron) Islamic Relief Committee Islamic Science and Culture Committee Al-Jamiya al-Islamiya (Islamic Society/Association Gaza) Jenin Zakat Committee Medical Scientific Society Nablus Zakat Committee Orphan Care Society Bethlehem Qalqilia Zakat Committee Ramallah Zakat Committee Sanabil Association for Relief and Development Tulkarm Zakat Committee INDIVIDUALS: Ahmed Al Kurd Fawaz Hamad member org Jun-06 Aug-03 Dec-07 Sep-03 Feb-02 07-Oct Feb-02 Jul-08 Jun-06 Feb-02 Feb-02 Feb-02 Jun-06 Aug-03 Oct-09 Sep-03 Feb-02

Union of Good IRFAN HLF Al Aqsa Interpal

Aug-07 Nov-08 Feb-02 Dec-04 01-Dec Dec-01 May-97 Dec-01 Sep-03 May-03 May-97 Sep-03 Sep-03 Aug-03 May-97 Sep-03

* Union of Good Founding Organizations Audit Findings and JFHS Application for Registration 2 United States of America vs. Holy Land Foundation for Relief and Development 3 The Union of Good: A Global Muslim Brotherhood Hamas Fundraising Network. NEFA Foundation 4 Federal Administrative Court Judgment in the Administrative Dispute of AL-AQSA e.V. and the Federal Republic of Germany. 5 Inquiry Report: Palestinians Relief and Development Fund (Interpal) UK Charity Commission
1

"U.S. Designates Five Charities Funding Hamas and Six Senior Hamas Leaders as Terrorist Entities." U.S. Department of the Treasury

JFHS and IRFAN-Canadas Association with Individuals Identified as Key Activists and/or Senior Figures in Hamas in HLF Documents
IRFAN-Canada's Previous Partner Agencies (2004 audit findings) Islamic Charitable Society - Hebron Listed February 2002, Israel Links to Hamas (As identified by the Holy Land Foundation exhibits and the Watson Memo) Identified as a senior Hamas activitst Identified as a senior Hamas activitst

Associated Individuals Muhammad Ayad Muhammad Missaq Hashem abd al-Nabi Natshe

Role Director/Manager Director/Chairman

JFHS Links Also identified as a JFHS agent for the Al-Sa'deh Sewing factory

Adnan abd al-Hafez Musbah Maswada Izzam Naaman abd al-Rahman Salhab Hathem Mahmud Hassan Shahada Taher abd al-Aziz Dandis Ramallah Zakat Committee Listed February 2002, Israel Omar Hamdan Aqel Suliman Muhammad Rabia (Aqal Sulayman Muhammad Rabiyah) Amar Muhammad Ahmed Hamdan Ibrahim Said Hassan Abu Salem Fadel Muhammad Salah Hamadan Mahmud Ahmed Abd Al-Rahman Ramhi Nabil Abd Al-Hadi Mustafa Mansur Jenin Zakat Committee Listed February 2002, Israel Zeid Zakarneh

Directorate/Chairman Head, Orphans' Branch Secretary Member Communication's Officer Director/Manager

Identfiied as a Hamas member Identified as a Hamas member in Hebron Identified as a Hamas activist Identified as a Hamas leader in Hebron Identified as Key Hamas leader Identified as Hebron's representative to Hamas Named as a JFHS agent

Committee member/Treasurer Involved in transferring Hamas funds to families of detainees Unofficial member Committee member Committee member Committee secretary Hamas leader in prision, Hamas leader in West Bank Hamas member deported to Lebanon in 92, senior Hamas activist, heads Majlis al Shura (advisory council) In charge of Ramallah area on behalf of Hamas Identified as Key Hamas Leader Previous agent of JFHS, also photographed with Mr. Abdel-Majid in 1994 This Committee sent an appeal to JFHS to help support Ahmed Salim Ahmed Saltana's treatment

Ahmed Salim Ahmed Saltana

Head of the committee

Involved in transferring materials for explosive charges, planning of a car bombing

Nazia Abu Aoun Iyyad Braham Fathi Katit Muhammad Radwan Ibrahim Hassan Ali Jaber Nur Al-Din Kamal Asad Tahaina Naser Khaled Ibrahim Jarar Abd al-Jaber Muhammad Ahmed Jarar Fawaz Hamdan

Committee member In charge of Zakat committee computer Committee member Committee member Committee member & Communication officer (according to information submitted in support of the JFHS application) Committee president Administered by the Jenin Zakat committee Head of the committee Senior committee member

Senior Hamas activist Hamas chief in the village of Siris Hamas activist is Siris Hamas activist Senior Hamas member Aiding suicide bombers, Hamas activities recruited to Hamas terrorist wing, assisted Hamas operatives Transferred weapons to Hamas recruits Imprisioned for activities in connection to Hamas (aiding fugitives, funding weapon purchases)

Former JFHS Administrator and contact for the Jenin Zakat Committee's Al-Razi Hospital

Professor Khalid Said "Abu Hammam" Al-Razi Hospital Nablus Zakat Committee Listed June 2002, Israel Abd al-rahim Taha Hanbali Hamid Sulayman Jaber Bitawi

Head of Hamas administrave efforts in Jenin, member of Hamas administration office for norther west bank region

Hamas activist In charge of Hamas rallies, senior Hamas activist

Former JFHS agent

IRFAN-Canada's Previous Partner Agencies (2004 audit findings) Tolkarem/ Tulkarm Zakat Committee (Charity Society) Listed February 2002, Israel

Associated Individuals Hammad Muhammed Hamed Qa'adan Ibrahim Muhammad Salim Salim Nir Al Shams

Role Head of the committee Tolkarem zakat committee member Tolkarem zakat committee member Head of the committee

Links to Hamas (As identified by the Holy Land Foundation exhibits and the Watson Memo)

JFHS Links

Hamas activist, connected to Hamas headquarters in Tolkarem Communication Officer Member of Hamas financial committee in Tolkarem, reported to belong to Supreme Hamas leadership in Nur Al-Shams Hamas activist assigned to Hamas headquarters in Tolkarem. Also member of Majlis Al Shura in Tulkarm Hamas activist

Riad Abd Al-Latif Abd Al-Karim Al Ras Husni Hassan Hussein Hawaja

This individual sent a "General Statement about this Committee" to JFHS

Bilal Hamis Yussef Abu Safira Orphan Care Association (Bethlehem) Listed February 2002, Israel Nasri Musa Issa Abada

Committee member Founder

Senior Hamas member One of the Hamas leaders in Bethlehem, connected with senior Hamas operatives, one of six members of the Supreme Majles Shoura in Bethlehem Hamas deportee to Lebanon Hamas member Imam and Hamas activist (Identified as key Hamas leader) Hamas member Hamas activist Hamas activist A recognized high-ranking Hamas leader in Gaza. Al-Kurd's affiliation with Hamas goes back over a decade.During the first Intifada, Al-Kurd served as a Hamas Shura Council member in Gaza. As of late 2003, Al-Kurd was allegedly the top Hamas leader in Deir Al-Balah, Gaza. Since mid-2005, he has served as the mayor of Deir Al-Balah, elected as a Hamas candidate. Current Hamas Minister of Social Affairs in Gaza. Former JFHS agent

Ghassan Muhammad Harmas Khalil ali Rashad Dar Rashad Qalqilia/ Qalqiliyah Zakat Committee (Charity Committee) Listed February 2002, Israel Bilal Abd Al-Rahim Muhammad Hanoun Riad Rashid Hamed Walwil Ibrahim Zahran Walid Abd al-Latif Suliman Abu Labadah Ahmad Al-Kurd

Chairman Association member Committee member Committee member Committee member Committee member Director

Al-Salah Association Gaza Listed February 2002, Israel, August 2007, US Treasury

Former Administrator and Agent