Colorado Revised Statutes

Colo. Rev. Stat. § 10-14-102 (2026)

Fraternal benefit societies - what constitutes

✓ current as of July 2026

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Any incorporated society, order, or supreme lodge, without capital stock, 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 any of the benefits enumerated in section 10-14-401, is hereby declared to be a fraternal benefit society.

Source: L. 93: Entire article amended with relocations, p. 586, § 1, effective July 1.

Editor's note: This section is similar to former § 10-14-101 as it existed prior to 1993, and the former § 10-14-102 was relocated to § 10-14-103.

Notes of Decisions

Cited in 2 cases, 1996–1999 · leading case: Colorado Dep't of Revenue v. Woodmen of the World, 919 P.2d 806 (Colo. 1996).

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Colorado Dep't of Revenue v. Woodmen of the World, 919 P.2d 806 (Colo. 1996). “§ 10-14-102, 4A C.R.S. (1994). 4 In a statute enacted in 1911, fraternal benefit societies were exempted from the payment of certain taxes: Every fraternal benefit society organized or licensed under this Act is hereby declared to be a charitable and benevolent institution and…”

Dep't of Revenue v. Durango & Silverton Narrow Gauge R.R., 989 P.2d 208 (Colo. Ct. App. 1999). · cites it 2× “Woodmen of the World, supra, interpreted § 10-14-102, C.R.S.1998, originally adopted in 1911, which provides that a fraternal benefit society “shall be exempt from all and every .”

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