Jewish National Fund of Canada is a 2-star rated charity with a below-average results reporting score. In August 2024, following its revocation as a charity, JNF Canada became financially transparent and posted its audited financial statements. JNF Canada has $30.9 million in reserve funds that cover its most recent charity program spending for 2.3 years.

Founded in 1901, Jewish National Fund of Canada (JNF) is the Canadian branch of Jewish National Fund, working to develop the land and infrastructure of Israel. JNF is committed to building strong foundations for Israel’s communities. By 2007, Jewish National Fund owned 13% of the land in Israel, much of which is in the Negev area. The charity has planted over 240 million trees, turning 700,000 acres of desert into livable land.

NEWS: July 25, 2024. After nearly five years of review and exchanges with JNF Canada, the CRA Charities Directorate revoked JNF Canada's charity status. This follows a CRA audit into JNF Canada's activities that began in 2011 and the CRA Charities Directorate's decision to revoke in August 2019. In July 2023, the CRA Charities Directorate reaffirmed its intent.

As a revoked charity, JNF Canada can continue its operations but no longer issue tax receipts on support. JNF Canada is appealing this decision claiming that the CRA Charities Directorate's decision is wrong and unjustified. The key documents on the CRA Charities Directorate's findings are not public and the CRA Charities Directorate's policy prevents it from making public statements.

Canadian Jewish News has excellent updates on JNF Canada's court trials and programs for disbursements in this regulatory battle.

Additional reading on this revocation decision:

Mark Blumberg, Jewish National Fund of Canada challenging CRA revocation of registered charity status, Canadian Charity Law, July 25, 2024

Nathan Disenhouse, Lance Davis, JNF Canada's letter to its supporters, July 25, 2024

On January 4, 2019 CBC and other media reported on Canadian donations to JNF Canada used to fund projects linked to Israeli military, which contravenes Canada's charity laws.

Previously posted Ci DONOR ADVISORY: On August 20, 2019 the CRA Charities Directorate notified JNF that it intends to revoke its charity status as it no longer met the conditions for charitable registration. JNF has submitted a detailed objection and appeal. As of December 2021, this issue remains unresolved. 

JNF Canada works in Israel and Canada. Its programs in Israel focus on funding social and environmental infrastructure, while its Canadian projects focus on outreach and education in Jewish communities. JNF states that it has five core programs: Builders Circle, Climate Solutions Prize, JNF Education, JNF Families, and JNF Future. The charity does not provide a breakdown of spending by program.

In 2022, JNF funded 20 projects, including a woman’s shelter, playgrounds, and therapy and treatment rooms. The Climate Solutions Prize aims to fund innovations and research that address climate change. In 2022, the charity awarded recipients of the Climate Solutions Prize with over $2.2m in prizes.

The data used above reflects JNF Canada’s most recent 2022 Impact Report, while the financial analysis below reflects its 2023 financial information.

In August 2024 following its revokation, JNF Canada posted its financial statements. 

In 2023 Jewish National Fund of Canada received $20.2m in donations, a 53% increase over its donations in 2022. These donations include $2.0m in donations received and deferred for future years' spending.

JNF Canada’s administrative costs are 23% of revenues (less investment income) and fundraising costs are 21% of donations. JNF Canada’s total overhead spending is $8.8 million, a $1m increase over 2022. This results in total overhead spending of 44%. For every $1 donated, 56 cents go to the cause. This is outside Ci’s reasonable range for overhead spending. 

JNF Canada’s charitable spending (on its charity programs and grants) was $13.6 million in 2023. This is 61% of its total revenues compared with 52% of its total revenues in 2022. The information Charity Intelligence reports on JNF Canada's international program spending and grants comes from its annual T3010 filing which was not available for 2023 at the time of this update.

In 2022, in addition to international program spending of $4.7 million, JNF Canada granted $1.5 million to 15 Canadian charities in 2022. Three charities received 72% of these grants: $440k to Leket Canada, $324k to Ne’eman Foundation and $320k to Canadian Friends of Hebrew University.

JNF Canada's reserve funds are $30.9m, similar to 2022's reserve funds. JNF Canada's reserve funds could cover 2.3 years of its spending on its charity programs at 2023 levels. In 2023, JNF's investments earned $2.1 million or a 7% return. In 2022, JNF reported an investment loss of $1.2m and investment returns of -4%. Over the last five years, its investment returns average 3%.

This charity report is an update that has been sent to Jewish National Fund of Canada for review. Comments and edits may be forthcoming. 

Updated on August 22, 2024 by Ben Dobozy and Kate Bahen.