Deloitte POLITICAL

Research date: 7 October 2026 Scope: Political, communicative and structural evidence concerning Israel/Palestine. Acts are attributed to the named Deloitte member firm or entity wherever the public record permits.

Deloitte is a network rather than one worldwide operating company. Deloitte Touche Tohmatsu Limited (DTTL, or Deloitte Global) is an England-and-Wales private company limited by guarantee whose member firms and related entities are legally separate and independent; DTTL does not provide client services.¹ Deloitte Israel’s legal notice defines the local Deloitte entities as Brightman Almagor Zohar & Co., Deloitte Israel and their respective related entities, again subject to the network’s legal-separation model.² Deloitte Middle East identifies Deloitte & Touche (M.E.) and affiliated entities separately and states that its territorial scope includes the Palestinian Ruled Territories.³

Corporate Communications & Public Stance

Statements - 2023–2025. Deloitte Israel’s first impact-report page says its FY23 reporting period was June 2022–May 2023 but, because of subsequent circumstances, also incorporated Deloitte Israel activity following the 7 October 2023 events.⁴ Its emergency/business-resilience page describes a national emergency beginning after the 7 October attack and the government’s declaration of war and offers organisational and business-resilience guidance.⁵ Deloitte Israel’s 2024–2025 ‘Iron Swords’ tax resource continued publishing war-related tax, compensation and grant circulars, including material concerning affected communities.⁶ Its 2025 impact report frames the preceding period around resilience and rebuilding in Israel and describes continued action intended to strengthen Israeli society and the economy.⁷

Deloitte Middle East used materially different humanitarian framing. Its Gaza crisis-response page says DME leadership allocated an urgent-relief fund for UNRWA, the Red Crescent and affected Deloitte people in Palestine and directed donations to the Palestine Red Crescent Society.⁸ DME’s 2023 impact report separately records an urgent-relief response to the humanitarian crisis in Gaza.⁹ Its 2025 Zeytoun account describes subsequent support involving UNICEF, Anera and the Palestine Red Crescent, employee campaigns relating to Gaza and Lebanon, mentoring with Injaz Palestine, and assistance for Gaza families evacuated to Egypt.¹⁰

Comparative public posture - 2022–2025. On 2 March 2022, Deloitte Global stated that it stood ‘unequivocally’ with the people of Ukraine and characterized Russia’s invasion as an indefensible act of aggression while discussing operational steps involving Russia and Ukraine.¹¹ Focused searches of Deloitte’s public material did not identify a DTTL-wide Israel/Gaza statement of comparable specificity. The material identified instead consists principally of distinct Deloitte Israel and Deloitte Middle East communications.^{7, 5, 8} This is a bounded communications finding and does not establish the intent of DTTL or any member firm.

Market framing - current. Deloitte Israel describes itself as a roughly 2,000-person professional-services firm serving local and international clients and public institutions, with work including management, technology and cyber services.¹² Deloitte Middle East’s Ramallah page presents its Palestinian Territories practice as part of its regional purpose and lists work with the Palestinian Government and bodies including the World Bank, USAID, European Commission, UNDP and UNRWA.¹³

Operations in Occupied or Contested Territories

Territorial presence - current through 2026. Deloitte Israel publicly lists a Jerusalem office at 3 Kiryat Ha’Mada, Har Hotzvim Tower.¹⁴ That office page alone does not establish an operation in an Israeli settlement. Deloitte Middle East maintains a Ramallah office in Al-Bireh, Palestine, with public-sector and international-development work.¹³ DME’s legal notice expressly includes the Palestinian Ruled Territories within the territories associated with Deloitte & Touche (M.E.).³

Government, defense and security services - current. Deloitte Israel’s Government & Public Services material includes Central Government and Defense, Security & Justice among its service areas.¹⁵ Its Defense, Security & Justice page states that Deloitte serves branches of the military, defense agencies and intelligence communities and offers capabilities including cyber, logistics, visualization, mission analytics, personnel and finance; it names Idan Urman as Public Services Industry Leader and Alaa Abu-Rukun as Head of Aerospace & Defense Sector.¹⁶ The page does not identify an Israeli military or intelligence customer. No public evidence identified in this review of a named Deloitte Israel contract with the IDF, Israeli Ministry of Defense or Israeli intelligence service.

Deloitte Israel also markets BOT/PFI and project-finance advisory, including feasibility, risk allocation, bankability and payment-mechanism work for private and public-sector projects.¹⁷ That general capability is not evidence that Deloitte performed feasibility or model-design work for the Gaza Humanitarian Foundation.

Named West Bank/Gaza public-sector engagement - 2022–2025. A USAID OIG memorandum dated 15 January 2025 states that USAID/West Bank and Gaza contracted independent audit firm Deloitte & Touche (M.E.) to audit the Middle East Education Through Technology/Northern Innovators project for 1 January 2022–15 September 2023. The financial audit covered $791,730; Deloitte & Touche (M.E.) identified $2,795 of ineligible questioned costs, and USAID OIG recorded no material weakness or material instance of noncompliance identified by the auditor.¹⁸ This is an aid-programme audit attributed to DME, not evidence of military consulting.

Israeli technology/cyber relationships - 2022/current. On 7 April 2022 Deloitte Israel’s Deloitte Catalyst published a TaxTech research report jointly with Team8.¹⁹ The source establishes a technology-research collaboration; it does not establish Deloitte equity ownership in Team8, an Israeli defense/surveillance engagement, or a military contract. Deloitte Israel separately markets cyber capabilities in its current professional-services and Defense, Security & Justice practices.^{12, 16}

Settlement-related scrutiny - 2025. The September 2025 OHCHR report A/HRC/60/19 updates the Human Rights Council database of enterprises for which OHCHR found reasonable grounds of involvement in specified settlement-related activities. A text search of the retrieved report for ‘Deloitte’ returned no match.²⁰ The report itself cautions that its mandate is limited to specified activities and that the 2025 update covered only part of the enterprises under review.²⁰ A text search of the July 2025 Special Rapporteur report A/HRC/59/23 likewise returned no ‘Deloitte’ match.²¹ These results do not establish absence of every possible indirect commercial relationship.

No public evidence identified in this review of a Deloitte office, branch or specifically named Deloitte service contract located in an Israeli settlement. The historical JNF-USA donation discussed below does not identify a settlement location.²²

Civil-society and boycott campaigns - current. A consumer boycott directory, Boykotmarket, currently lists Deloitte and attributes its listing to alleged support for Israel.²³ This is a low-authority advocacy/consumer source and does not independently prove the allegation. Focused searches did not identify Deloitte in the official BDS Movement priority-target material reviewed. No public evidence identified of a Deloitte corporate response to the Boykotmarket listing.

Internal Governance, Content & Retail Policies

Employee relations - 2023–2026. No public evidence identified in the targeted searches of Deloitte disciplining, dismissing or suing employees or unions for pro-Palestinian speech, symbols or organising, or of a shareholder-resolution suppression controversy concerning Israel/Palestine. Deloitte Israel’s public impact materials describe its people, purpose and post-7 October activity but do not disclose such an HR action.^{7, 4}

A current Deloitte Global ethics-contact directory groups ‘Deloitte United States’ with the parenthetical ‘includes Israel’ for ethics-contact purposes and lists an Israel contact.²⁴ Deloitte Israel’s legal notice nevertheless states the network’s separate-entity structure.² The ethics directory therefore establishes an administrative contact arrangement, not ownership or automatic attribution of one firm’s conduct to another.

Platform and editorial policy - current. No public evidence identified of a Deloitte-operated consumer content platform being investigated for Israel/Palestine content suppression or algorithmic moderation, or of Deloitte itself exercising such a platform role in the evidence reviewed.

Retail and supply-chain practices - current. No public evidence identified of Deloitte being subject to settlement-origin product-labeling, retail-sourcing or product-categorization enforcement. Deloitte’s identified activities are professional services rather than a retail product catalogue.¹²

Brand Heritage & State Partnerships

Marketing positioning - current. Deloitte Israel presents itself as a professional-services firm rather than a company founded from military or state-security institutions.¹² It nevertheless expressly markets a Defense, Security & Justice service line and cyber/mission-support capabilities to military, defense and intelligence customers as a class.¹⁶ no public evidence identified of Deloitte using military heritage as its founding brand story.

Institutional ties - 2026. On 22 June 2026 the Olympic Committee of Israel reported that Deloitte Israel hosted its Athletes’ Commission annual event and thanked Deloitte Israel for a ‘strategic partnership’ advancing Israeli sport.²⁵ This establishes a current national-sports institutional partnership; the source does not characterize it as a military, settlement or government-propaganda programme.

Technology ecosystem relationship - 2022. Deloitte Catalyst and Team8 jointly published TaxTech research in April 2022.¹⁹ no public evidence identified in that source of a Deloitte ownership stake, defense investment or surveillance-system deployment.

No public evidence identified of a Deloitte corporate sponsorship expressly branded as a ‘Brand Israel’ campaign, or of a state honor accepted by Deloitte being tied to Israel/Palestine policy.

Lobbying, Advocacy, Financing & Logistics

Political lobbying - current review. No public evidence identified in the targeted searches of Deloitte or the reviewed current leaders lobbying for Israel/Palestine policy, anti-BDS legislation, settlement policy, or membership in AIPAC/FIDF advocacy leadership. Generic government-relations or public-sector consulting was not treated as Israel-policy lobbying.

Financial contributions - [pre-2020]. JNF-USA records that on 15 September 2019 then Deloitte US CEO Joe Ucuzoglu presented a Deloitte US donation for a grove of 128 trees to be planted and cared for ‘throughout the land of Israel’, honoring Deloitte Israel’s 128 partners/directors and CEO Ilan Birnfeld and commemorating the Deloitte US–Deloitte Israel strategic relationship.²² Birnfeld publicly thanked his Deloitte US colleagues for the donation.²² JNF-USA’s own release describes its wider mission as supporting Israel, including population growth, infrastructure and Zionist education.²² The source does not identify the donated grove as being in a settlement, does not state that the money went to the IDF/FIDF, and describes the contribution as a Deloitte US donation rather than a personal donation by Ucuzoglu.

No public evidence identified in the completed searches of Deloitte, Birnfeld or Ucuzoglu donating to the IDF, FIDF, Regavim, Im Tirtzu or a specifically named settlement organisation.

Crisis asset mobilisation - 2023–2025. Deloitte Middle East says it allocated humanitarian relief to UNRWA, the Red Crescent and affected Deloitte people in Palestine during the Gaza crisis.^{8, 9} Its later Zeytoun programme describes support to UNICEF, Anera and the Palestine Red Crescent, mentoring involving Injaz Palestine, repurposed laptops for Gaza families evacuated to Egypt, and internships for Gazan students in Amman.¹⁰ These disclosed activities are humanitarian/civilian support and are not evidence of military logistics.

Deloitte Israel’s post-7 October material focuses on business continuity, emergency resilience, tax/compensation guidance, and resilience/rebuilding of Israeli society and the economy.^{7, 6, 5} No named transfer of Deloitte physical assets, cloud credits or logistics services to an Israeli military unit was identified in the sources reviewed.

Gaza Humanitarian Foundation - 2025. GHF’s own public memorandum says it was in the process of retaining a major audit and assurance firm for third-party oversight of financial and operational practices and adds: ‘We are also having a discussion with Deloitte as well.’²⁶ The memorandum does not say Deloitte had been retained, designed GHF’s aid-distribution model, performed a feasibility study, selected distribution sites, designed its security arrangement, or advised the IDF. No public evidence identified establishing any of those stronger Deloitte-GHF relationships.

On 5 August 2025 UN experts called for GHF’s dismantling and alleged that its model compromised humanitarian principles and served military and geopolitical objectives.²⁷ Those are the experts’ assessments of GHF and must not be transferred to Deloitte merely because GHF disclosed a discussion with Deloitte. In its March 2026 reply to UN Special Procedures, GHF describes itself as operational from late May to late October 2025.²⁸ No subsequent public evidence identified that Deloitte was ultimately retained by GHF.

Post-July/November 2024 continuity. Deloitte Israel’s 2025 impact reporting and war-related guidance, DME’s 2025 Zeytoun activity, and Deloitte Israel’s June 2026 Olympic Committee partnership all postdate the July 2024 and November 2024 legal-policy benchmarks specified for this audit.^{7, 6, 10, 25} The evidence establishes continued regional operations, communications and institutional relationships; it does not by itself establish knowledge of or participation in any particular unlawful act.

Corporate Structure & Primary Mission

DTTL coordinates a global network of independent member firms. It is a private company limited by guarantee incorporated in England and Wales; member firms and related entities are legally separate, cannot bind one another and are liable for their own acts and omissions.¹ Deloitte Israel’s legal notice applies that structure to the Israeli entities.² Deloitte Middle East similarly identifies Deloitte & Touche (M.E.) and its relationship to Deloitte EMEA/DTTL while maintaining separate legal entities.³

Deloitte Israel describes its mission and business as professional services spanning audit, tax, risk, consulting, financial/economic, management, strategy, operations, technology and cyber work for private and public clients.¹² no public evidence identified of a state-held golden share, founding charter or foundational mandate requiring Deloitte, DTTL, Deloitte Israel or DME to advance Israeli geopolitical objectives.

The current Deloitte Global ethics directory’s administrative grouping of Israel with United States contacts does not override the legal separation stated by Deloitte’s legal disclosures.^{24, 2}

Executive & Leadership Footprint

Ilan Birnfeld - current profile. Deloitte’s current profile identifies Ilan Birnfeld as Deloitte Israel Chairman and CEO, a role he has held since 2013, and says he participates in Deloitte global management/strategy forums. It also states that he volunteers with several NGOs dealing with education, Zionism and support for weaker populations and serves on the board of Variety Israel, but it does not name an IDF/FIDF, settlement, AIPAC or anti-BDS organisation among those activities.²⁹

Birnfeld publicly welcomed the [pre-2020] Deloitte US JNF-USA donation described above and framed it as environmental sustainability and a commemoration of the Deloitte US–Deloitte Israel strategic relationship.²² The evidence identifies a corporate donation; it does not establish a personal Birnfeld gift.

Joe Ucuzoglu - current profile and historical act. Deloitte currently identifies Joe Ucuzoglu as Deloitte Global CEO and lists external roles including the Business Roundtable, Council on Foreign Relations, World Economic Forum International Business Council, Yale School of Management’s Program on Stakeholder Innovation and the University of Southern California.³⁰ The profile does not list an AIPAC, FIDF, JNF or settlement-organisation board role. In 2019, while Deloitte US CEO, Ucuzoglu presented the Deloitte US JNF-USA donation documented above.²²

Personal philanthropy and financing. No public evidence identified in the completed searches of a personal IDF/FIDF donation by Birnfeld or Ucuzoglu, a personal settlement-organisation donation, or a disclosed personal equity investment by either in an Israeli defense or surveillance company.

Board memberships and advocacy. No public evidence identified of Birnfeld or Ucuzoglu holding a current board or leadership position in AIPAC, FIDF, Regavim, Im Tirtzu or another specifically identified Israel/Palestine pressure group. Birnfeld’s Deloitte profile does disclose unnamed NGO involvement concerning Zionism, so the precise organizations and activities remain unresolved.²⁹

Current research addendum - PMO National Public Diplomacy Directorate procurement

Government public-diplomacy strategy engagement - 2022–2025. Israeli Government Procurement Administration publication 4000587420 identifies the Prime Minister’s Office as publisher and Deloitte Israel & Co., supplier/registration number 540288644, as the contractor. It describes an option extension from 24 June 2024 through 23 June 2025 for the consulting firm selected to conduct a situation assessment and formulate strategy for the National Public Diplomacy Directorate under government procurement instruction 16.9.8.³¹ The publication’s financial field is NIS 0 because the option added no new budget; the attached committee protocol states that the extension drew on previously approved budget and therefore the zero field does not mean the underlying engagement was cost-free.³²

Earlier procurement and deliverables - 2022–2024. PMO Consultants Committee Protocol 13 states that Tender Committee Protocol 44 of 14 March 2022 authorized a competitive procedure under central framework tender 09-2020 for an external consulting firm to conduct a situation assessment, formulate a strategic plan and accompany its implementation for the National Public Diplomacy Directorate. It says Tender Committee Protocol 138 of 22 August 2022 selected Deloitte Israel’s proposal, records a Deloitte bid price of NIS 500,002 including VAT, and states that purchase order 450223071 was signed on 2 October 2022 with validity through 4 November 2023. The first milestone identified in the brief, a comprehensive strategic situation assessment, had been completed.³²

The same protocol says the original process contemplated a one-year engagement with an option for an additional year as needed and described an overall ceiling of NIS 800,000 including VAT for the full contemplated period. For the option considered in 2024, the professional unit sought to use the NIS 250,000 including-VAT balance remaining from the approved Deloitte budget to perform the second milestone, formulation of a comprehensive strategic plan.³²

Public-diplomacy communications function - 2024. Protocol 13 records that former National Public Diplomacy Directorate head Elad Tene had considered organisational changes necessary to adapt the Directorate to the current period, and that current head Moshik Aviv wished to continue the process. The professional unit linked the second milestone both to the Directorate’s general strategic needs and to adjustments required for emergency operations. It specifically described adapting routine and emergency public-diplomacy activity to the digital environment, multiple public-diplomacy fronts, varied target audiences, complex messages and personalization.³² This establishes a government public-diplomacy and communications-strategy consulting function. The protocol does not identify specific campaign content, media purchases, named foreign target populations, military tasking, IDF coordination, intelligence support or battlefield information-operations deliverables.

Interruption and option extension. When the committee asked whether the engagement had stopped when the earlier purchase order expired, the professional-unit representative said it had indeed stopped because no extension had been made. The committee approved exercise of the option using the remaining existing budget.³² Publication 4000587420 subsequently specifies the extension period as 24 June 2024 through 23 June 2025.³¹

Post-19 July 2024 and post-November 2024 timing. The published option period spans both the 19 July 2024 ICJ advisory-opinion benchmark and the November 2024 ICC-warrant benchmark specified for this audit.³¹ The public documents establish an authorized engagement period continuing through 23 June 2025, but they do not provide dated Deloitte work products, invoices or activity logs establishing which particular tasks were performed after either benchmark.

Later continuation - searched through 7 October 2026. No public evidence identified in the bounded searches of a further National Public Diplomacy Directorate option, replacement Deloitte award or continuation of this specific public-diplomacy assignment after 23 June 2025. A separate Prime Minister’s Office procurement published on 31 December 2025 identifies Deloitte Israel as one of the suppliers in an option for 4 May 2026 through 3 May 2027, but its subject is accounting audit and control services for the PMO finance division under competitive request 7/2023.³³ The attached committee protocol independently traces that work to the accounting-control procurement and describes the relevant Deloitte work as accounting audit/control.³⁴ It establishes a later PMO-Deloitte commercial relationship, not continuation of the National Public Diplomacy Directorate strategy engagement.

Attribution. The public-diplomacy procurement is attributed to Deloitte Israel & Co., supplier 540288644, in a contract with the Israeli Prime Minister’s Office/National Public Diplomacy Directorate.^{31, 32} Consistent with the network structure documented above, the records do not establish that DTTL, Deloitte US, Deloitte Middle East or another member firm was party to this engagement.