Microsoft published an October 10, 2023 employee communication from Kathleen Hogan, EVP and Chief Human Resources Officer, condemning the October 7 attacks in Israel, stating that Microsoft had “nearly 3,000 employees in Israel directly impacted,” and noting concern for Jewish employees globally and Palestinian employees with loved ones in the region.1 The same communication said Microsoft Philanthropies had opened an employee giving opportunity for relief efforts and that Microsoft Disaster Response was connecting with local organizations to support first responders with digital technology and services.1
Microsoft published a May 15, 2025 statement on “technology services in Israel and Gaza,” confirming that it works with the Israel Ministry of Defense and provides “software, professional services, Azure cloud services, and Azure AI services,” while stating that its review had found no evidence to date that Microsoft Azure or AI technologies had been used to target or harm people in Gaza.2 Microsoft updated that statement on August 15, 2025 to announce a formal review by Covington & Burling into Guardian allegations that Azure was used by an IDF unit to store phone-call data obtained through broad or mass civilian surveillance in Gaza and the West Bank.2
On September 25, 2025, Microsoft President Brad Smith told employees that Microsoft had ceased and disabled specified services to a unit within the Israel Ministry of Defense after the company found evidence supporting elements of the Guardian’s reporting, including information relating to IMOD Azure storage consumption in the Netherlands and use of AI services.3 Smith’s statement said Microsoft’s review was “ongoing” and did not confirm full termination of all IMOD services.3 The No Azure for Apartheid campaign’s public materials confirm that not all IMOD services were disabled as of the September 2025 Smith statement.11
The ICJ Advisory Opinion on the legal consequences of Israel’s occupation was issued on 19 July 2024. The ICC Pre-Trial Chamber issued arrest warrants for Prime Minister Netanyahu and former Defence Minister Gallant on 21 November 2024. Microsoft’s May 2025 statement confirms that Azure and AI services to IMOD were continuing as of May 2025, i.e., after both the ICJ Advisory Opinion and the ICC arrest warrants.2 Brad Smith’s September 2025 communication states that Microsoft disabled only “specified” IMOD services following the Guardian investigation, without confirming full termination.3 The December 2025 legal notice from the CCR/SOMO/GLAN coalition cites Microsoft’s continuation of services during this period as part of its potential liability argument.10
Microsoft’s public communications on Russia’s 2022 invasion of Ukraine included an explicit statement that the invasion was “tragic, unlawful and unjustified,” a March 4, 2022 suspension of all new product and service sales in Russia, and a November 2022 commitment of roughly $100 million in additional free technology support for Ukraine through calendar year 2023.4 By contrast, Microsoft’s October 2023 Israel communication focused on the October 7 attacks, employee safety, relief, and first responders, while the May 2025 Israel/Gaza statement framed the company’s role around customer terms, reviews, and technology use rather than sanctions or market withdrawal.12
Microsoft’s May 2025 statement states it provided “limited emergency support to the Israeli government in the weeks after October 7, 2023 to help rescue hostages,” with oversight and some requests approved and others denied.2 The statement does not specify which Israeli government bodies received the support, what technologies were provided, or whether the “rescue hostage” framing was independently verified. The UN Special Rapporteur’s report A/HRC/59/23 (July 2, 2025), at §§87–93, addresses humanitarian-washing by technology companies that frame “in-kind” or “emergency” support as humanitarian while maintaining active military contracts; the Microsoft “hostage rescue” framing alongside a continuing IMOD commercial relationship spanning the same period is directly relevant to that analysis.1210
Microsoft’s January 2020 announcement of an Israel cloud datacenter region framed the investment as a commercial cloud expansion to support data residency, public sector entities, enterprises, developers, startups, and “digital transformation” in the Israeli market.5 The same announcement described Microsoft’s Israel footprint as including a local branch opened in 1989, an Israeli R&D center established in 1991, Microsoft Israel business operations, a venture capital fund, and Microsoft for Startups programs.5 Microsoft’s May 2025 Israel/Gaza statement framed its relationship with IMOD as a “standard commercial relationship” governed by Microsoft terms of service, Acceptable Use Policy, and AI Code of Conduct.2
Microsoft lists Israel offices in Herzliya, Tel Aviv, Haifa, and Nazareth, and third-party business directory Dun’s 100 lists Microsoft Israel R&D Center addresses in Herzliya, Tel Aviv, Haifa, Nazareth, Be’er Sheva, and Jerusalem.6 No public evidence identified in the reviewed sources of Microsoft-owned offices, stores, datacenters, or subsidiaries physically located in Israeli settlements in the occupied West Bank.
Microsoft confirmed that it provides IMOD with software, professional services, Azure cloud services, and Azure AI services, and the Guardian/+972/Local Call investigation reported that Unit 8200 used a customized Azure environment to store and process intercepted Palestinian phone-call data from Gaza and the West Bank.27 That environment was hosted in a Microsoft datacenter in the Netherlands — EU territory subject to GDPR — rather than within Israel’s own cloud region, a distinct operational arrangement from Project Nimbus.7 Microsoft stated in September 2025 that it disabled specified IMOD subscriptions and services after finding evidence supporting elements of that reporting, but did not confirm full termination of all IMOD services.3
Project Nimbus was a 2021 Israeli government tender for a national cloud infrastructure contract worth approximately $1.2 billion over seven years. The contract was awarded jointly to Google Cloud and Amazon Web Services in April 2021. Microsoft was not awarded a Nimbus contract, and public procurement records do not show Microsoft as a Nimbus prime contractor. Microsoft’s pre-existing Azure relationship with IMOD and Israeli intelligence units operates in parallel to, but is legally and contractually distinct from, Nimbus.27 No public evidence identified that Microsoft bid formally on the Nimbus tender.
The Guardian’s August 2025 reporting identified that Unit 8200 operated a customized Azure environment hosted in a Microsoft datacenter in the Netherlands.7 Because that hosting arrangement falls within EU territory, it is subject to GDPR and the jurisdiction of the Dutch Data Protection Authority (Autoriteit Persoonsgegevens). No public evidence has been identified that the Dutch DPA or any other EU supervisory authority opened a formal investigation into Microsoft’s hosting of IMOD surveillance data following the August 2025 reporting. This represents a live evidence gap. No UK Information Commissioner’s Office inquiry into Microsoft’s IMOD services has been identified.
The UN Human Rights Office’s 2025 update to the database of businesses involved in settlement-related activities listed 158 enterprises, but the reviewed UN summary and database materials do not identify Microsoft as a listed enterprise.8 The UN Special Rapporteur’s report A/HRC/59/23 (Francesca Albanese, July 2, 2025) addresses cloud and AI infrastructure providers supplying the Israeli military as material enablers in its §§81–86 (digital infrastructure and surveillance technology suppliers); the SR’s published summary sections use sector-level language rather than naming individual companies by brand, though Microsoft is identified in investigative press cited in the report’s supporting documentation.
Human Rights Watch, Amnesty International, Access Now, and partner organizations published a 2025 letter urging Microsoft to review and suspend business activities linked to Israeli military and government abuses after Microsoft disabled some services to an Israeli military unit.9 A coalition including the Center for Constitutional Rights, SOMO, GLAN, Ekō, Avaaz Foundation, European Legal Support Center, and Abolitionist Law Center sent Microsoft a December 2025 notice alleging potential legal liability for aiding and abetting atrocity crimes through ties to the Israeli military.10 Al-Haq’s 2024 business-and-human-rights materials address cloud and AI service providers to Israeli military and security forces; Microsoft/Azure is named in associated Al-Haq advocacy letters and referenced in coalition correspondence consistent with that legal notice.10
No public evidence has been identified of a filed OECD National Contact Point complaint specifically against Microsoft regarding its Israel/IMOD contracts as of the research horizon. The December 2025 CCR/SOMO/GLAN legal notice is a private legal correspondence, not an NCP complaint filing.10
The worker-led No Azure for Apartheid campaign demands that Microsoft terminate Azure contracts and partnerships with the Israeli military and government, disclose all ties to the Israeli state, call for a ceasefire, and protect pro-Palestinian employee speech.11 In April 2025, the Palestinian-led BDS movement added Microsoft and Xbox to boycott targets, citing Microsoft’s Azure and AI services for the Israeli military.12 Who Profits Research Center published a Microsoft profile documenting Azure and AI services to Israeli security forces, referencing Unit 8200 and IMOD contracts and the datacenter-in-Netherlands arrangement, and categorizes Microsoft as involved in the “digital infrastructure of occupation.”27 AFSC’s Investigate platform lists Microsoft with notation of Azure and AI services to Israeli military and government, references the No Azure for Apartheid campaign, and links to Guardian and +972 investigations.28 Microsoft’s documented response includes its May 2025 statement denying evidence of harm from its Azure and AI technologies, the August 2025 Covington & Burling external review, and the September 2025 partial disabling of specified IMOD services.23 No public findings from the Covington review have been identified.
Associated Press reported in 2024 that Microsoft fired two employees who organized a vigil for Palestinians killed in Gaza, with Microsoft stating that the event was unauthorized.13 GeekWire reported that Microsoft ended the employment of two workers after they disrupted Microsoft’s April 2025 50th anniversary event to protest the company’s AI and cloud contracts with Israel.14 The Verge reported in August 2025 that Microsoft fired two additional employees, Nisreen Jaradat and Julius Shan, after campus protests related to Microsoft’s Israel contracts.16
These four documented terminations across three separate incidents — the 2024 vigil organizers, the April 2025 anniversary protesters, and the August 2025 Jaradat/Shan firings — constitute a documented pattern of employee discipline specifically linked to Israel-contract protest activity rather than isolated incidents.
CNBC reported in May 2025 that Microsoft employees said Outlook emails containing terms including “Gaza,” “Palestine,” “genocide,” “apartheid,” and “IOF off Azure” were not sending, while Microsoft communications chief Frank Shaw said emails were not blocked or censored unless sent to large random distribution groups.15
7amleh published an October 2025 report alleging biased LinkedIn moderation during the Gaza war, based on 15 user testimonies and interviews with LinkedIn and Microsoft employees, and alleging restrictions on human-rights and humanitarian content supportive of Palestinians.17 LinkedIn is wholly owned by Microsoft, so these allegations concern a Microsoft-owned platform.17 Additional reporting by the Committee to Protect Journalists and digital rights organizations in 2024 documented the removal or restriction of profiles of Palestinian journalists and activists on LinkedIn, with Access Now and 7amleh citing asymmetrically applied content moderation policies in the region.25
No public evidence identified in reviewed sources of Microsoft retail labeling, product sourcing, or product categorization controversies involving goods originating from Israel, Palestine, or Israeli settlements.
Microsoft does not market its general corporate brand as founded on military heritage, but it does market dedicated defense and intelligence offerings, including “Microsoft for defense and intelligence,” Azure for the U.S. Department of Defense, and secure cloud/AI products for defense missions and national security.18 Microsoft’s Azure for U.S. Department of Defense page states that Azure helps “accelerate national security priorities” and supports tactical teams, mission data, edge environments, and secure collaboration.18
Microsoft’s January 2020 Israel cloud announcement said the company serves public sector entities and listed Rafael among Israeli organizations using Microsoft cloud solutions.5 Rafael is an Israeli state-owned defense technology company, so its listing by Microsoft is a documented defense-sector customer reference in Israel.5 No public evidence identified in reviewed sources that Microsoft sponsored a “Brand Israel” cultural or public diplomacy campaign.
Brad Smith delivered a speech at the Israeli Presidential Conference in Jerusalem in June 2023 titled “Israel at 75” in which he praised Israel’s technology ecosystem and described Microsoft’s long partnership with the Israeli government and defense sector.24 This speech was delivered approximately four months before the October 7, 2023 attacks and represents a documented instance of senior Microsoft executive public advocacy for the Microsoft–Israeli government partnership at a state-sponsored conference. Full transcript text has not been independently verified in the reviewed sources.
No public evidence identified of Microsoft sponsoring settlement-linked events or organizations, donating to settlement entities (including JNF/KKL, Regavim, Im Tirtzu, or comparable bodies), or publicly endorsing the settlement enterprise. Microsoft’s Israel R&D Center and office locations (Herzliya, Tel Aviv, Haifa, Nazareth, Be’er Sheva, Jerusalem) are within Israel’s pre-1967 territory or in Israeli-controlled Jerusalem. No confirmed Microsoft physical presence in West Bank settlements has been identified.
Microsoft discloses public-policy engagement, trade-association memberships, and MSVPAC federal, state, and non-candidate committee contributions through its corporate responsibility site.19 No public evidence identified in FEC filings, US Lobbying Disclosure Act filings, or major news sources of Microsoft or MSVPAC lobbying specifically for Israel-Palestine regional policy, anti-BDS legislation, or Israel trade legislation. Microsoft’s lobbying disclosure pages list policy priorities including AI regulation, cybersecurity, privacy, and immigration; Israel-Palestine or anti-BDS policy is not listed as a disclosed priority.19
In the shareholder-governance arena, Microsoft’s 2025 proxy included Proposal 9 requesting a report on human-rights due diligence for AI and cloud customer misuse, and Microsoft’s board recommended voting against the proposal.20 Microsoft shareholders rejected Proposal 9 at the December 5, 2025 annual meeting, while the proposal received 26.34% support according to PRI’s resolution tracker.21
At the December 2024 annual meeting, a shareholder resolution requested a report on Microsoft’s adherence to its human rights policies in the context of its contracts with the Israeli military and government; Microsoft’s board recommended voting against, and the resolution received approximately 24% support.26 No Israel-specific shareholder resolution was identified in the pre-October 2023 proxy cycle. The consecutive annual meetings in 2024 (~24%) and 2025 (26.34%) show a trend of increasing minority shareholder support for Israel/AI human-rights due-diligence proposals, both opposed by the board.202126
Microsoft’s October 2023 employee communication said Microsoft Philanthropies activated a giving opportunity for eligible employees wishing to support relief efforts and that Disaster Response was connecting with local organizations to support first responders with digital technology and services.1 No public evidence identified in reviewed sources of Microsoft corporate donations to FIDF, JNF, settlement groups, or Israeli military-welfare funds.
Microsoft’s October 2023 employee communication said its Crisis Management Team was activated, senior leadership was in direct contact with local leaders in Israel, and Disaster Response was connecting with local organizations to support first responders with digital technology and services.1 Microsoft’s May 2025 statement said it provided limited emergency support to the Israeli government in the weeks after October 7, 2023 to help rescue hostages, with oversight and some requests approved and others denied.2 The statement does not specify which Israeli government bodies received the support, what technologies were provided, or whether the “rescue hostage” framing was independently verified.
Microsoft’s fiscal 2025 Form 10-K describes Microsoft as a technology company whose mission is to empower every person and every organization on the planet to achieve more.22 The reviewed annual-report materials do not identify a state-held golden share or a foundational mandate tying Microsoft’s primary corporate mission to advancing Israeli, U.S., or other state geopolitical goals.22 Microsoft is a publicly traded U.S. corporation reporting to the SEC under ticker MSFT.22
LinkedIn (wholly owned, acquired 2016) is directly implicated in the platform moderation findings documented above at 17 and 25. LinkedIn content moderation policies for the Palestinian/Israeli conflict context have been cited by Access Now and 7amleh as asymmetrically applied.25
GitHub (wholly owned, acquired 2018) hosts repositories for Israeli military technology firms and defense contractors. No public evidence identified of GitHub-specific contracts with IMOD or Israeli intelligence units. The No Azure for Apartheid campaign references GitHub alongside Azure but without citing a separate GitHub-specific military contract.11
OpenAI (Microsoft holds approximately 49%, non-controlling investment): OpenAI is a separate legal entity. No public evidence identified that OpenAI has a direct contractual relationship with IMOD. Microsoft’s Azure OpenAI Service — a Microsoft-controlled product built on OpenAI models but sold and operated by Microsoft under Microsoft’s terms — has been referenced in reporting about AI tools used in the Israeli military context.7 The Guardian/+972/Local Call reporting focused on Microsoft Azure AI services as Microsoft-controlled products.7
Activision Blizzard (wholly owned, acquisition closed October 13, 2023 — six days after the October 7 attacks): No public evidence identified of Activision Blizzard-specific Israeli military contracts or boycott campaigns separate from the broader Microsoft/Xbox BDS listing.12
Satya Nadella publicly stated on October 10, 2023 that he was “heartbroken” by the attacks on Israel and that Microsoft’s focus was the safety of employees and families, according to GeekWire’s report of his statement and Microsoft’s employee memo.23 No further Israel-specific public statements by Nadella have been identified post-October 2023 beyond Microsoft’s corporate communications. No public evidence identified of Nadella personal donations to FIDF, JNF, Israeli settlement organizations, or pro-Israel advocacy PACs via FEC filings or IRS 990 disclosures in reviewed sources. Nadella sits on the board of Starbucks as disclosed in Microsoft’s proxy materials; No public evidence identified of Nadella holding seats on AIPAC, FIDF, JNF, ADL, CFI, or comparable organizations. No public evidence identified of Nadella equity investments in Israeli defense, surveillance, or cyber firms.
Brad Smith’s September 25, 2025 employee communication stated that Microsoft does not provide technology to facilitate mass surveillance of civilians and that Microsoft had disabled specified IMOD services after finding evidence supporting elements of the Guardian reporting.3 Smith delivered a speech at the Israeli Presidential Conference in Jerusalem in June 2023 titled “Israel at 75,” praising Israel’s technology ecosystem and describing Microsoft’s long partnership with the Israeli government and defense sector.24 This speech, delivered approximately four months before October 7, 2023, represents a documented instance of senior executive public advocacy for the Microsoft–Israeli government partnership at a state-sponsored conference. No public evidence identified of Smith personal donations to FIDF, JNF, or settlement groups. No public evidence identified of Smith holding formal seats on AIPAC, FIDF, JNF, or settlement organizations.
Bill Gates owned approximately 1.38% of Microsoft shares as of the most recent public disclosures. The Bill & Melinda Gates Foundation is one of the largest private philanthropic organizations globally. No public evidence identified of Gates Foundation grants to FIDF, JNF, settlement organizations, or Israeli military-welfare bodies. The Gates Foundation has funded global health programs operating in Palestinian territories (West Bank and Gaza) through UNRWA and partner NGOs, framed as humanitarian rather than geopolitical advocacy. No public evidence identified of Gates or the Gates Foundation engaging in anti-BDS activity. Gates’s ongoing reduction of MSFT holdings is documented through SEC Form 4 filings.22
No public evidence identified in reviewed sources that Microsoft’s founders, current CEO, president, or board members hold formal board seats or leadership positions in AIPAC, J Street, FIDF, JNF, or comparable Israel-Palestine geopolitical advocacy organizations.
No IRS 990 foundation filings for Nadella, Smith, or Microsoft board members for FY2022–2024 have been reviewed in the sources available for this audit. Absence of evidence in this specific area reflects the limits of the reviewed sources and cannot be treated as confirmation of no such activity.
https://blogs.microsoft.com/blog/2023/10/10/microsoft-employee-announcement-regarding-the-attack-on-israel/ ↩↩↩↩↩↩
https://blogs.microsoft.com/on-the-issues/2025/05/15/statement-technology-israel-gaza/ ↩↩↩↩↩↩↩↩↩↩↩
https://blogs.microsoft.com/on-the-issues/2025/09/25/update-on-ongoing-microsoft-review/ ↩↩↩↩↩↩
https://blogs.microsoft.com/on-the-issues/2022/02/28/ukraine-russia-digital-war-cyberattacks/ ; https://blogs.microsoft.com/on-the-issues/2022/03/04/microsoft-suspends-russia-sales-ukraine-conflict/ ; https://blogs.microsoft.com/on-the-issues/2022/11/03/our-tech-support-ukraine/ ↩
https://news.microsoft.com/source/emea/features/microsoft-to-launch-new-cloud-datacenter-region-in-israel/ ↩↩↩↩
https://careers.microsoft.com/v2/global/en/locations/israel.html ; https://www.duns100.co.il/en/Microsoft_Israel_R%26D_Center ↩
https://www.theguardian.com/world/2025/aug/06/microsoft-israeli-military-palestinian-phone-calls-cloud ; https://www.972mag.com/microsoft-8200-intelligence-surveillance-cloud-azure/ ↩↩↩↩↩↩
https://www.un.org/unispal/document/business-database-26sep25/ ; https://digitallibrary.un.org/record/4091616?ln=en ↩
https://www.hrw.org/news/2025/10/10/israel/palestine-microsoft-should-avoid-contributing-rights-abuses ↩
https://ccrjustice.org/home/press-center/press-releases/microsoft-s-aiding-israel-s-genocide-against-palestinians-exposes ↩↩↩↩↩
https://www.polygon.com/news/554879/bds-palestine-israel-xbox-microsoft-boycott-candy-crush-minecraft-call-of-duty ↩↩
https://apnews.com/article/90541d4130d4900c719d34ebcd67179d ↩
https://www.geekwire.com/2025/report-microsoft-fires-two-employees-who-protested-inside-50th-anniversary-event/ ↩
https://www.cnbc.com/2025/05/22/microsoft-emails-gaza-palestine.html ↩
https://www.theverge.com/microsoft/767841/microsoft-fires-two-more-protesters-no-azure-for-apartheid ↩
https://www.microsoft.com/en-us/enterprise/government/defense-and-intelligence ; https://azure.microsoft.com/en-us/explore/global-infrastructure/government/dod ↩↩
https://www.microsoft.com/en-us/corporate-responsibility/public-policy-engagement ↩↩
https://fintel.io/doc/sec-microsoft-corp-789019-def-14a-2025-october-21-20382-1431 ↩↩
https://www.sec.gov/Archives/edgar/data/789019/000095017025100235/msft-20250630.htm ↩↩↩↩
https://www.geekwire.com/2023/microsoft-ceo-heartbroken-by-attacks-on-israel-tech-giant-has-nearly-3k-employees-in-the-country/ ↩
https://blogs.microsoft.com/on-the-issues/2023/06/29/israel-at-75-brad-smith/ ↩↩
https://cpj.org/2024/11/cpj-calls-on-linkedin-to-restore-palestinian-journalist-accounts/ ; https://www.accessnow.org/linkedin-palestine-content-moderation/ ↩↩↩
https://www.sec.gov/Archives/edgar/data/789019/000095017024116696/msft-20241023.htm ↩↩
https://whoprofits.org/company/microsoft/ ↩
https://investigate.afsc.org/company/microsoft ↩
