IV 

117TH CONGRESS 

1ST SESSION H. CON. RES. 65 

Expressing the sense of the 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 HOUSE OF REPRESENTATIVES 

DECEMBER 16, 2021 

Mr. KIND (for himself, Mr. SMITH of Missouri, Ms. MOORE of Wisconsin, Mr. 

LAHOOD, Mr. SUOZZI, Mrs. MURPHY of Florida, Mr. EMMER, Mr. HUDSON, Mr. HUIZENGA, Mr. STEIL, Mrs. WALORSKI, Mr. KATKO, Mr. HIGGINS of New York, Ms. SEWELL, Mr. FITZPATRICK, Mr. KILDEE, Ms. 

DELBENE, Mr. PERLMUTTER, Mr. KELLY of Pennsylvania, Mr. PANETTA, Mr. POCAN, Mr. WENSTRUP, Mrs. BEATTY, Mr. LARSON of Connecticut, Mr. STAUBER, Mr. GOTTHEIMER, Mr. ESTES, Mr. SCHNEIDER, 

Mr. CLEAVER, Mrs. WAGNER, Mr. LUETKEMEYER, and Mr. HOLLINGSWORTH) submitted the following concurrent resolution; which was referred to the Committee on Ways and Means 

CONCURRENT RESOLUTION 

Expressing the sense of the 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 fraternal benefit societies of the United States are 

long-standing 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; 


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Whereas fraternal benefit societies represent a successful, 

modern-day model under which individuals come together 

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 fraternal benefit societies to most efficiently address unmet 

needs in communities, many of which government cannot 

address; 

Whereas the fraternal benefit society model represents one of 

the largest member-volunteer networks in the United 

States, with approximately 8,000,000 people of the 

United States belonging to more than 25,000 local chapters across the country; 

Whereas research has shown that the value of the work of 

fraternal benefit societies to society is more than 

$3,800,000,000 per year, accounting for charitable giving, educational programs, and volunteer activities, as 

well as important social capital that strengthens the fabric, safety, and quality of life in thousands of local communities 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 Internal Revenue Code of 1986; 

Whereas fraternals 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 people of the United States save money and be financially 


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secure relieves pressures on government safety net programs; and 

Whereas Congress recognizes that fraternal benefit societies 

have served their original purpose for more than a century, helping countless individuals, families, and communities through their fraternal member activities: Now, 

therefore, be it 

1 Resolved by the House of Representatives (the Senate 

2 concurring), That it is the sense of Congress that— 

3 (1) the fraternal benefit society model is a suc4 cessful private sector economic and social support 

5 system that helps meet needs that would otherwise 

6 go unmet; 

7 (2) the provision of payment for life, sick, acci8 dent, or other benefits to the members of fraternal 

9 benefit societies in accordance with section 501(c)(8) 

10 of the Internal Revenue Code of 1986 is necessary 

11 to support the charitable and fraternal activities of 

12 the volunteer chapters within the communities of 

13 fraternal benefit societies; 

14 (3) fraternal benefit societies have adapted 

15 since 1909 to better serve their members and the 

16 public; and 

17 (4) the exemption from taxation under section 

18 501(c)(8) of the Internal Revenue Code of 1986 of 

19 fraternal benefit societies continues to generate sig20 nificant returns to the United States, and the work 


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1 of fraternal benefit societies should continue to be 

2 promoted. 

Æ 


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