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We appreciate your thoughtful consideration of The Jewish Federations of North America (JFNA) and the Jewish people. We encourage you to make your bequest for the benefit of your local Jewish Federation, either through the Federation or the Jewish Community Foundation in your community. To find your local Federation, you may search via our Federation Finder.

If you live within a Network Community (in which there is no Jewish Federation or the Jewish Federation is not professionally staffed), we encourage you to make your gift to JFNA. Gifts of real estate and tangible personal property are accepted on a case-by-case basis.

You may read JFNA's charitable solicitation disclosure statement here and important information about endowment gifts and bequests here.


The purpose of this material is to describe how an individual, with the counsel of his or her attorney, may plan a bequest to JFNA. JFNA does not render tax or legal advice; the planning and drafting of any bequest requires the professional services of a lawyer with expertise in this area.

Your gift to JFNA protects and enhances the well-being of Jews worldwide through the values of tikkun olam (repairing the world), tzedakah (charity and social justice) and Torah (Jewish learning). Create your Jewish legacy today.

Sample Bequest Language for Wills or Codicils

Outright Bequest


I give [$___________ (___________ Dollars)][describe specified property][__percent of the residue of my estate] to The Jewish Federations of North America, Inc. (JFNA), a New York not-for-profit corporation whose principal office is presently located at 25 Broadway, Suite 1700, New York, New York 10004-1010, (TIN 13-1624240) or its successor in interest, for its general charitable purposes [in the State of Israel]. [I make this gift in memory of [INSERT NAME], and request that it be suitably memorialized by JFNA.]

The words "in the State of Israel" may be included to provide that the gift be used for JFNA's humanitarian programs exclusively in Israel.(Please note that a gift to or for the State of Israel ordinarily will not be eligible for an estate tax deduction if it is not limited exclusively for charitable purposes.) The sentence at the end may be included to provide for your memorialization and/or the memorialization of other family members or friends.

Gift To Endow an Annual Campaign Gift


You may endow your Annual Campaign gift by establishing a permanent endowment fund with a minimum amount of 20 times your Annual Campaign gift amount. With a minimum gift of $100,000, a woman may establish a Lion of Judah Endowment (LOJE) fund with JFNA. Other Annual Campaign endowments may be established as Perpetual Annual Campaign Endowment (PACE) funds.

I give [$___________ (___________ Dollars)][describe specified property][__ percent of the residue of my estate] to The Jewish Federations of North America, Inc. (JFNA), a New York not-for-profit corporation whose principal office is presently located at 25 Broadway, Suite 1700, New York, New York 10004-1010, (TIN 13-1624240), or its successor in interest, to be held as a [Permanent Annual Campaign Endowment ("PACE")][Lion of Judah Endowment ("LOJE")] fund and administered in accordance with applicable policies and guidelines of JFNA as they may be amended from time to time. Distributions shall be made annually to JFNA's Annual Campaign in my name for general charitable purposes in Israel and overseas.

Gift To Endow a Special Purpose Fund


You may establish a fund to support a specific project or address a particular issue that will serve the Jewish community, such as economic self-sufficiency in communities hit by natural disasters or financial crises or capacity-building and professional advancement at Jewish Federations and Jewish Community Foundations.

Your gift may provide annual income in perpetuity to carry out its purpose or you may provide that it be spent within a shorter period of time.

Because each restricted bequest is unique, JFNA encourages you to speak to a member of its Planned Giving & Endowments staff if you are considering a gift of this type.

Sample Language for Living Trusts

Outright Bequest


Upon the death of [the Trustor(s)[$_______________, (___________ Dollars)][describe specified property] shall be distributed to The Jewish Federations of North America, Inc. (JFNA), a New York not-for-profit corporation whose principal office is presently located at 25 Broadway, Suite 1700, New York, New York 10004-1010, (TIN 13-1624240) or its successor in interest, for its general charitable purposes [in the State of Israel].

Gift To Endow an Annual Campaign Gift


Upon the death of [the Trustor(s)[$_______________, (___________ Dollars)][describe specified property] shall be distributed to The Jewish Federations of North America, Inc. (JFNA), a New York not-for-profit corporation whose principal office is presently located at 25 Broadway, Suite 1700, New York, New York 10004-1010, (TIN 13-1624240), or its successor in interest, to be held as a [Permanent Annual Campaign Endowment ("PACE")][Lion of Judah Endowment ("LOJE")] fund and administered in accordance with applicable policies and guidelines of JFNA as they may be amended from time to time. Distributions shall be made annually to JFNA's Annual Campaign in my name for general charitable purposes in Israel and overseas.

Tax Information

JFNA is a charitable organization described in Sections 170(b)(1)(A), 170(c), 2055(a) and 2522(a) of the Internal Revenue Code of 1986, as amended (the "IRC"). The IRS has determined JFNA to be a public charity described in IRC Sections 509(a)(1) and 170(b)(1)(A)(vi). Lifetime gifts by individual donors are eligible for a federal income tax charitable deduction, and testamentary gifts are eligible for a federal estate tax charitable deduction. Please consult your professional tax advisor to determine whether your gift would be subject to state inheritance taxes. JFNA's federal tax identification number is 13-1624240.

JFNA's History and Predecessors


JFNA is the legal successor of United Jewish Appeal, Inc. (UJA) and The Council of Jewish Federations, Inc. (CJF). In November 1999, UJA and CJF merged into UJA, and UJA thereupon changed its name to United Jewish Communities, Inc. (UJC). In November 2009, UJC changed its name to The Jewish Federations of North America, Inc.

UJA was venerated for decades for its lifesaving mission and achievements. UJA was founded on January 10, 1939, when the American Jewish Joint Distribution Committee (JDC), the United Palestine Appeal (UPA, later to become United Israel Appeal, UIA), and the National Coordinating Committee for Aid to Refugees (later, NYANA, the New York Association for New Americans), merged fundraising campaigns to create a "United Jewish Appeal," in order to provide relief to the distressed European Jewish communities. Donated funds helped to save Jewish lives during the war years and fed survivors in the Displaced Persons camps after the Holocaust.

From the declaration of the Jewish State of Israel in 1948, UJA was committed to the welfare of the people of Israel and the ingathering of Jews from the Diaspora. Through the programs of its beneficiary agencies - JDC and the Jewish Agency for Israel - UJA fed, clothed and provided sustenance and hope for young and elderly in Jewish communities worldwide, throughout Latin America, Europe, North Africa and the former Soviet Union.

UJA's lifesaving mission to world Jewry and the people of Israel, and its proud, legendary history, were continued by UJC and remain the firm commitment of JFNA.

The Council of Jewish Federations (CJF) served as an umbrella organization of American and Canadian Federations, fostering communication between them about common interests and problems, and strengthening their combined impact on global needs. The Jewish Federations today are the members of JFNA, which carries on the mission of CJF.

As part of the 1999 merger of UJA and CJF, United Israel Appeal, one of the founders of UJA, became a subsidiary of UJC and is now a subsidiary of JFNA.

Please consult with a member of JFNA's Planned Giving & Endowments staff about the minimum gift for naming an endowment fund.

If you are the executor or personal representative of an estate or the trustee of a trust that includes a gift to JFNA, a predecessor (UJA or CJF) or subsidiary (UIA), you may direct questions about distributions to Rebecca Porath, JFNA's General Counsel, at 212.284.6617 or rebecca.porath@JewishFederations.org.

Contact Us


If you or your lawyer has questions, please contact us by phone at 212.284.6639 or by email here or at gail.gordon@JewishFederations.org.
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Any tax consequences described on this page are based on U.S. federal tax law. Charitable deductions from state and local taxes or from Canadian and provincial taxes may not be available to the same extent as from U.S. federal taxes. The Jewish Federations of North America (JFNA) does not provide legal advice. Donors are encouraged to seek independent tax and legal counsel. You may read JFNA's charitable solicitation disclosure statement here and important information about endowment gifts and bequests to JFNA here.