During fiscal years 1940-41, JNF income from contributions, testaments/wills, and living legacies increased greatly. However, increased expenditures because of its expanded activities also marked these years. Consequently, the JNF faced having to come up with additional funds, beyond contributions, to balance its accounts. The majority of the additional funds came from loans taken out in Palestine and abroad, the latter mostly in the USA. This course of action was in accordance with the Directorate’s decision at the outbreak of the war to seek more loans to fund its activities. The JNF’s Joint Land Purchase Scheme (JLPS) and Farm City Scheme (FCS) brought in additional funds, but at this early date they were not very substantial. Furthermore, 1940-41 saw a rise in leasehold fee payments as another source of JNF income.