§ 58-25-30. Certain lodge systems exempt. - North Carolina Statutes

§58‑25‑30.  Certain lodge systems exempt.

The following beneficialorders or societies shall be exempt from the requirements of this Article, andshall not be required to pay any license tax or fees nor make any report to theCommissioner, unless the assessments collected for death benefits by thesupreme lodge amount to at least three hundred dollars ($300.00) in one year: Beneficial fraternal orders, or societies incorporated under the laws of thisState, which are conducted under the lodge system which have the supreme lodgeor governing body located in this State, and which are so organized that themembership consists of members of subordinate lodges; that the subordinatelodges accept for membership only residents of the county in which such subordinatelodge is located; that each subordinate lodge issues certificates, makesassessments, and collects a fund to pay benefits to the widows and orphans ofits own deceased members and their families, each lodge independently of theothers, for itself and independently of the supreme lodge; that each lodgecontrols the fund for this purpose; that in addition to the benefits paid byeach subordinate lodge to its own members, the supreme lodge provides for anadditional benefit for such of the members of the subordinate lodges as arequalified, at the option of the subordinate lodge members; that suchorganization is not conducted for profit, has no capital stock, and has been inoperation for 10 years in this State.

The Commissioner may requirethe chief or presiding officer, or the secretary, to file annually an affidavitthat such organization is entitled to this exemption. (1987,c. 483, s. 2; 1991, c. 720. s. 4.)