What is a Fraternal Benefit Society?

Fraternal Benefit Societies or "Fraternals" are not for profit membership organizations that have a representative form of government and are organized through a lodge system to carry out social, intellectual, educational, charitable, benevolent, moral, fraternal, patriotic or religious purposes.  Fraternals provide members with life insurance and other financial protection benefits in accordance with state law and use the earnings to fund member-supported community activities.  Fraternals are chartered by state law and have been exempt from income tax under Section 501(c)(8) of the U.S. Tax Code since 1909.

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