III
119THCONGRESS
1
STSESSION S. CON. RES. 6
Expressing 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.
IN THE SENATE OF THE UNITED STATES
JANUARY24, 2025
Mr. C
RAPO(for himself, Ms. SMITH, Mr. GRASSLEY, Mr. HICKENLOOPER, Mr.
R
ISCH, Ms. KLOBUCHAR, Mr. TILLIS, Mr. DURBIN, Mr. CRAMER, Mr.
B
LUMENTHAL, Mr. HOEVEN, Ms. BALDWIN, Mr. DAINES, Mr. KELLY,
Mr. L
ANKFORD, Mr. MERKLEY, Mr. THUNE, Mr. PETERS, Ms. LUMMIS,
and Mr. Y
OUNG) submitted the following concurrent resolution; which
was referred to the Committee on Finance
CONCURRENT RESOLUTION
Expressing 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.
Whereas the fraternal benefit societies of the United States
are longstanding mutual aid organizations created more
than a century ago to serve the needs of communities and
provide for the payment of life, health, accident, and
other benefits to their members;
Whereas fraternal benefit societies represent a successful,
modern-day model under which individuals come together
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•SCON 6 IS
with a common purpose to collectively provide charitable
and other beneficial activities for society;
Whereas fraternal benefit societies operate under a chapter
system, creating a nationwide infrastructure, combined
with local energy and knowledge, which positions fra-
ternal benefit societies to most efficiently address unmet
needs in communities, many of which the government
cannot address;
Whereas the fraternal benefit society model represents one of
the largest member-volunteer networks in the United
States, with approximately 7,000,000 people belonging to
local chapters across the country;
Whereas research has shown that the value of the work of
fraternal benefit societies to society averages more than
$3,800,000,000 per year, accounting for charitable giv-
ing, educational programs, and volunteer activities, as
well as important social capital that strengthens the fab-
ric, safety, and quality of life in thousands of local com-
munities in the United States;
Whereas, in 1909, Congress recognized the value of fraternal
benefit societies and exempted those organizations from
taxation, as later codified in section 501(c)(8) of the In-
ternal Revenue Code of 1986;
Whereas fraternal benefit societies have adapted since 1909
to better serve the evolving needs of their members and
the public;
Whereas the efforts of fraternal benefit societies to help peo-
ple of the United States save money and be financially
secure relieves pressure on government safety net pro-
grams; and
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Whereas Congress recognizes that fraternal benefit societies
have served their original purpose for more than a cen-
tury, helping countless individuals, families, and commu-
nities through fraternal member activities: Now, there-
fore, be it
Resolved by the Senate (the House of Representatives 1
concurring), That it is the sense of Congress that— 2
(1) the fraternal benefit society model is a suc-3
cessful private sector economic and social support 4
system that helps meet needs that would otherwise 5
go unmet; 6
(2) the provision of payment for life, health, ac-7
cident, or other benefits to the members of fraternal 8
benefit societies in accordance with section 501(c)(8) 9
of the Internal Revenue Code of 1986 is necessary 10
to support the charitable and fraternal activities of 11
the volunteer chapters within the communities of 12
fraternal benefit societies; 13
(3) fraternal benefit societies have adapted 14
since 1909 to better serve their members and the 15
public; and 16
(4) the exemption from taxation under section 17
501(c)(8) of the Internal Revenue Code of 1986 of 18
fraternal benefit societies continues to generate sig-19
nificant returns to the United States, and the work 20
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of fraternal benefit societies should continue to be 1
promoted. 2
Æ
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