By BERNIE BELLAN (Sept. 11, 2025) It’s a complicated – and very confusing story – and it goes back to an earth-shaking decision issued by the Canada Revenue Agency on August 10, 2024. That decision, which was published in the Canada Gazette (which is where an announcenment about any charity whose charitable status has been revoked is published) was to revoke the Jewish National Fund Canada’s charitable status.
To give you an idea how important charitable donations have been to JNF Canada, according to the most recent audited financial statements that are available, “In 2023, JNF Canada received $20.2 million in donations and had a total revenue of $22.2 million.”
We’ve written numerous times about what led up to CRA’s decision to revoke JNF Canada’s charitable status and the resulting aftermath – in which JNF Canada was thrown into disarray.
Much of the reporting on this story was done by Ellen Bessner, writing for the Canadian Jewish News. Bessner was stolid in her research and although a good portion of what she wrote laid the blame for what happened to JNF Canada at the feet of JNF Canada itself, she provided exhausting detail about what lay behind CRA’s decision. If you want to read past articles that follow the chronology of events following that August 10, 2024 decision by CRA, you can simply enter JNF in the search engine on jewishpostandnews.ca, and you’ll find a great many stories about not only what led up to CRA’s decision to remove JNF Canada’s charitable status, but what steps JNF Canada took subsequent to that momentous decision.
During the past 13 months though, JNF Canada has been embroiled in a legal battle against CRA on different levels – in two different courts: The Federal Court and the Federal Court of Canada. You’ll have to read an article posted on June 17 this year on jewishpostandnews.ca to understand the difference between the two courts. For the purpose of this article, however, it is only important to note that JNF Canada’s appeal to the Federal Court was turned down by that court – for technical reasons, i.e., the Federal Court ruled that it was not the proper court to hear the particular matter that JNF Canada had brought forward; however, the appeal to the Federal Court of Canada is still underway. It may take quite some time before that court issues a decision and, if it also goes against JNF Canada, there is a strong likelihood JNF Canada will take its case all the way to the Supreme Court of Canada. The upshot is that it may be years before the legal battle JNF Canada has been waging with CRA may be resolved.
In the meantime though, JNF Canada had been working to come up with a solution to the challenge of its having been deregistered by CRA as a charity able to issue tax receipts.
On September 2, JNF Canada sent out an email to its supporters in which it gave a preview of what was about to happen. That email noted: “This past year has been challenging for JNF Canada and for Jewish communities across the country.
“Even without charitable status and amid an ongoing legal dispute with the CRA JNF Canada has remained committed to its mission… The absence of our charitable status has limited our ability to operate effectively and our supporters have told us they want their donations to have the full impact, including the ability to receive charitable receipts… In response wonderful friends stepped forward to dedicate their charity to caring out similar work and have appropriately renamed it “Friends of JNF Canada” (emphasis mine).
What did that mean? I wondered. The email also noted that “JNF Canada will continue to operate as it fights its legal battle against the CRA, for its right to fair treatment.”
So, JNF Canada is still alive as an organization called JNF Canada – but it has now managed to find a way to issue tax receipts to its supporters. The September 2 email didn’t go into any detail as to what “Friends of JNF Canada” was – and how it had come about.
But, in a story issued by the CJN on September 4, it was noted that “JNF Canada, whose charitable tax status was revoked by the Canada Revenue Agency (CRA) in 2024, has created a new charitable entity linked to the organization. The new charity, Friends of JNF Canada, officially launches on Sept. 8.”
“A new charitable entity?” I wondered. What did that mean?
The CJN story, written by Jonathan Rothman, went on to note that “Friends of JNF Canada will have the ability to issue charitable tax receipts, (Nathan) Disenhouse (National President, JNF Canada) told the National Post in an interview, saying the new organization’s fundraising for Israel would be done ‘in a similar way that JNF Canada did, but with the ability to issue tax receipts.’
My reaction upon reading Rothman’s story was: “What? This sounds just like JNF Canada, but with a new name. Isn’t this really an end-around that would allow JNF Canada to circumvent CRA’s removal of JNF Canada’s charitable status?”
So, on September 5, I wrote to CRA, asking this question: “Can you confirm that ‘Friends of JNF Canada’ is now a registered charity, able to issue tax receipts?”
I received a response that same day saying that someone would get back to me with an answer.
The answer arrived September 10: “The public may consult the CRA’s List of charities and certain other qualified donees to confirm whether an organization is a registered charity or other qualified donee. For clarity, the public may also confirm in the same registry: the registration number, the current status of the charity, the date since the status has been valid, the type of qualified donee, the designation, and the website of a specific charity. We can confirm that Friends of JNF was registered as a public foundation effective September 22, 2022. Note that the governing documents in our records reflect a legal name change from ‘The Benzimra Foundation’ to ‘Friends of JNF’ effective August 14, 2025.”
Note that the email from CRA referred twice to the charity as “Friends of JNF,” not “Friends of JNF Canada.” Was that just a typing error or was it more significant? I again wondered.
On September 11, I asked CRA to clarify whether “Friends of JNF” and “Friends of JNF Canada” are one and the same.
But – I discovered upon a search of CRA’s list of charities that there already was a charity known as “Friends of JNF” – and which had been established in 2022. From information available on the CRA website, it seems that “Friends of JNF” is a tiny charity, having received only $1,800 in donations in 2024. In further information about Friends of JNF on CRA’s website, it says the charity’s purpose is “PROMOTION OF ISRAEL’S LEGAL RIGHTS THROUGH PUBLICATION AND WORKING WITH OTHER REGISTERED CHARITIES AND QUALIFIED DONEES.”
I was unable to find any contact information for Friends of JNF beyond a physical address in Toronto: 701-10 Prue Avenue. Looking at that address on Google Streetview it appears to be an address for a residential apartment building.
Adding to the confusion, JNF Canada issued another email on September 10, in which it said, in part, that …wonderful friends stepped forward to dedicate their charity to carrying out similar work (to what JNF Canada had been doing) and have appropriately renamed it Friends of JNF Canada. With our Board of Director’s (sic.) full endorsement this organization will continue supporting the kinds of projects that have always defined JNF Canada’s mission: serving Israelis in need through charitable projects that help the vulnerable, enhance environmental sustainability, and support the mental & physical health of Israelis in need.”
That email did not name the Benzimra Foundation as the charity that had agreed to change its name to Friends of JNF Canada but, as you can see in the email from CRA, CRA disclosed that information.
But, in an October 2024 article in CJN, it was noted that another Canadian charity known as the Ne’eman Foundation had also had its charitable status revoked in August 2024. Subsequently, that same article reported, “the organization, which distributes funds to various causes in Israel, began instructing prospective donors to contribute through another recently formed Canadian charity (emphasis mine).
“Six weeks later, Canadian officials imposed a one-year suspension on that charity, called the Emunim Fund, according to its listing on the Canada Revenue Agency website.
“CRA regulators had previously raised concerns about particular Ne’eman Foundation projects in Israel, and a volunteer with Jewish pro-Palestinian group had alleged to the agency that the Ne’eman Foundation was using the Emunim Fund to skirt the revocation (emphasis mine).
“The agency has not publicly disclosed why it suspended the Emunim Fund, and said in a statement that it is barred by law from commenting on individual cases.”
Thus, there are three questions for which we’re awaiting answers: Is the name of the charity which JNF Canada now says will be able to issue tax receipts to donors who might previously have donated to JNF Canada “Friends of JNF” (as the CRA email said was the name) or is it “Friends of JNF Canada,” which was what the emails from JNF Canada says it its name?
Second, is there another charity called “Friends of JNF’ that is separate and distinct from “Friends of JNF Canada?”
Third, although the CRA email would seem to indicate that it has granted registration to this new charity – whether its name is Friends of JNF or perhaps Friends of JNF Canada, given CRA’s previous revocation of the registration of a charity linked to Israel when it changed its name from the Ne’eman Foundation to the Ne’eman Fund, will CRA follow suit and suspend the new charity whose name closely resembles JNF Canada’s name?
As I wrote – this is all so confusing. Even though spokespersons for both CRA and JNF Canada have been quick to respond to emails from me in which I’ve been asking questions trying to sort out exactly what has been going on, it seems that each email leads me to ask yet more questions.
If I receive more information from either CRA or JNF Canada that helps to clarify the questions I’ve asked, I’ll update this story – so keep checking back.
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