The Coronavirus Aid, Relief, and Economic Security (CARES) Act offers US charities a valuable tool in this time of crisis: Increased tax incentives for donors making charitable contributions.

CARES § 2204 modifies the federal tax code to create an above-the-line deduction in 2020 of up to $300 for individuals and $600 for married couples for charitable contributions. Because the deduction is above-the-line, it also may reduce state income taxes for some taxpayers. This deduction can be utilized by the approximately 86% of taxpayers who use the standard deduction; previously there was no tax incentive for charitable giving for the majority of taxpayers who do not itemize deductions. This provision gives a temporary opportunity for religious nonprofits to survive these trying times through small donations.


Friends of Roots is a registered US non-profit which explicitly supports the work of Roots/Shorashim/Judur in the Holy Land. Please be assured that your charitable gift is fully tax deductible and you will receive an end-of-the-year receipt from "Friends of Roots" for your tax filing purposes.  Friends of Roots received IRS recognition as 501c3 non-profit (EIN 47-4308704) in December 2017.