Dual-Qualified Charity
A charity structured for tax relief in both the US and Israel — one gift, two deductions.
Definition. A dual-qualified charity is an organization structured to deliver charitable tax relief in both the United States and Israel — letting a donor with tax exposure in both countries deduct the same gift on both sides.
Built on the US-Israel Tax Treaty, dual qualification matters most for olim and cross-border families who file in both jurisdictions. A properly structured dual-qualified entity — or a US American Friends Organization paired with an Israeli amuta recognized under Section 46 of the Israeli Income Tax Ordinance — allows a single donation to generate deductions against both US and Israeli tax. For the UHNW and Family Office Migration population that Olam tracks, dual-qualification is a core piece of philanthropic structuring, working alongside Donor-Advised Fund (DAF) vehicles and Cross-Border Holding Structure planning.
