This concurrent resolution expresses the Senate and House view that tax-exempt fraternal benefit societies have long provided important services to members and communities. It says these groups are mutual aid organizations that pay life, health, accident, and other benefits to members and run local volunteer chapters. The resolution notes about 7,000,000 people belong to these groups and that their work has been valued at about $3,800,000,000 per year for charitable giving, education, and volunteer activities. It recalls that Congress exempted these organizations from taxation in 1909, now reflected in section 501(c)(8) of the Internal Revenue Code. The resolution lists four main points: that the fraternal model meets needs that might otherwise go unmet; that paying benefits under 501(c)(8) supports charitable chapter activities; that these societies have adapted since 1909; and that the 501(c)(8) tax exemption continues to produce significant returns and should be promoted.
If you are a member of a fraternal benefit society, the resolution says Congress values the services your group provides and supports keeping the organizations tax-exempt status under 501(c)(8). If you live in a community with local chapters, the resolution highlights that those chapters may help meet local needs through volunteer work, charitable programs, and member benefits. The resolution does not change any legal rights or create new programs; it expresses lawmakers' opinions.
No publicly available information. The resolution does not appropriate money, change tax law, or include official cost estimates in the text provided.
Supporters in the resolution say fraternal benefit societies are longstanding mutual aid groups that provide life, health, and other benefits to members, run local volunteer chapters, and deliver charitable and educational services. The resolution says these societies relieve pressure on government safety-net programs, have about 7,000,000 members, produce roughly $3.8 billion in annual value to society, and that the 501(c)(8) tax exemption supports their community work.
No publicly available information.