Benefits are generally non-wage compensation provided by organizations for employees in addition to their normal wages or salaries.
However while filing Form 990, an organization which is exempt under section 501(c)(8), 501(c)(9), or 501(c)(17) must report the insurance benefits paid to their employees and organizations under section 501(c)(12) must report patronage dividends paid to the members of the organization.
Here's how to add the benefits paid to members while filing Form 990 in ExpressTaxExempt:
NOTE- Do not include the cost of employment-related benefits such as health insurance, life insurance, or disability insurance provided by the organization to its officers, directors, trustees, key employees, and other employees under this section.