Title: A 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.
Policy area: Taxation

Summary:
This concurrent resolution expresses the sense of Congress regarding the benefits that tax-exempt fraternal benefit societies provide to the United States.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. Con. Res. 9 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
S. CON. RES. 9

  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

                             March 27, 2019

  Mr. Roberts (for himself, Ms. Stabenow, Mr. Crapo, Mr. Cardin, Ms. 
    Klobuchar, and Mr. Lankford) 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 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 
        8,000,000 people of the United States 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 $3,800,000,000 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
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
    Resolved by the Senate (the House of Representatives 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 of payment for life, health, accident, or 
        other benefits to the members of fraternal benefit societies in 
        accordance with section 501(c)(8) of the Internal Revenue Code 
        of 1986 is necessary to support the charitable and fraternal 
        activities of the volunteer chapters within the communities of 
        fraternal benefit societies;
            (3) fraternal benefit societies have adapted since 1909 to 
        better serve their members and the public; and
            (4) the exemption from taxation under section 501(a) of the 
        Internal Revenue Code of 1986 of fraternal benefit societies 
        continues to generate significant returns to the United States, 
        and the work of fraternal benefit societies should continue to 
        be promoted.
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