Fraternal societies have long been a part of the fabric of American culture.   They reportedly have their “roots” in the British “friendly societies.”   These friendly societies were extensions of the medieval guilds, and ultimately of the burial societies of antiquity.  In 1868, John Upchurch founded the Ancient Order of United Workmen, the first fraternal benefit society.   Since that time fraternal societies have grown to become important contributors to the well-being of the communities they serve.   According to the National Center for Charitable Statistics, the largest fraternal benefit societies report revenues in excess of several billion dollars annually.2 According to the National Center for Charitable Statistics (NCCS), more than 1.5 million nonprofit organizations are registered in the U.S. This number includes public charities, private foundations, and other types of nonprofit organizations, including chambers of commerce, fraternal organizations and civic league