Neb. Rev. Stat. » Chapter 44
Nebraska Revised Statutes

Neb. Rev. Stat. § 44-1072 (2026)

Fraternal benefit society

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 1 case, 2018–2018 · leading case: Woodmen of the World v. Nebraska Dept. of Rev., 907 N.W.2d 1 (Neb. 2018).
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Woodmen of the World v. Nebraska Dept. of Rev., 907 N.W.2d 1 (Neb. 2018). · cites it 3× “General Background Nebraska’s statutes regulating and relating to fraternal ben- efit societies are codified at Neb. Rev. Stat. §§ 44-1072 to 44-10,109 (Reissue 2010 & Cum.”
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