# 501(c)(8) A **501(c)(8) organization** is a tax-exempt entity under **Section 501(c)(8) of the Internal Revenue Code**: Fraternal beneficiary societies operating under the lodge system that provide life, sick, or accident benefits to members (e.g., Knights of Columbus). Stub — included for completeness of the 501(c) enumeration. Low political-money relevance relative to [[501(c)(3)]], [[501(c)(4)]], and [[501(c)(6)]]. ## See Also - [[Tax Code Hub]] — folder reader map