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There is no word for "accountability" in the Hebrew language, but that may change as a result of the efforts of a Hebrew University professor. Eliezer Jaffe's field is not philology — it's social work, a major part of which is keeping track of non-profit and philanthropic organizations and making sure that they do what they advertise.

A new Web site is based on his recently updated book Giving Wisely, originally published in 1982 as a guideline for donors from abroad.

The "Giving Wisely" Internet site contains 27,300 full and partial profiles of non-profit organizations which come under categories such as aid for the needy, disaster relief and education. There are some 90 categories enabling potential donors ample, diverse choices for the disposal of surplus funds.

Jaffe is optimistic that the site will make leaders of non-profits more savvy of the competition. Such awareness may induce them to provide more in-depth information from which profiles will be compiled.

Unlike the book — which can only be updated with each new edition — the Internet site can be constantly updated as new information appears and existing information becomes obsolete.

The Web site is incorporated into the M.A. program in management of community and non-profit organizations and public policy at Hebrew University.

"It's a gigantic field" says Jaffe, noting that in a market economy the government provides basic services but leaves it to the business community and the third sector or volunteers to introduce and maintain other services.

On a per capita ratio, Jaffe discloses, there are more non-profit organizations in Israel than in the United States.

"Israel is a country rich in non-profit organizations," says Jaffe, underscoring again the extent to which they carry the ball for the government.

However to be a registered non-profit organization, or amuta, and to meet all the criteria needed for tax exemptions requires a relationship with government ministries.

Although these organizations are staffed by volunteers, they also use paid employees who bring a lot of income tax to the Ministry of Finance.

Jaffe himself is part of that volunteer sector, chairing the Israel Free Loan Association, which provides loans to new immigrants and needy Israeli families.

Funded by private donations, grants and legacies, the IFLA has allocated more than $15.5 million of interest-free loans, at the rate of some 200 per month. The loans range from $1,000 for personal needs to $15,000 for small business.

Aside from the IFLA, the 66-year-old Cleveland-born Jaffe, who has lived in Israel since 1960, has impeccable credentials in the area of social concerns. He served on several prime ministerial committees on social welfare policy, and introduced major reforms when he headed the Jerusalem Municipal Department of Family and Community Services.

Jaffe sees the new Giving Wisely internet site as multi-purpose.

"This will help a lot of people who want to receive services, volunteer or give money," he says.

Now philanthropists living outside of Israel can check out organizations and get in touch. Regardless of geographical distance the relationship no longer has to be remote and impersonal.

The Web site address is http://www.givingwisely.org.il.