What are the requirements of a fraternal organization?

The fraternal organization must also provide the payment of benefits to members and their dependents in the event of injury, accident, or other calamity. Domestic fraternal organizations might also be exempt under Internal Revenue Code 501 (c)(10) under largely similar criteria with several differences.

Can a fraternal organization qualify for a tax exemption?

While the concept of a fraternal organization is derived from the idea of brotherhood, and many organizations continue to be exclusively comprised of men, memberships do not necessarily have to be restricted by gender. It is possible for fraternal societies to qualify for tax exemption under Internal Revenue Code section 501 (c) (8).

Is the membership of fraternities limited to men?

Although membership in fraternities was and mostly still is limited to men, ever since the development of orders of Catholic sisters and nuns in the Middle Ages and henceforth, this is not always the case.

Are there mixed male and female fraternal orders?

There are mixed male and female orders, as well as wholly female religious orders and societies, some of which are known as sororities in North America. Notable modern fraternities or fraternal orders include some grand lodges operating among freemasons and odd fellows.

How are fraternal societies exempt from Internal Revenue Code?

Fraternal Societies. To be exempt under Internal Revenue Code (IRC) section 501(c)(8), a fraternal beneficiary society, order, or association must meet the following requirements: It must have a fraternal purpose. An organization has a fraternal purpose if membership is based on a common tie or the pursuit of a common object.

When does an organization have a fraternal purpose?

It must have a fraternal purpose. An organization has a fraternal purpose if membership is based on a common tie or the pursuit of a common object. The organization must also have a substantial program of fraternal activities. It must operate under the lodge system.

Are there any fraternal organizations in the world?

There are known fraternal organizations which existed as far back as ancient clan hero and goddess cults of Greek religions and in the Mithraic Mysteries of ancient Rome .

There are mixed male and female orders, as well as wholly female religious orders and societies, some of which are known as sororities in North America. Notable modern fraternities or fraternal orders include some grand lodges operating among freemasons and odd fellows.