Ancient & Accepted Scottish Rite of Free Masonry, So Juris USA

The Ancient & Accepted Scottish Rite of Freemasonry, Southern Jurisdiction of the United States, is a nonprofit organization designated under Section 501(c)(10) of the U.S. Internal Revenue Code. As a fraternal society, it dedicates its net earnings to charitable, fraternal, and other specified purposes. Donations to this organization are tax-deductible.

Background

The Ancient and Accepted Scottish Rite is one of the most widely practiced Masonic rites worldwide, with roots tracing back to the founding of the Mother Supreme Council in Charleston, South Carolina, in 1801. This organization is the governing body for Scottish Rite Freemasonry in the Southern Jurisdiction, overseeing the Rite in 35 states across the United States.

Structure and Degrees

In the Southern Jurisdiction, the Scottish Rite consists of four main bodies:

• Lodge of Perfection (4° – 14°)
• Chapter Rose Croix (15° – 18°)
• Council of Kadosh (19° – 30°)
• Consistory (31° – 32°)

The Supreme Council alone confers the 33rd Degree, an honorary title bestowed upon members who have made significant contributions to society or Freemasonry.

Leadership and Activities

The Supreme Council is led by a Sovereign Grand Commander and consists of up to 33 members, each known as a Sovereign Grand Inspector General. These leaders are responsible for overseeing the Scottish Rite bodies in their respective states or Orients.

The organization supports various philanthropic endeavors and offers educational programs aimed at enriching the understanding of Freemasonry among its members. It also engages in cultural activities and community involvement through its local Valleys, which often sponsor charitable initiatives and educational programs.

Tax Exemption and Filings

As a 501(c)(10) organization, Ancient & Accepted Scottish Rite of Free Masonry, So Juris USA, files annual Form 990 with the IRS to report its financial activities and compliance with tax-exempt requirements. Contributions to this organization are eligible for tax deduction under U.S. tax laws.