Planned Giving
Many of our partners (donors) have supported Jewish National Fund for years—because they believe deeply in the land and people of Israel. That commitment has not changed. What has changed, beginning in 2026, is how charitable gifts are treated under the new federal tax law, known as the One Big Beautiful Bill Act (OBBBA).
Under the new law, charitable gifts are still deductible for those who itemize, but there are two important changes. First, a small portion of your charitable giving—equal to 0.5% of your income—is no longer deductible. This is known as your Adjusted Gross Income (AGI) Floor. For many partners, this means that smaller annual gifts may not provide the same tax benefit they once did.
Second, for those in the 37% income tax bracket, all itemized deductions, including charitable gifts, now provide a maximum benefit of 35%—meaning if you donate $10,000 and are in the 37% tax bracket, instead of the deduction being valued at $3,700, it would be reduced to $3,500. For larger gifts, the difference can be significant.
So, what can you do?
One of the simplest and most effective strategies is charitable bunching. Instead of making the same gift every year, you combine several years of giving into a single, larger contribution. You still support Jewish National Fund annually—but in a more tax-efficient way.
For example, if you usually give $10,000 each year, you might choose to make a one time gift of $50,000 and place it in a Jewish National Fund Donor Advised Fund (see infographic). From there, you can recommend annual grants to Jewish National Fund, just as you always have. Your support continues uninterrupted, while potentially allowing more of your gift to qualify for a tax deduction.
Many also choose to fund these gifts with appreciated assets, such as stocks or mutual funds, which can provide additional tax advantages. The heart of giving has not changed—only the math has. With the right strategy, you can support Israel’s future, and decide for yourself whether your legacy dollars go to Uncle Sam or toward a cause that reflects your values.
Contact a JNF Planned Giving Specialist for a personalized illustration by emailing plannedgiving@jnf.org or calling 800.562.7526
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