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L A W Foundation Inc. is a private corporation based in SHORT HILLS, NJ. The foundation received its IRS ruling in 1991. It holds total assets of $249.3M. Annual income is reported at $37.1M. Total assets have grown from $101M in 2011 to $249.3M in 2024. The foundation is governed by 5 officers and trustees. Tax records are available from 2015 to 2024. According to available records, L A W Foundation Inc. has made 303 grants totaling $29.8M, with a median grant of $25K. Individual grants have ranged from $270 to $2M, with an average award of $98K. The foundation has supported 81 unique organizations. The foundation primarily supports organizations in New York, New Jersey, District of Columbia, which account for 64% of all grants. Grantmaking reaches organizations across 14 states. Contributions to this foundation are tax-deductible.
The L.A.W. Foundation Inc. is the flagship asset vehicle within the six-foundation Wilf Family Foundations network, holding $249.3 million in assets as of FY2024 — more than three times the disclosed assets of its nearest sibling entity. The foundation was established in 1964 by Holocaust survivors Harry and Joseph Wilf and their wives Judith and Elizabeth, and the L.A.W. designation reflects Leonard Wilf's stewardship, with Leonard serving as Chairman and President. Trustees Orin Wilf (Vice President), Beth Wilf (Secretary and Treasurer), Zygmunt Wilf, and Halle Wilf complete the all-family board — all serving without compensation.
The Foundation's operating posture is among the most restrictive in American philanthropy: it is entirely invitation-only, does not review unsolicited proposals, and the family website explicitly states that funding requests will not receive a response. There are no published application guidelines, no open grant cycles, no formal LOI process, and no program officer contacts. All grantmaking originates from the family's personal relationships and direct philanthropic convictions.
The grantee portfolio across 303 documented grants totaling $29.8 million reveals a tightly concentrated, relationship-maintenance model: the top 10 recipients account for approximately 75% of all dollars. New York Presbyterian Fund ($6.3M), American Society for Yad Vashem ($3.3M), Yeshiva University ($3M), City Harvest Inc ($1.875M), Georgetown University Law Center ($1.575M), and UJA-Federation of New York ($1.5M) anchor the portfolio — organizations tied to leading-edge medical research, Holocaust education and memory, Jewish higher education, hunger relief, and legal education.
New organizations have near-zero probability of unsolicited entry. The realistic path runs through: (1) a personal introduction from a board member or senior leader at an existing grantee organization; (2) event visibility at portfolio organizations' annual galas and benefit dinners where Wilf family members are regularly present; or (3) meaningful engagement within New York–New Jersey–Palm Beach Jewish communal infrastructure. Organizations in these four geographies — New York (44.6% of grants), Florida (20.8%), New Jersey (13.9%), and DC (5.9%) — represent the family's documented reach.
The L.A.W. Foundation's giving has grown steadily over the past decade: from $6.4 million in FY2015 to $12.9 million in FY2023, a 101% increase over eight years. Assets grew from $130.6 million (FY2015) to $249.3 million (FY2024), nearly doubling in nine years. Revenue in FY2024 reached $16.9 million, with the foundation's payout rate consistently running 5.5%–6.0% of assets annually — at or modestly above the private foundation minimum distribution requirement.
From 303 documented grants totaling $29.8 million, the average grant is $98,267. However, the distribution is sharply right-skewed: the typical single grant is approximately $25,000, while the range runs from a floor of roughly $1,000 to a ceiling of $2 million in a single grant year. The largest documented multi-year commitment is $6.3 million to New York Presbyterian Fund across six grants for a capital campaign and PTSD research initiative — reflecting the foundation's preference for multi-year pledge structures. Three-grant tranches (often annual tranches of a single 3-year pledge) are the dominant pattern across the top-50 grantee list.
Geographically, New York captures 44.6% of all grants by count (135 of 303), Florida 20.8% (63 grants, concentrated in Palm Beach-area organizations reflecting the family's seasonal residency), New Jersey 13.9% (42 grants), and Washington DC 5.9% (18 grants, primarily Jewish advocacy and policy organizations). Texas (12 grants) and North Carolina (6 grants) account for remaining institutional relationships including the George W. Bush Presidential Center and Elon University.
By sector and dollar concentration, healthcare leads: New York Presbyterian alone ($6.3M) plus Shaare Zedek Hospital ($600K), American Friends of MDA ($600K), Helen Keller International ($187.5K), and Make-A-Wish ($150K combined) push healthcare past 28% of total documented giving. Jewish institutional support (Yad Vashem combined entities at $3.9M+, Yeshiva University $3M, Jewish Federations $1.5M, synagogues, FIDF, Jerusalem Foundation) accounts for approximately 34%. Higher education (Georgetown Law $1.575M, Elon $750K, Caltech $300K, preparatory schools $375K combined) represents roughly 11%. Food security (City Harvest $1.875M, UJA food programs, Interfaith Food Pantry, Fulfill Monmouth & Ocean, Food Bank for NYC) accounts for approximately 10%.
The L.A.W. Foundation is the largest-asset entity among six sibling foundations comprising the Wilf Family Foundations network. Its scale relative to its closest disclosed sibling — The Wilf Family Foundation — is substantial. Several sibling entities do not file separately accessible public financial disclosures, limiting direct comparison.
| Foundation | Assets | Annual Giving | Primary Focus | Application |
|---|---|---|---|---|
| L.A.W. Foundation Inc. (this) | $249.3M (FY2024) | $12.9M (FY2023) | Healthcare, Jewish causes, education, food security, veterans | Invited only |
| The Wilf Family Foundation | ~$74.5M | Est. $3–5M | Jewish causes, social justice, democracy | Invited only |
| Zygmunt and Audrey Wilf Foundation | Not separately disclosed | Not separately disclosed | Jewish causes, Israel programming | Invited only |
| Mark and Jane Wilf Family Foundation | Not separately disclosed | Not separately disclosed | Jewish causes, education | Invited only |
| Joseph and Elizabeth Wilf Foundation | Not separately disclosed | Not separately disclosed | Jewish causes, community services | Invited only |
The L.A.W. Foundation's $249.3 million asset base is more than 3x that of the sibling Wilf Family Foundation and accounts for the dominant share of the family network's combined philanthropy. All six foundations maintain a unified website, share the same invitation-only posture, and coordinate grantmaking through family council. For grantseekers, this means cultivating a relationship with any one of the family trustees — who serve across multiple entities — can potentially open doors to the broader Wilf philanthropic network, not just the L.A.W. Foundation specifically.
The most documented recent activities reflect the Wilf Family Foundations' collective response to global Jewish humanitarian crises. In 2024, the family-wide network funded the Rising Lion Fund through the Jewish Agency for Israel following Iran's ballistic missile attacks, channeling emergency support through existing Jewish Federation relationships rather than establishing new grantee pipelines. The Machane Am Echad initiative — in partnership with NJY Camps and the Jewish Agency — directly served displaced Israeli children and seeded the Campers2Gether movement, which placed over 1,000 Israeli children in Jewish summer camps across the United States in 2024.
In early 2025, the foundations backed New Jersey LEEP's pilot partnership with Newark Public Schools, representing a meaningful expansion into urban K-12 education access — a geographic and sector move worth noting for education-focused nonprofits operating in the Greater Newark area.
No leadership changes have been publicly reported. The five family trustees — Leonard Wilf (Chairman and President), Orin Wilf (Vice President), Beth Wilf (Secretary and Treasurer), Zygmunt Wilf, and Halle Wilf — remain in place per the most recent 990 filings, all serving without compensation, consistent with prior years.
FY2023 distributions totaled $12.9 million ($11.9 million in grants paid), up from $9.7 million in FY2020 and $6.4 million in FY2015. The FY2024 990 (reporting $16.9 million in revenue and $249.3 million in assets) had not yet published grants paid data at the time of this report.
Because the L.A.W. Foundation accepts no unsolicited proposals, conventional application strategy does not apply. The following represents a realistic relationship-building framework for organizations seeking to enter the foundation's consideration set.
Network mapping is the first and most critical step. Review your board of directors, major donors (gifts of $25,000+), and institutional partners for any connections to Leonard, Orin, Beth, Zygmunt, or Halle Wilf. These five individuals are the decision-makers, and a credible warm introduction from someone they trust is the only reliable entry point. The foundation's top grantees — New York Presbyterian, UJA-Federation of New York, American Society for Yad Vashem, City Harvest, Georgetown University Law Center — each maintain large donor and board networks where Wilf family relationships may exist.
Event-based visibility matters. Multiple grantees appear in the data specifically tagged as "event support" — annual galas, synagogue dinners, benefit events. If your organization hosts an annual leadership event where a Wilf family trustee might be appropriately invited or recognized, this creates organic visibility without a cold pitch. Securing a table sponsorship reciprocally at an event a Wilf family member chairs is equally valuable.
Align your framing with the family's specific values. Do not use generic philanthropic language. Reference tzedakah (charitable obligation), tikkun olam (repairing the world), Holocaust remembrance, and the multigenerational responsibility of Jewish communal life. The foundation's founders were Holocaust survivors; this is not a rhetorical frame — it is the emotional and moral core of their giving.
Structure your ask for multi-year pledges, not one-year gifts. Review the grantee data: virtually every significant relationship in the portfolio is structured as a 3-year pledge paid in annual tranches. Proposing a $75,000/year, 3-year commitment ($225,000 total) rather than a $75,000 one-time gift aligns with how the foundation actually operates. For capital campaigns, name-recognition opportunities (named spaces, endowed positions) are documented throughout the portfolio — the Harry Wilf Resource Center at Morristown Medical Center and the Georgetown Law Center building pledge both reflect this preference.
Geography is a screen. Organizations in New York City, New Jersey, South Florida (Palm Beach area), or with direct Israel programming have the highest natural alignment. DC-based Jewish advocacy organizations and policy groups also appear in the data. If your work is outside these geographies, make the geographic connection explicit — do you have NY/NJ/FL operations, partnerships, or beneficiaries?
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Smallest Grant
$1K
Median Grant
$25K
Average Grant
$96K
Largest Grant
$2M
Based on 106 grants from the most recent 990-PF filing.
No program descriptions are available for this foundation. Many private foundations report program activities in their annual 990-PF filings — check the Tax Filings section below for the most recent filing.
The L.A.W. Foundation's giving has grown steadily over the past decade: from $6.4 million in FY2015 to $12.9 million in FY2023, a 101% increase over eight years. Assets grew from $130.6 million (FY2015) to $249.3 million (FY2024), nearly doubling in nine years. Revenue in FY2024 reached $16.9 million, with the foundation's payout rate consistently running 5.5%–6.0% of assets annually — at or modestly above the private foundation minimum distribution requirement. From 303 documented grants totali.
L A W Foundation Inc. has distributed a total of $29.8M across 303 grants. The median grant size is $25K, with an average of $98K. Individual grants have ranged from $270 to $2M.
The L.A.W. Foundation Inc. is the flagship asset vehicle within the six-foundation Wilf Family Foundations network, holding $249.3 million in assets as of FY2024 — more than three times the disclosed assets of its nearest sibling entity. The foundation was established in 1964 by Holocaust survivors Harry and Joseph Wilf and their wives Judith and Elizabeth, and the L.A.W. designation reflects Leonard Wilf's stewardship, with Leonard serving as Chairman and President. Trustees Orin Wilf (Vice Pre.
L A W Foundation Inc. is headquartered in SHORT HILLS, NJ. While based in NJ, the foundation distributes grants to organizations across 14 states.
| Name | Title | Compensation | Benefits | Total |
|---|---|---|---|---|
| Leonard Wilf | CHAIRMAN, PRESIDENT & TRUSTEE | $0 | $0 | N/A |
| Orin Wilf | VICE PRESIDENT & TRUSTEE | $0 | $0 | N/A |
| Halle Wilf | TRUSTEE | $0 | $0 | N/A |
| Zygmunt Wilf | TRUSTEE | $0 | $0 | N/A |
| Beth Wilf | TREASURER, SECRETARY & TRUSTEE | $0 | $0 | N/A |
Total Giving
N/A
Total Assets
$249.3M
Fair Market Value
N/A
Net Worth
$249.3M
Grants Paid
N/A
Contributions
N/A
Net Investment Income
N/A
Distribution Amount
N/A
Total Grants
303
Total Giving
$29.8M
Average Grant
$98K
Median Grant
$25K
Unique Recipients
81
Most Common Grant
$10K
of 2022 grantees were first-time recipients
| Recipient | Location | Amount | Year |
|---|---|---|---|
| New York Presbyterian FundCAMPAIGN PLEDGE | New York, NY | $2M | 2022 |
| Yeshiva UniversityGENERAL OPERATING SUPPORT | New York, NY | $1M | 2022 |
| American Society For Yad VashemEVENT SUPPORT | New York, NY | $508K | 2022 |
| Georgetown University Law CenterLAW CENTER BUILDING PLEDGE | Washington, DC | $500K | 2022 |
| Jewish Federations Of North AmericaSUPPORT FOR UKRAINE | New York, NY | $500K | 2022 |
| City Harvest IncGENERAL OPERATING SUPPORT | New York, NY | $400K | 2022 |
| Uja-Federation Of New YorkANNUAL SUPPORT | New York, NY | $360K | 2022 |
| Elon UniversityGENERAL OPERATING SUPPORT | Elon, NC | $250K | 2022 |
| American National Red CrossHURRICANE IAN RELIEF | Fairfield, NJ | $250K | 2022 |
| National Football Museum IncFOUNDERS WALL PLEDGE | Canton, OH | $200K | 2022 |
| George W Bush Presidential CenterMILITARY SERVICE INITIATIVE PLEDGE | Dallas, TX | $200K | 2022 |
| American Friends Of MdaPLEDGE TO NATIONAL BLOOD SERVICES CENTER | New York, NY | $200K | 2022 |
| American Committee For Shaare Zedek Hospital In Jerusalem IncPEDIATRIC NEUROSURGERY UNIT PLEDGE | New York, NY | $200K | 2022 |
| Friends Of The Israel Defense ForcesYAD VASHEM CENTER IN THE NEGEV PLEDGE | New York, NY | $200K | 2022 |
| Facing History And OurselvesCONTEMPORARY ANTISEMITISM INITIATIVE | New York, NY | $125K | 2022 |