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.

This bill is a concurrent resolution in the Senate (S. Con. Res. 6) that expresses the sense of Congress regarding tax-exempt fraternal benefit societies. It states that these organizations have historically provided and continue to provide important benefits to people and communities, and it underscores their mutual-aid, chapter-based model. The resolution highlights the size and impact of fraternal benefit societies (about 7 million members nationwide; estimated annual value of their activities exceeding $3.8 billion) and notes that Congress granted them tax-exempt status under section 501(c)(8) in 1909. It argues that this exemption supports their charitable and fraternal activities and that the model has adapted over time. Overall, the resolution calls for continuing to promote the 501(c)(8) exemption and recognizes the societal value these organizations provide. As a concurrent resolution, the measure does not impose new laws or direct funding. Instead, it expresses Congress’s view and could influence public discussion and future policy considerations about the tax treatment and public role of fraternal benefit societies.