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.

IV 116TH CONGRESS 1ST SESSION H. CON. RES. 27 Expressing the sense of the Congress that tax-exempt fraternal benefit soci- eties have historically and continue to provide critical benefits to Ameri- cans and United States communities. IN THE HOUSE OF REPRESENTATIVES MARCH 27, 2019 Mr. KIND (for himself, Mr. SMITH of Missouri, Mr. LARSON of Connecticut, Mr. REED, Mr. CLEAVER, Mr. KELLY of Pennsylvania, Mr. PERL- MUTTER, Mr. LUETKEMEYER, Mr. HIGGINS of New York, Mr. HOLDING, Ms. SEWELL of Alabama, Mrs. WALORSKI, Ms. DELBENE, Mr. LAHOOD, Ms. MOORE, Mr. SHIMKUS, Mr. KILDEE, Mr. DUFFY, Mrs. BEATTY, Mr. STIVERS, Mr. HECK, Mr. HUDSON, Mr. POCAN, Mr. GROTHMAN, Ms. MCCOLLUM, Mr. EMMER, Mr. GOTTHEIMER, and Mr. GALLAGHER) sub- mitted 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 fra- ternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. Whereas America’s fraternal benefit societies are long-stand- ing 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; VerDate Sep 11 2014 01:57 Mar 28, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6300 E:\BILLS\HC27.IH HC27 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HCON 27 IH 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 ad- dress 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 approximately 8 million Americans 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 $3.8 bil- lion per year, accounting for charitable giving, edu- cational programs, and volunteer activities, as well as im- portant social capital that strengthens the fabric, safety, and quality of life in thousands of American local com- munities; 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 In- ternal 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 pres- sures on government safety net programs; and Whereas Congress recognizes that fraternal benefit societies have served their original purpose for over a century, VerDate Sep 11 2014 01:57 Mar 28, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6300 E:\BILLS\HC27.IH HC27 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HCON 27 IH helping countless individuals, families, and communities through their fraternal member activities: Now, therefore, be it Resolved by the House of Representatives (the Senate 1 concurring), That it is the sense of Congress that— 2 (1) the fraternal benefit society model is a suc- 3 cessful private sector economic and social support 4 system that helps meet needs that would otherwise 5 go unmet; 6 (2) the provision for life, sick, accident, or other 7 benefits to the members of these societies, as re- 8 quired by section 501(c)(8) of the Internal Revenue 9 Code, is necessary to support the charitable and fra- 10 ternal activities of the volunteer chapters within 11 their communities; 12 (3) fraternal benefit societies have adapted 13 since 1909 to better serve their members and the 14 public; and 15 (4) the section 501(c)(8) tax exemption of fra- 16 ternal benefit societies continues to generate signifi- 17 cant, outsized returns to United States society and 18 the work of fraternals should continue to be pro- 19 moted. 20 Æ VerDate Sep 11 2014 01:57 Mar 28, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\HC27.IH HC27 pamtmann on DSKBFK8HB2PROD with BILLS