A 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.

Source of recordUS Congress · congress.govLast synced Jul 10, 2026

Chamber

Senate

Progress

Where this bill stands in the legislative process.

Introduced
Passed Senate
Passed House
To President
Became Law

Overview

This concurrent resolution expresses Congress’s view that tax-exempt fraternal benefit societies have historically and continue to provide valuable services to communities across the United States. These organizations offer benefits to their members and engage in charitable and volunteer activities, contributing significantly to local economies and social well-being. The resolution highlights their role as a private sector support system and emphasizes the importance of their continued operation and tax exemption.

Key provisions

Congress recognizes fraternal benefit societies as a successful private sector economic and social support system.
The provision of benefits to members supports charitable and fraternal activities.
Fraternal benefit societies have adapted to meet evolving needs.
The tax exemption under section 501(c)(8) of the Internal Revenue Code continues to benefit the United States.
The resolution encourages the promotion of fraternal benefit societies’ work.

Who is affected

Tax-exempt fraternal benefit societies
Members of fraternal benefit societies
Communities across the United States
Voluntary organizations

Notable changes

The resolution affirms Congress’s recognition of the value of these organizations.
It specifically references the 1909 Congressional action exempting them from taxation.