IV 

112TH CONGRESS 

2D SESSION H. CON. RES. 116 

Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 18, 2012 

Mr. PAULSEN (for himself, Mr. KIND, Mr. NEAL, Mr. DUFFY, Mr. TIBERI, 

Ms. MOORE, Mr. SHIMKUS, and Mr. ELLISON) 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 and continue to 

provide critical benefits to Americans and United States 

communities. 

Whereas America’s fraternal benefit societies 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; 

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 broader society; 


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•HCON 116 IH 

Whereas fraternal benefit societies operate under a chapter 

system—creating a nationwide infrastructure, combined 

with local energy and knowledge—positioning them to address most efficiently 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 close to 9,000,000 Americans belonging to 

31,500 local chapters across the country; 

Whereas research has shown that the value of the work of 

fraternal benefit societies to society is more than $3.4 billion 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 American local communities; 

Whereas in 1909, Congress recognized the value of fraternal 

benefit societies and exempted such organizations from 

taxation, as later codified in section 501(c)(8) of the Internal Revenue Code; 

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 

Americans save and be financially secure relieves pressures on government safety net programs; and 

Whereas Congress recognizes that fraternal benefit societies 

have served their original purpose for over a century, 

helping countless individuals, families, and communities 

through their fraternal member activities: Now, therefore, 

be it 


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•HCON 116 IH 

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 for life, sick, accident, or other 

8 benefits to the members of these societies, as re9 quired by section 501(c)(8) of the Internal Revenue 

10 Code, is necessary to support the charitable and fra11 ternal activities of the volunteer chapters within 

12 their communities; 

13 (3) fraternal benefit societies have adapted 

14 since 1909 to better serve their members and the 

15 public; and 

16 (4) the section 501(c)(8) tax exemption of fra17 ternal benefit societies continues to generate signifi18 cant, outsized returns to United States society and 

19 the work of fraternals should continue to be pro20 moted. 

Æ 


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