,,iii #aaf? ,,congress #a/ ,session ,s4 ,,con4 ,,res4 #i ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #bg1 #bjai,mr4 ,rob]ts 7= himself1 ,ms4 ,/ab5[1 ,mr4 ,crapo1 ,mr4 ,c>d91 ,ms4 ,klobu*>1 & ,mr4 ,lank=d7 submitt$ ! foll[+ concurr5t resolution2 :i* 0 ref]r$ to ! ,committee on ,f9ance ,,concurr5t ,,resolution ,express+ ! s5se ( ,congress t tax-exempt frat]nal b5efit societies h hi/orically provid$ & cont9ue to provide critical b5efits to ! p & communities ( ! ,unit$ ,/ates4 ,:]eas ! frat]nal b5efit societies ( ! ,unit$ ,/ates are long/&+ mutual aid organizations creat$ m ?an a c5tury ago to s]ve ! ne$s ( communities & provide = ! paym5t ( life1 heal?1 accid5t1 & o!r b5efits to _! memb]s2 ,:]eas frat]nal b5efit societies repres5t a successful1 mod]n-day model "u :i* individuals come toge!r ) a common purpose to collectively provide *>itable & o!r b5eficial activities = society2 ,:]eas frat]nal b5efit societies op]ate "u a *apt] sy/em1 creat+ a nationwide infra/ructure1 comb9$ ) local en]gy & k1 :i* positions frat]nal b5efit societies to mo/ effici5tly address unmet ne$s 9 communities1 _m ( :i* ! gov]nm5t _c address2 ,:]eas ! frat]nal b5efit society model repres5ts "o ( ! l>ge/ memb]-volunte] networks 9 ! ,unit$ ,/ates1 ) approximately #h1jjj1jjj p ( ! ,unit$ ,/ates belong+ to m ?an #be1jjj local *apt]s across ! c\ntry2 ,:]eas rese>* has %[n t ! value ( ! "w ( frat]nal b5efit societies to society is m ?an #c1hjj1jjj1jjj p] ye>1 acc\nt+ = *>itable giv+1 educational programs1 & volunte] activities1 z well z important social capital t /r5g!ns ! fabric1 safety1 & quality ( life 9 ?\s&s ( local communities 9 ! ,unit$ ,/ates2 ,:]eas1 9 #aiji1 ,congress recogniz$ ! value ( frat]nal b5efit societies & exempt$ ^? organizations f taxation1 z lat] codifi$ 9 section #eja7;c77#h7 ( ! ,int]nal ,rev5ue ,code ( #aihf2 ,:]eas frat]nal b5efit societies h adapt$ s9ce #aiji to bett] s]ve ! evolv+ ne$s ( _! memb]s & ! public2 ,:]eas ! ef=ts ( frat]nal b5efit societies to help p ( ! ,unit$ ,/ates save money & be f9ancially secure relieves pressure on gov]nm5t safety net programs2 & ,:]eas ,congress recognizes t frat]nal b5efit societies h s]v$ _! orig9al purpose = m ?an a c5tury1 help+ c\ntless individuals1 families1 & communities ?r\gh frat]nal memb] activities3 ,n[1 !re=e1 be x ,t x is ! s5se ( ,congress t-- 7#a7 ! frat]nal b5efit society model is a successful private sector economic & social support sy/em t helps meet ne$s t w\ld o!rwise g unmet2 7#b7 ! provision ( paym5t = life1 heal?1 accid5t1 or o!r b5efits to ! memb]s ( frat]nal b5efit societies 9 accordance ) section #eja7;c77#h7 ( ! ,int]nal ,rev5ue ,code ( #aihf is necess>y to support ! *>itable & frat]nal activities ( ! volunte] *apt]s )9 ! communities ( frat]nal b5efit societies2 7#c7 frat]nal b5efit societies h adapt$ s9ce #aiji to bett] s]ve _! memb]s & ! public2 & 7#d7 ! exemption f taxation "u section #eja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf ( frat]nal b5efit societies cont9ues to g5]ate significant returns to ! ,unit$ ,/ates1 & ! "w ( frat]nal b5efit societies %\ld cont9ue to be promot$4