Title: 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.
Policy area: Taxation

Summary:
Expresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and that the work of such societies should continue to be promoted.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 10 Introduced in House (IH)]

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115th CONGRESS
  1st Session
H. CON. RES. 10

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

                            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 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;
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 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 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
    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 successful 
        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 required by 
        section 501(c)(8) of the Internal Revenue Code, is necessary to 
        support the charitable and fraternal 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 fraternal 
        benefit societies continues to generate significant, outsized 
        returns to United States society and the work of fraternals 
        should continue to be promoted.
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