IV 
115TH CONGRESS 
1ST SESSION 
H. CON. RES. 10 
Expressing the sense of the Congress that tax-exempt fraternal benefit soci-
eties have historically and continue to provide critical benefits to Ameri-
cans and United States communities. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 13, 2017 
Mr. PAULSEN (for himself and Mr. KIND) 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 fra-
ternal benefit societies have historically and continue to 
provide critical benefits to Americans and United States 
communities. 
Whereas America’s fraternal benefit societies are long-stand-
ing 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 10 IH 
Whereas fraternal benefit societies operate under a chapter 
system—creating a nationwide infrastructure, combined 
with local energy and knowledge—positioning them to ad-
dress 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 8 million Americans belonging to 
nearly 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 $3.8 bil-
lion per year, accounting for charitable giving, edu-
cational programs, and volunteer activities, as well as im-
portant social capital that strengthens the fabric, safety, 
and quality of life in thousands of American local com-
munities; 
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 In-
ternal 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 pres-
sures 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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Resolved by the House of Representatives (the Senate 
concurring), That it is the sense of Congress that— 
(1) the fraternal benefit society model is a suc-
cessful private sector economic and social support 
system that helps meet needs that would otherwise 
go unmet; 
(2) the provision for life, sick, accident, or other 
benefits to the members of these societies, as re-
quired by section 501(c)(8) of the Internal Revenue 
Code, is necessary to support the charitable and fra-
ternal activities of the volunteer chapters within 
their communities; 
(3) fraternal benefit societies have adapted 
since 1909 to better serve their members and the 
public; and 
(4) the section 501(c)(8) tax exemption of fra-
ternal benefit societies continues to generate signifi-
cant, outsized returns to United States society and 
the work of fraternals should continue to be pro-
moted. 
Æ 
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