Untitled section

That it is the sense of Congress that— (1) the fraternal benefit society model is a successful private sector economic and social support system that helps meet needs that would otherwise go unmet; (2) the provision of payment for life, health, accident, or other benefits to the members of fraternal benefit societies in accordance with section 501(c)(8) of the Internal Revenue Code of 1986 is necessary to support the charitable and fraternal activities of the volunteer chapters within the communities of fraternal benefit societies; (3) fraternal benefit societies have adapted since 1909 to better serve their members and the public; and (4) the exemption from taxation under section 501(c)(8) of the Internal Revenue Code of 1986 of fraternal benefit societies continues to generate significant returns to the United States, and the work of fraternal benefit societies should continue to be promoted.