[Congressional Record Volume 165, Number 53 (Wednesday, March 27, 2019)]
[Senate]
[Pages S2057-S2058]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




 SENATE CONCURRENT RESOLUTION 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

  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:

                             S. Con. Res. 9

       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,

[[Page S2058]]

     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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