IRS TE/GE division provides new technical guide on fraternal societies under sections 501(c)(8) and 501(c)(10)

Law, regulations, and federal income tax issues with respect to fraternal beneficiary societies and domestic fraternal societies

Law, regulations, and federal income tax issues with respect to fraternal beneficiary soci

The IRS Tax Exempt and Government Entities (TE/GE) division published a new technical guide (TG):

According to an IRS transmittal message (February 22, 2024), TGs are comprehensive, issue-specific documents that update and combine the existing Audit Technique Guides (ATGs) with other technical content, replacing the corresponding ATGs.  

Read all ATGS and TGs for exempt organizations on the IRS website.


For more information, contact your usual KPMG tax professional or one of the following Washington National Tax professionals:

Ruth Madrigal |

Preston Quesenberry |



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