Neb. Rev. Stat. § 44-1072: Neb. Rev. Stat. § 44-1072

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.