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Beth Emet is a diverse, multigenerational Reform community with a dynamic approach to Judaism. Our congregation seeks to create a spiritually vibrant, socially conscious, intellectually challenging, and deeply caring environment firmly rooted in Jewish tradition and values.

How The Foundation’s “Covenant” Funds are Established

Over the forty years of the Foundation’s existence, many Beth Emet members have understood the increasing importance and impact of giving to Beth Emet, over and above their annual dues. Some congregants have made use of the Foundation as a vehicle to create their endowments. During the Beth Emet Capital Campaign of 2000, many members made generous donations to the Assuring Our Future Fund while others established new funds to perpetuate the memory of their loved ones, or to reflect their special interests. Foundation covenant funds are established with an initial gift of at least $25,000.00, and in consultation with the Rabbis and the president of the foundation. For each fund a covenant is established to provide ongoing direction and guidance to the foundation board before the income or principal of the fund may be dispersed consistent with the donor’s directions, as expressed in the covenant.

Building on the Foundation and Assuring our Future

In addition to the Assuring Our Future Fund, there are currently 24 covenant funds being administered by the Foundation. There are two different types of covenant funds. One is a perpetual fund, intended by the grantors to continue in perpetuity. The other is a self-liquidating fund which, through the disbursement of income and principal, has been designated by the grantors to liquidate within a specified period of time. Presently, an initial contribution or grant of $25,000 is the minimum initial amount required for the creation of a covenant fund. The grantors may, at the time of the establishment of a fund designate one or more purposes; that is, the program(s) or purpose(s) for which the contributions, principal, income and capital gains are to be utilized. The grantors may also designate, at the time of establishing the fund, whether the fund is perpetual or self-liquidating and whether only income, or a combination of income and principal should be utilized to provide support in furtherance of the covenant’s designated purposes.

For internal accounting purposes, each covenant fund is segregated and separately maintained so that its principal, interest, capital gains and the individual contributions which are specified for a particular fund are designated and calculated in an account separate from the other fund accounts. However, the board has determined that, in order to provide protection through diversification, the money within each fund will be “pooled” with money from similar funds for purposes of investment; the concept being to protect against the situation that, in the event there is a significant loss in a particular investment, one fund does not unduly sustain that loss, especially to the point where a fund may not be able to retain sufficient principal to generate the income necessary for intended future disbursements in furtherance of the fund’s covenant’s designated purposes.

Current Covenant Funds

Each of the covenant funds is an example of the largess of donors who wish to bestow a charitable gift that may have transformative effects upon a program, individuals or the congregation as a whole. Beth Emet’s annual concerts, scholarships to send our children to Israel or to Jewish camps, our annual scholar-in-residence, new and improved equipment and facilities in the religious school, special teachers for the religious school, preschool educational activities, and maintenance of the Eiger Garden illustrate just some of the programming and support that is vital to Beth Emet. All are supported by covenant funds created through thoughtful and generous gifts.

To make a donation to one of the funds online, please refer to the donate page of the Beth Emet website. View a full listing of the funds.

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Beth Emet is a diverse, multigenerational Reform community with a dynamic approach to Judaism. Our congregation seeks to create a spiritually vibrant, socially conscious, intellectually challenging, and deeply caring environment firmly rooted in Jewish tradition and values.

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