,,iii  #aafth ,,congress  #ast ,session 
,s4 ,,con4 ,,res4 #i  ,,in ,,the        
,,senate ,,of ,,the ,,united ,,states   
,march #bg1 #bjai,mr4 ,roberts 7for     
himself1 ,ms4 ,stabenow1 ,mr4 ,crapo1   
,mr4 ,cardin1 ,ms4 ,klobuchar1 and ,mr4 
,lankford7 submitted the following      
concurrent resolution2 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 ,states4 
,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 life1 health1 accident1 and other   
benefits to their members2 ,whereas     
fraternal benefit societies represent a 
successful1 modern-day model under which
 individuals come together with a common

 purpose to collectively provide        
charitable and other beneficial         
activities for society2 ,whereas        
fraternal benefit societies operate     
under a chapter system1 creating a      
nationwide infrastructure1 combined with
 local energy and knowledge1 which      
positions fraternal benefit societies to
 most efficiently address unmet needs in
 communities1 many of which the         
government cannot address2 ,whereas the 
fraternal benefit society model         
represents one of the largest           
member-volunteer networks in the ,united
 ,states1 with approximately #h1jjj1jjj 
people of the ,united ,states belonging 
to more than #be1jjj local chapters     
across the country2 ,whereas research   
has shown that the value of the work of 
fraternal benefit societies to society  
is more than #c1hjj1jjj1jjj per year1   
accounting for charitable giving1       
educational programs1 and volunteer     
activities1 as well as important social 
capital that strengthens the fabric1    

safety1 and quality of life in thousands
 of local communities in the ,united    
,states2 ,whereas1 in #aiji1 ,congress  
recognized the value of fraternal       
benefit societies and exempted those    
organizations from taxation1 as later   
codified in section #eja7;c77#h7 of the 
,internal ,revenue ,code of #aihf2      
,whereas fraternal benefit societies    
have adapted since #aiji to better serve
 the evolving needs of their members and
 the public2 ,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       
programs2 and ,whereas ,congress        
recognizes that fraternal benefit       
societies have served their original    
purpose for more than a century1 helping
 countless individuals1 families1 and   
communities through fraternal member    
activities3 ,now1 therefore1 be it      
,that it is the sense of ,congress      
that-- 7#a7 the fraternal benefit       

society model is a successful private   
sector economic and social support      
system that helps meet needs that would 
otherwise go unmet2  7#b7 the provision 
of payment for life1 health1 accident1  
or other benefits to the members of     
fraternal benefit societies in          
accordance with section #eja7;c77#h7 of 
the ,internal ,revenue ,code of #aihf is
 necessary to support the charitable and
 fraternal activities of the volunteer  
chapters within the communities of      
fraternal benefit societies2  7#c7      
fraternal benefit societies have adapted
 since #aiji to better serve their      
members and the public2 and  7#d7 the   
exemption from taxation under section   
#eja7;a7 of the ,internal ,revenue ,code
 of #aihf of fraternal benefit societies
 continues to generate significant      
returns to the ,united ,states1 and the 
work of fraternal benefit societies     
should continue to be promoted4