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.

This concurrent resolution expresses the sense of Congress regarding the significant contributions of tax-exempt fraternal benefit societies. It acknowledges their long history as mutual aid organizations that provide essential life, health, and accident benefits to members, alongside extensive charitable and volunteer activities. These societies operate through a nationwide chapter system, mobilizing approximately 7 million member-volunteers to address unmet community needs and strengthen social capital. Their work is valued at over $3.8 billion annually, encompassing charitable giving, educational programs, and volunteer efforts.

Congress affirms that the fraternal benefit society model represents a successful private sector support system, alleviating pressure on government safety net programs. The resolution highlights that the provision of member benefits is crucial for sustaining their charitable and fraternal work. It concludes by stating that the tax exemption granted under section 501(c)(8) of the Internal Revenue Code continues to yield substantial returns for the United States, and therefore, the work of these societies should continue to be promoted.