Friends of Ir David is a U.S.-based 501(c)(3) tax-exempt nonprofit organization that acts as a fundraising arm for the Ir David Foundation (also known as Elad Association) in Israel. Its primary mission is to channel tax-deductible donations from American supporters to fund archaeological excavations, preservation efforts, and educational programs related to the ancient City of David in Jerusalem, located in the Silwan neighborhood of East Jerusalem. The organization focuses on uncovering and promoting the historical and biblical significance of the site while aiming to benefit the welfare of residents in the Old City of Jerusalem through financial aid and community assistance. With Tax ID 11-3466176 and a 4/4 star Charity Navigator rating for financial health and accountability, it transfers funds to the Ir David Foundation, which manages the City of David archaeological park and related tourism initiatives. This partnership has enabled significant American philanthropic support for projects blending archaeology with modern development in a politically sensitive area. However, the organization and its beneficiary have faced criticism and allegations from human rights organizations like Peace Now and B'Tselem of advancing Israeli settlement activities in East Jerusalem, including claims of indirectly supporting the displacement of Palestinian families in Silwan through home evictions and property acquisitions to expand Jewish presence (allegations dating back to the 2000s, with ongoing investigations and lawsuits as of 2023). Reports from outlets like Haaretz and The New York Times document claims that funds are used for ideological purposes rather than purely charitable or educational ones. The organization has also been scrutinized for the opacity of how funds are allocated in Israel, where the Ir David Foundation has been condemned by UN bodies for contributing to settlement expansion (e.g., 2019 UN report). No criminal convictions are recorded against the organization, but it remains a focal point in debates over U.S. tax policy enabling support for activities in occupied territories.