S.conres6 - 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. (119th Congress)
Summary
Senate Concurrent Resolution 6 expresses 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. The resolution acknowledges the role of these societies in providing mutual aid, charitable activities, and volunteer networks. It also recognizes their exemption from taxation under section 501(c)(8) of the Internal Revenue Code of 1986.
Expected Effects
If passed, this resolution would reaffirm Congressional support for tax-exempt status of fraternal benefit societies. This could lead to continued or increased activity by these societies. It may also influence future legislative decisions related to the tax code and non-profit organizations.
Potential Benefits
- Reinforces the value of volunteerism and community support.
- Acknowledges the role of fraternal benefit societies in providing social safety nets.
- Supports organizations that contribute to charitable giving and educational programs.
- Recognizes the economic benefits derived from these societies' activities.
- May encourage further engagement and participation in fraternal benefit societies.
Potential Disadvantages
- May perpetuate existing tax exemptions without rigorous evaluation of their effectiveness.
- Could be perceived as preferential treatment for specific types of organizations.
- Limited direct impact as it is a non-binding resolution.
- Potential for lobbying efforts to further entrench tax advantages.
- May not address potential inefficiencies or abuses within fraternal benefit societies.
Constitutional Alignment
The resolution aligns with the general welfare clause of the Constitution, as it supports organizations that contribute to the well-being of communities. Specifically, the preamble of the Constitution mentions the goal to "promote the general Welfare". The power to tax and provide exemptions falls under the purview of Congress as defined in Article I, Section 8, which grants Congress the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).