Palestine (Arabic: فلسطين‎, Filastin), officially declared as the State of Palestine (Arabic: دولة فلسطين‎, Dawlat Filastin) is a state that was proclaimed in exile in Algiers on 15 November 1988, when the Palestine Liberation Organization's (PLO) National Council (PNC) adopted the unilateral Palestinian Declaration of Independence. At the time of the 1988 declaration, the PLO did not exercise control over any territory, and its claimed territory remains under Israeli occupation. It claims the Palestinian territories and has designated Jerusalem as the capital of Palestine, despite Israeli control.

The 1974 Arab League summit designated the PLO as the "sole legitimate representative of the Palestinian people and reaffirmed their right to establish an independent state of urgency." The PLO has had observer status at the United Nations as a "non-state entity" since 22 November 1974, which entitles it to speak in the UN General Assembly but not to vote. After the Declaration of Independence, the United Nations General Assembly officially "acknowledged" the proclamation and voted to use the designation "Palestine" instead of "Palestine Liberation Organization" when referring to the Palestinian permanent observer. In spite of this decision, the PLO does not participate at the UN in its capacity of the State of Palestine's government. Since 1998, the PLO is arranged for seating in the United Nations General Assembly immediately after non-member States, and before all other observers.