For the purposes of the Statement on Standards for Attestation Engagements (SSAE 16), the definition of a service organization is fairly wide-ranging. It is an organization that provides services to user entities. A more descriptive definition is an organization where the members meet regularly for the purposes of planning and executing charitable works. Rotary International and 19 Lions Clubs International are examples of service organizations. Formerly the exclusive preserve of the male of the species, such clubs are now opening up membership to include women.

Lions International was established in Illinois by Melvin Jones, who happened also to be a member of the Freemasons. He strongly believed that to make progress in life, you had to get involved in helping other people. Founded in 1917, by 2015 it had 46,000 chapters in 200 countries all over the world. It presently has more than one and a half million members.

The official colors of the organization are purple and gold. Membership is by invitation only and is open to people of legal majority and sound reputation within their local community. This doesn't mean you have to wait around and hope a club member gets to hear about your wonderful work in the community and contacts you out of the blue without any prompting from you, nor do you have to drop hints. People interested in joining should contact their local chapter. Lions Club Multiple District 19 (MD 19) includes clubs in Washington state, North Idaho and British Columbia in Vancouver, Canada. The MD19 headquarters is in Bellingham, Washington.

One of the older fraternal organizations is Rotary International. This group got its start by four businessmen, organized by a lawyer named Paul Harris. These men set themselves the mission to raise standards in the conduct of professional business. They gave themselves the name Rotary because they rotated from one office to another. Eventually, the group got so big they had to take to arranging external venues for their meetings.

The Rotarians have established a set of four guidelines to implement when determining whether a particular project fits in with its aims. Their projects are usually aimed at getting businesses that are on the rocks back in the right direction. These criteria are truth, fairness, promotion of goodwill and friendship, and profitable to all parties.

The Freemasons is another very famous and successful fraternal organization. Its roots go back to the stonemasons. The Freemasons are steeped in history and have many traditions, ceremonies and rituals. They can be controversial to some people. For example, they have strict criteria for membership, in that members must be free and have a good character. The basic organizational unit of the club is the Grand Lodge. Most Grand Lodges expect their members to publicly declare a belief in a Supreme Being, with some having a preference for a specific religious denomination.

George Washington was the Master of his local Lodge in Alexandria, Virginia. There is a painting of him presiding over the Lodge in full Masonic regalia. On his death, he was buried with Masonic honors.

The Benevolent and Protective Order of the Elks was established in New York City in 1868 by a man named Joseph M. Norcross. It, too, has its headquarters in Chicago, Illinois. It is one of the largest fraternal orders in the United States and has more than one million members. Not bad for an organization that started out as a social club for minstrel performers. The Elks were originally a whites-only organization and got themselves in hot water in the courtroom over this policy in the early 1970s.