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.

1. 01

   What specific economic and social benefits do fraternal benefit societies provide that justify their tax-exempt status compared to other charitable organizations?

2. 02

   How do fraternal benefit societies' community contributions differ from those of non-exempt organizations, and what evidence supports maintaining their current tax treatment?

3. 03

   If this resolution passes without legislative changes, what mechanisms would ensure fraternal benefit societies continue delivering the critical benefits Congress is affirming?

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