119-sconres6

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. Con. Res. 6 Introduced in Senate

    (IS) ]

<DOC>

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 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
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
            (c) (8) 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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