The lodge system is required
Local chapters chartered by a parent organization, with genuine self-government and ritual. An organization without that structure does not qualify, whatever it calls itself.
Tax-Exempt Formation
501(c)(10) Domestic Fraternal Societies
A 501(c)(10) is a domestic fraternal society operating under the lodge system, whose earnings are devoted to charitable, religious, educational, or fraternal purposes — and which does not provide insurance benefits to its members.
501(c)(10) Formation
$2,999Complete formation package • state filing fees included
- Confirmation that 501(c)(10) is the right section for you
- Name availability search
- Articles of Incorporation prepared and filed
- Purpose language drafted for 501(c)(10)
- Federal EIN (FEIN) registration
- IRS Form 1024 preparation and submission
- Bylaws and governance document templates
- Conflict of interest policy template
- Responses to IRS follow-up questions
- State filing fees included
Flat fee • state filing fees included • no surprise add-ons
What a 501(c)(10) is for
Section 501(c)(10) covers domestic fraternal societies, orders, and associations operating under the lodge system, where net earnings are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes.
“Lodge system” has a specific meaning: the organization must operate through local branches, chartered by a parent body and largely self-governing, rather than as a single undivided entity.
The line between 501(c)(10) and 501(c)(8)
This is the distinction that decides which section you file under. A 501(c)(8) fraternal beneficiary society provides life, sick, or accident benefits to its members. A 501(c)(10) does not — it devotes its earnings to charitable and fraternal purposes instead, though it may arrange insurance for members through a separate carrier.
What to Get Right at Formation
The issues that most often cause trouble later, addressed at the start.
No member benefits
Providing insurance benefits to members moves you into 501(c)(8). A 501(c)(10) may arrange coverage through an outside carrier, but cannot underwrite it.
Deductible gifts, in one direction
Contributions to a 501(c)(10) can be deductible when used exclusively for charitable purposes under the relevant rules. Dues and payments for member benefits are not.
Not sure this is your section?
These categories overlap more than they look like they do, and the wrong choice is expensive to unwind. Tell us what your organization actually does and we will tell you which section fits — before you pay for anything. Ask us first.
501(c)(10) Questions
What is the lodge system?
Operating through local branches or chapters, chartered by a parent body, with genuine self-government and typically a ritualistic form of organization. It is a requirement, not a description.
What is the difference between 501(c)(8) and 501(c)(10)?
A 501(c)(8) provides life, sick, or accident benefits to its members. A 501(c)(10) does not, and instead devotes its net earnings to charitable, religious, educational, and fraternal purposes.
Are donations to a fraternal society deductible?
They can be, where the contribution is used exclusively for charitable purposes. Membership dues and payments for benefits are not deductible.
Let’s get your organization formed correctly.
Flat fee, state filing fees included, and a clear answer on whether 501(c)(10) is the right section before any work begins.