1 | 1 | | III |
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2 | 2 | | 119THCONGRESS |
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3 | 3 | | 1 |
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4 | 4 | | STSESSION S. CON. RES. 6 |
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5 | 5 | | Expressing the sense of Congress that tax-exempt fraternal benefit societies |
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6 | 6 | | have historically provided and continue to provide critical benefits to |
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7 | 7 | | the people and communities of the United States. |
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8 | 8 | | IN THE SENATE OF THE UNITED STATES |
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9 | 9 | | JANUARY24, 2025 |
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10 | 10 | | Mr. C |
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11 | 11 | | RAPO(for himself, Ms. SMITH, Mr. GRASSLEY, Mr. HICKENLOOPER, Mr. |
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12 | 12 | | R |
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13 | 13 | | ISCH, Ms. KLOBUCHAR, Mr. TILLIS, Mr. DURBIN, Mr. CRAMER, Mr. |
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14 | 14 | | B |
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15 | 15 | | LUMENTHAL, Mr. HOEVEN, Ms. BALDWIN, Mr. DAINES, Mr. KELLY, |
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16 | 16 | | Mr. L |
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17 | 17 | | ANKFORD, Mr. MERKLEY, Mr. THUNE, Mr. PETERS, Ms. LUMMIS, |
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18 | 18 | | and Mr. Y |
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19 | 19 | | OUNG) submitted the following concurrent resolution; which |
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20 | 20 | | was referred to the Committee on Finance |
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21 | 21 | | CONCURRENT RESOLUTION |
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22 | 22 | | Expressing the sense of Congress that tax-exempt fraternal |
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23 | 23 | | benefit societies have historically provided and continue |
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24 | 24 | | to provide critical benefits to the people and communities |
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25 | 25 | | of the United States. |
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26 | 26 | | Whereas the fraternal benefit societies of the United States |
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27 | 27 | | are longstanding mutual aid organizations created more |
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28 | 28 | | than a century ago to serve the needs of communities and |
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29 | 29 | | provide for the payment of life, health, accident, and |
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30 | 30 | | other benefits to their members; |
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31 | 31 | | Whereas fraternal benefit societies represent a successful, |
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32 | 32 | | modern-day model under which individuals come together |
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34 | 34 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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35 | 35 | | •SCON 6 IS |
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36 | 36 | | with a common purpose to collectively provide charitable |
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37 | 37 | | and other beneficial activities for society; |
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38 | 38 | | Whereas fraternal benefit societies operate under a chapter |
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39 | 39 | | system, creating a nationwide infrastructure, combined |
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40 | 40 | | with local energy and knowledge, which positions fra- |
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41 | 41 | | ternal benefit societies to most efficiently address unmet |
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42 | 42 | | needs in communities, many of which the government |
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43 | 43 | | cannot address; |
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44 | 44 | | Whereas the fraternal benefit society model represents one of |
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45 | 45 | | the largest member-volunteer networks in the United |
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46 | 46 | | States, with approximately 7,000,000 people belonging to |
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47 | 47 | | local chapters across the country; |
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48 | 48 | | Whereas research has shown that the value of the work of |
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49 | 49 | | fraternal benefit societies to society averages more than |
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50 | 50 | | $3,800,000,000 per year, accounting for charitable giv- |
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51 | 51 | | ing, educational programs, and volunteer activities, as |
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52 | 52 | | well as important social capital that strengthens the fab- |
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53 | 53 | | ric, safety, and quality of life in thousands of local com- |
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54 | 54 | | munities in the United States; |
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55 | 55 | | Whereas, in 1909, Congress recognized the value of fraternal |
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56 | 56 | | benefit societies and exempted those organizations from |
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57 | 57 | | taxation, as later codified in section 501(c)(8) of the In- |
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58 | 58 | | ternal Revenue Code of 1986; |
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59 | 59 | | Whereas fraternal benefit societies have adapted since 1909 |
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60 | 60 | | to better serve the evolving needs of their members and |
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61 | 61 | | the public; |
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62 | 62 | | Whereas the efforts of fraternal benefit societies to help peo- |
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63 | 63 | | ple of the United States save money and be financially |
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64 | 64 | | secure relieves pressure on government safety net pro- |
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65 | 65 | | grams; and |
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67 | 67 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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68 | 68 | | •SCON 6 IS |
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69 | 69 | | Whereas Congress recognizes that fraternal benefit societies |
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70 | 70 | | have served their original purpose for more than a cen- |
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71 | 71 | | tury, helping countless individuals, families, and commu- |
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72 | 72 | | nities through fraternal member activities: Now, there- |
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73 | 73 | | fore, be it |
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74 | 74 | | Resolved by the Senate (the House of Representatives 1 |
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75 | 75 | | concurring), That it is the sense of Congress that— 2 |
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76 | 76 | | (1) the fraternal benefit society model is a suc-3 |
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77 | 77 | | cessful private sector economic and social support 4 |
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78 | 78 | | system that helps meet needs that would otherwise 5 |
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79 | 79 | | go unmet; 6 |
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80 | 80 | | (2) the provision of payment for life, health, ac-7 |
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81 | 81 | | cident, or other benefits to the members of fraternal 8 |
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82 | 82 | | benefit societies in accordance with section 501(c)(8) 9 |
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83 | 83 | | of the Internal Revenue Code of 1986 is necessary 10 |
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84 | 84 | | to support the charitable and fraternal activities of 11 |
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85 | 85 | | the volunteer chapters within the communities of 12 |
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86 | 86 | | fraternal benefit societies; 13 |
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87 | 87 | | (3) fraternal benefit societies have adapted 14 |
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88 | 88 | | since 1909 to better serve their members and the 15 |
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89 | 89 | | public; and 16 |
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90 | 90 | | (4) the exemption from taxation under section 17 |
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91 | 91 | | 501(c)(8) of the Internal Revenue Code of 1986 of 18 |
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92 | 92 | | fraternal benefit societies continues to generate sig-19 |
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93 | 93 | | nificant returns to the United States, and the work 20 |
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95 | 95 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 4 |
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96 | 96 | | •SCON 6 IS |
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97 | 97 | | of fraternal benefit societies should continue to be 1 |
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98 | 98 | | promoted. 2 |
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99 | 99 | | Æ |
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101 | 101 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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