Any incorporated society, order, or supreme lodge, without capital stock, including one exempted under subdivision (1)(b) of section 44-10,109 whether incorporated or not, conducted solely for the benefit of its members and their beneficiaries and not for profit, operated on a lodge system with ritualistic form of work, having a representative form of government, and which provides benefits in accordance with sections 44-1072 to 44-10,109 , is hereby declared to be a fraternal benefit society.
Neb. Rev. Stat. § 44-1072
Fraternal benefit society
Applied in 1 court decision — leading case Woodmen of the World v. Nebraska Dept. of Rev. (2018)
Most recently applied in Woodmen of the World v. Nebraska Dept. of Rev. (February 2018)
Laws 1985, LB 508, § 1.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.