Difficult to say. If you jump from a height and land on a solid surface, such as concrete, 100 feet is enough to make death almost certain. But with water you could, I think, jump from almost any height and survive, if you enter the water the right way. People have deliberately dived into the water from a height of nearly 200 feet and survived. Probably you can survive from even higher. Of course, if you enter the water badly, i.e. not in a streamlined way, you could die from the impact at a lower height. I think if you jump into water you are more likely to die - if you die at all - from drowning.