Congress recognizes the historical and ongoing benefits of tax-exempt fraternal benefit societies to U.S. communities.
This resolution expresses the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States. It highlights the value of these societies, which have adapted since 1909 to better serve their members and the public. The resolution emphasizes the importance of the exemption from taxation under section 501(c)(8) of the Internal Revenue Code of 1986, which continues to generate significant returns to the United States.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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