III 

119TH CONGRESS 

1ST SESSION 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 

JANUARY 24, 2025 

Mr. CRAPO (for himself, Ms. SMITH, Mr. GRASSLEY, Mr. HICKENLOOPER, Mr. 

RISCH, Ms. KLOBUCHAR, Mr. TILLIS, Mr. DURBIN, Mr. CRAMER, Mr. 

BLUMENTHAL, Mr. HOEVEN, Ms. BALDWIN, Mr. DAINES, Mr. KELLY, 

Mr. LANKFORD, Mr. MERKLEY, Mr. THUNE, Mr. PETERS, Ms. LUMMIS, 

and Mr. YOUNG) 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 fraternal 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 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 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 people of the United States save money and be financially 

secure relieves pressure on government safety net programs; and 


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Whereas Congress recognizes that fraternal benefit societies 

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

1 Resolved by the Senate (the House of Representatives 

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, health, ac8 cident, 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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