IV 
116TH CONGRESS 
1ST SESSION 
H. CON. RES. 27 
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 
MARCH 27, 2019 
Mr. KIND (for himself, Mr. SMITH of Missouri, Mr. LARSON of Connecticut, 
Mr. REED, Mr. CLEAVER, Mr. KELLY of Pennsylvania, Mr. PERL-
MUTTER, Mr. LUETKEMEYER, Mr. HIGGINS of New York, Mr. HOLDING, 
Ms. SEWELL of Alabama, Mrs. WALORSKI, Ms. DELBENE, Mr. LAHOOD, 
Ms. MOORE, Mr. SHIMKUS, Mr. KILDEE, Mr. DUFFY, Mrs. BEATTY, Mr. 
STIVERS, Mr. HECK, Mr. HUDSON, Mr. POCAN, Mr. GROTHMAN, Ms. 
MCCOLLUM, Mr. EMMER, Mr. GOTTHEIMER, and Mr. GALLAGHER) sub-
mitted 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; 
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•HCON 27 IH 
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; 
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 approximately 8 million Americans 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 $3.8 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, 
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•HCON 27 IH 
helping countless individuals, families, and communities 
through their fraternal member activities: Now, therefore, 
be it 
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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