$3-Million Bequest to Merged Fla. Synagogue Spurs Legal Spat

Two national Jewish groups are fighting for a bigger share of $3-million left to a South Florida synagogue that has united with another house of worship since the donor’s death, according to the Sun Sentinel of Fort Lauderdale.

Boca Raton congregations Beth Tikvah and Shaarei Kodesh joined forces under the latter’s name in 2007 but neglected to file articles of merger with the state. That detail is the issue in a lawsuit over the estate of Nathaniel Rosenfeld, a wealthy South Carolinian who died in 1997.

Mr. Rosenfeld allowed his two sisters to select charity beneficiaries, with bequests to be paid after his wife died, which occurred in 2012. The sisters directed 89 percent to Beth Tikvah, which they had helped found after moving to Florida, with the rest split among other groups, including women’s organization Hadassah and ORT, an education and job-training charity.

Mr. Rosenfeld’s trust said the beneficiaries had to exist in compliance with Internal Revenue Service charity codes, otherwise Hadassah, ORT, and another organization would share the gift. Those groups contend Beth Tikvah no longer exists, but Shaarei Kodesh says it is the legitimate successor to Beth Tikvah and should receive its share.