Tax-Deductible Drones for a War Zone: Inside “American Friends of Judea & Samaria”

How a U.S. nonprofit raises money for military gear used by Israeli forces—and why that matters in Dearborn.

Excerpt (SEO): A U.S. charity, American Friends of Judea & Samaria (AFJS), solicits tax-deductible donations to buy thermal drones, rifle plates and other gear for Israeli soldiers. AFJS’s board is intertwined with West Bank settler leadership, and its campaigns openly market “$8,000 thermal drones” for units operating in Gaza. We review what AFJS says it does, how it’s structured, what laws and ethics are implicated, and why Metro Detroit should care.


“Each thermal drone costs $8,000… Donations toward the drones are tax-deductible — 501(c)(3) via AFJS.”

Dearborn Blog has tracked a growing pipeline of U.S. tax-advantaged money into Israel’s war machine. The clearest window is American Friends of Judea & Samaria (AFJS)—a Brooklyn/Miami-based 501(c)(3) launched in 2023 that bills itself as “the go-to organization for anything connected to Judea and Samaria.” On its own website, AFJS lists a Board and Advisory Board studded with leaders of the West Bank settler movement, including former Yesha Council CEO Yigal Dilmoni (AFJS co-founder), Yesha Council chair Yisrael Gantz, and former chair Shira Livman.

AFJS doesn’t just lobby. It fundraises for matériel. Its “Emergency Tactical Gear” appeal invites donors to underwrite “thermal drones,” helmets, plates and medical kits for “our heroes” fighting in Gaza—explicitly advertising tax-deductible status. Independent reporters have documented videos of AFJS-labeled drones operating inside Gaza, with soldiers thanking the charity “from Gaza.”

Who are they?

  • Incorporation & posture. AFJS launched publicly in early 2023; Israeli and diaspora press covered the kickoff as a new U.S. hub for the settlement enterprise.
  • Stated purpose. AFJS says it educates U.S. audiences about annexing the West Bank (“apply sovereignty”) and lists programs for “tactical gear,” “security,” and “emergency campaigns.”
  • Tax status. AFJS markets itself as a U.S. 501(c)(3); nonprofit databases list it as such.

Pull-quote: “We’re not talking vague ‘support’—this is a tax-deductible shopping list for a war zone.”

From tax break to battlefield

AFJS promotional materials and social posts show drones and gear delivered to IDF units, including the 646 Paratroopers Brigade. During the current war, figures associated with that brigade have made dehumanizing statements about Gaza’s civilians (e.g., “there is not a single innocent person”), underscoring the gravity of funneling equipment into an ongoing atrocity.

AFJS also channels funds through Israeli partners. Its own copy and U.S. filings indicate support to the Ari Fuld Project—an Israel-registered NGO that provides “vests, first-aid kits and drones” to military units. Industry trackers summarize AFJS’s Form 990-EZ as describing the same kinds of purchases.

Not alone: a wider nonprofit-to-military pipeline

AFJS is one node in a broader U.S. charitable ecosystem:

  • Friends of Paratrooper Sniper Unit 202 (Illinois) raised $300,000+ to outfit an Israeli sniper unit implicated in shootings of unarmed Palestinians, according to tax filings and contemporaneous posts; CAIR publicly questioned the legality of a U.S. 501(c)(3) funding gear for a foreign military unit.
  • Israel Friends / Worldwide Friends Foundation markets “Eyes in the Sky” drone packages (up to $10,000) and “Advanced Technology Solutions” for IDF-linked “emergency squads.”
  • Historically, U.S. charities have poured hundreds of millions into the settlement enterprise; Haaretz documented $220 million (2009-2013) from U.S. nonprofits to settler organizations.
  • Investigative journalist Alex Kane later traced U.S. nonprofit money to Jerusalem eviction drives via Central Fund of Israel.

Stat callout: $8,000 — AFJS’s advertised cost of a single thermal drone for IDF units, purchasable with a U.S. tax deduction.

Law & ethics: What’s actually at issue?

We are not alleging a crime. We are pointing to serious legal and ethical concerns that policymakers—and donors—should weigh.

  • Charitable purpose & private benefit. IRS rules require 501(c)(3)s to serve exempt purposes (charitable, educational, etc.) and prohibit private benefit/inurement. Supporting a foreign government’s military is not a recognized charitable purpose and risks violating the “public, not private, interest” requirement.
  • Foreign operations & grants. The IRS imposes special rules for U.S. charities operating abroad or re-granting to foreign entities; documentation and control are required to ensure funds support qualifying charitable activities.
  • Export controls. Drones and related tech can fall under EAR/ITAR export controls. Licenses may be required depending on end-use, end-user and destination—even for “off-the-shelf” platforms.

Civil-society groups are already urging scrutiny. In 2024, CAIR asked authorities to examine 501(c)(3)s that procure equipment for IDF units—precisely because these activities may collide with tax and export law.

Why Dearborn should care

Dearborn and the neighboring communities are home to one of the largest Arab-American populations in the U.S.—families with direct ties to Gaza and the West Bank. When a U.S. charity offers donors a tax break to buy drones for units active in Gaza, every American taxpayer is subsidizing that pipeline. That includes Dearborn residents who have watched month after month as schools, clinics and journalists are bombed, and as settler violence escalates in the West Bank under military protection.

At Dearborn Blog we’ve said it plainly: charity should not be a weapons catalog. If a 501(c)(3) can raise money for drones used in a war zone—and call it “charitable”—then the rules are broken, the enforcement is asleep, or both.

Who’s behind the fundraising?

AFJS’s leadership and allies are not random do-gooders:

  • Yigal Dilmoni—AFJS co-founder; longtime Yesha Council executive—has served with the 646 Paratroopers and publicly advocates West Bank annexation (“sovereignty first”).
  • Advisory board includes Yisrael Gantz (current Yesha chair) and mayors of West Bank settlements—the very power centers pushing to annex occupied territory and to block any Palestinian state.
  • Gabriel “Kosher Guru” Boxer, listed in AFJS filings, has embedded with IDF troops in Gaza, producing influencer content that lauds the campaign as “a just war.”

This is not “neutral humanitarian aid.” It is a political-military project that leverages U.S. tax law to underwrite settlement expansion and warfighting capacity.

Pull-quote: “If buying drones for soldiers can be written off your taxes, it’s past time for Congress and the IRS to explain what ‘charity’ means.”

What should happen next

  1. Treasury/IRS review. Policymakers should examine whether fundraising for foreign military gear is compatible with 501(c)(3) status—and issue guidance. (IRS has previously cautioned on foreign activities and the private benefit bar.)
  2. Export-control compliance checks. Commerce/State must clarify whether such drone purchases (including thermal payloads) trigger EAR/ITAR licensing—and enforce violations.
  3. Donor due diligence. Donors should demand auditable proof that their gifts do not procure war materiel.
  4. Platform accountability. Payment processors and donor-advised funds should stop tax-advantaged pass-throughs for gear sent to combat units.
  5. Community conversation. Metro Detroit’s electeds—city, county, state—should oppose tax-subsidized militarization and support humanitarian corridors and ceasefire.

Dearborn has led the nation in civic opposition to genocide. We’ve marched, lobbied, and voted. We can also insist that charity means relief, not recon—and that our tax code won’t subsidize anyone’s “thermal drones from Gaza.”


References (live links)

[^1]: AFJS “Emergency Tactical Gear” campaign (“Each thermal drone costs $8,000… tax-deductible via AFJS”). https://afjs.org/emergency-tactical-gear-campaign.
[^2]: AFJS “What is AFJS?” (Board & Advisory Board; Yesha Council leadership). https://afjs.org/what-is-afjs.
[^3]: Jerusalem Post coverage of AFJS launch. https://www.jpost.com/diaspora/article-731929.
[^4]: Drop Site News investigation (AFJS drones used “inside Gaza”; video evidence; AFJS-to-Ari Fuld Project channel). https://www.dropsitenews.com/p/us-nonprofit-fundraising-gaza-idf-drones-american-friends-judea-samaria.
[^5]: Ari Fuld Project (Israel NGO profile). https://www.israelgives.org/amuta/580672897.
[^6]: CauseIQ summary of AFJS Form 990-EZ (program description includes tactical gear). https://www.causeiq.com/organizations/american-friends-of-judea-and-samaria,922174217/.
[^7]: Haaretz investigation on U.S. charities sending $220M to settler orgs (2009–2013). https://www.haaretz.com/israel-news/2015-01-07/ty-article/.premium/us-charities-pumped-220-million-into-west-bank-settlements/0000017f-ea52-dc7e-adff-ee56e8350000.
[^8]: Alex Kane (Jewish Currents) on Central Fund of Israel funding Jerusalem evictions. https://jewishcurrents.org/how-a-us-charity-funds-israeli-evictions.
[^9]: CAIR press release questioning legality of 501(c)(3) funding IDF sniper unit gear. https://www.cair.com/press_releases/cair-questions-legality-of-u-s-nonprofit-funding-military-gear-for-israeli-unit-accused-of-war-crimes/.
[^10]: Israel Friends (“Advanced Technology Solutions”/drones; “Eyes in the Sky” promo). https://www.israelfriends.us/programs/advanced-technology-solutions and https://www.facebook.com/IsraelFriends/videos/eyes-in-the-sky/122131844934692931/.
[^11]: Drop Site on Friends of Paratrooper Sniper Unit 202 (U.S. nonprofit raised $300k for IDF sniper unit). https://www.dropsitenews.com/p/us-nonprofit-raising-money-israeli-sniper-unit.
[^12]: IRS: Grants to foreign orgs & special rules; IRS CPE text on foreign operations/private benefit. https://www.irs.gov/charities-non-profits/grants-to-foreign-organizations-by-private-foundations and https://www.irs.gov/pub/irs-tege/eotopico83.pdf.
[^13]: U.S. export controls overview (BIS/ITAR) & drone-specific guidance. https://www.bis.doc.gov/index.php/documents/technology-evaluation/781-export-licensing/file and https://jrupprechtlaw.com/drone-export-control-laws-ear-itar/.
[^14]: “Kosher Guru” embeds/content praising the war; influencer profile. https://www.thejc.com/news/jewish-news/kosher-guru-defends-trip-to-israel-after-being-warned-off-by-nys-politicians-48xgkvd3.


Editorial note (Dearborn Blog)

We oppose any use of U.S. charitable law to subsidize a genocidal war or to entrench settlement annexation. Our position is radically simple: Aid should heal, not hunt. And in a city where so many have loved ones under siege, we will continue to name and document the pipelines that turn American tax benefits into battlefield tools—and we will advocate to close them.

Have tips or documents about U.S. charities raising for war materiel? Contact Dearborn Blog editors securely.


Disclaimer: This article cites public records and credible reporting and is offered for news and commentary. We make no legal determinations and do not provide legal advice. Individuals and organizations named are invited to submit statements or corrections, which we will review promptly.

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