501(c)(8)
501(c)(8) is an Internal Revenue Service (IRS) tax exemption status that applies to "fraternal beneficiary societies, orders, or associations operating under the lodge system...and providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association, or their dependents."[1]
A fraternal organization is defined as a group whose members are united through a shared link and engage in common activities. Shared links may consist of unifying characteristics or experiences while common activities may include ceremonies, rituals or significant community functions. The lodge system is composed of a parent organization and subordinate organizations, or "lodges."[1][2]
Examples
Examples of fraternal organizations include:[3]
- Knights of Columbus
- Royal Neighbors of America
- Modern Woodmen of America
- Benevolent and Protective Order of the Elks
- Fraternal Order of the Eagles
See also
External links
Footnotes
- ↑ 1.0 1.1 IRS.gov, "IRC 501(c)(8) fraternal beneficiary societies and IRC 501(c)(10) domestic fraternal societies," accessed September 18, 2015
- ↑ IRS.gov, "Fraternal societies," accessed September 18, 2015
- ↑ National Center for Charitable Statistics, "Organizations by IRS subsection 501(c)(8)," accessed September 21, 2015
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