501(c)(8)

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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

Emblem of the Knights of Columbus

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




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