,,iv  #aai? ,,congress  #a/ ,session    
,h4 ,,con4 ,,res4 #d  ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,janu>y #bh1         
#bjbe,mr4 ,la,hood 7= himself1 ,ms4     
,moore ( ,wiscons91 ,mr4 ,fe5/ra1 ,ms4  
,sewell1 ,mr4 ,c>ey1 ,mr4 ,boyle (      
,p5nsylvania1 ,mrs4 ,mill] ( ,we/       
,virg9ia1 ,mr4 ,panetta1 ,mr4           
,fitzg]ald1 ,mr4 ,david ,scott (        
,georgia1 ,ms4 ,t5ney1 ,mr4 ,davis (    
,ill9ois1 ,mr4 ,hudson1 ,mrs4 ,beatty1  
,mr4 ,e/es1 ,mr4 ,bey]1 ,mr4 ,/eil1 ,ms4
 ,mc,collum1 ,mr4 ,moore ( ,utah1 ,ms4  
,del,bene1 ,mr4 ,g>b>9o1 ,ms4 ,pett]s51 
,mr4 ,kelly ( ,p5nsylvania1 ,ms4 ,sn*ez1
 ,mr4 ,murphy1 ,ms4 ,dean (             
,p5nsylvania1 ,mr4 ,fitzpatrick1 ,ms4   
,/ev5s1 ,ms4 ,malliotakis1 ,mr4 ,pocan1 
,mr4 ,hurd ( ,colorado1 ,mr4 ,l>son (   
,connecticut1 ,mr4 ,mool5a>1 ,ms4 ,g>cia
 ( ,texas1 ,mr4 ,huiz5ga1 ,mr4 ,cleav]1 
,mrs4 ,fis*ba*1 ,mr4 ,s*neid]1 ,mr4     
,smuck]1 ,ms4 ,craig1 ,mrs4 ,kim1 ,mr4  
,suozzi1 ,mr4 ,b>r1 ,ms4 ,budz9ski1 ,mr4
 ,yakym1 ,mr4 ,got!im]1 ,mr4 ,bo/1 ,mr4 

,himes1 ,mr4 ,gu?rie1 ,mr4 ,quigley1 &  
,mr4 ,emm]7 submitt$ ! foll[+ concurr5t 
resolution2 :i* 0 ref]r$ to ! ,committee
 on ,ways & ,means  ,,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 #g1jjj1jjj p    
belong+ to local *apt]s across ! c\ntry2
 ,:]eas rese>* has %[n t ! value ( ! "w 
( frat]nal b5efit societies to society  
av]ages 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;c77#h7 ( ! ,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