Congress recognizes the value of tax-exempt fraternal benefit societies in providing critical benefits to U.S. communities.

Congress expresses the sense that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to people and communities in the United States. These societies, which have been tax-exempt since 1909, offer life, health, accident, and other benefits to their members. They have adapted over time to better serve their members and the public, contributing significantly to charitable giving, educational programs, and volunteer activities.

Congress recognizes the value of tax-exempt fraternal benefit societies in providing critical benefits to U.S. communities.

Congress expresses the sense that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to people and communities in the United States. These societies, which have been tax-exempt since 1909, offer life, health, accident, and other benefits to their members. They have adapted over time to better serve their members and the public, contributing significantly to charitable giving, educational programs, and volunteer activities.