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.

Congress states its support for tax‑exempt fraternal benefit societies. It says these groups act as a private economic and social support system for their members and communities. It also says the benefits they provide to members help power the charitable and volunteer work done by local chapters, and that this work should continue to be promoted .

• Key points

  • Who is affected: Members of fraternal benefit societies and the local communities they serve through volunteer chapters .
  • What it does: Makes a formal statement of support, recognizing these groups’ role and encouraging their continued work; it does not describe new programs or requirements .
  • When: No specific timing details are provided in the summary; it is an expression of Congress’s view .