Ohio Revised Code

Ohio Rev. Code § 3921.24 (2026)

Tax exemption

✓ current as of May 2026

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Effective:

January 1, 1997

Latest Legislation:

House Bill 468 - 121st General Assembly

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Every fraternal benefit society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds are exempt from all state, county, district, municipal, and school taxes other than franchise taxes and taxes on real estate.

Notes of Decisions

Cited in 3 cases, 1998–2018 · leading case: United Transp. Union Ins. v. Tracy, 695 N.E.2d 770 (Ohio 1998).

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United Transp. Union Ins. v. Tracy, 695 N.E.2d 770 (Ohio 1998). · cites it 14× “R.C. 3921.24 provides an exemption from certain taxes for fraternal benefit societies.”

Woodmen of the World v. Nebraska Dept. of Rev., 299 Neb. 43 (Neb. 2018). “2d at 771 , quoting Ohio Rev. Code Ann. § 3921.24 (2002). 55 United Transp.”

United Transp. Union Ins. Assn. v. Tracy, 1998 Ohio 233 (Ohio 1998). · cites it 18× “] Taxation—Fraternal benefit societies—Use tax on purchases of office materials, equipment, and supplies is not a tax on the funds of a fraternal benefit society—R.C. 3921.24, construed. The use tax is not a tax on the funds of a fraternal benefit society.”

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