Collegiate Housing and Infrastructure Act of 2025
Summary
What This Bill Does
The Collegiate Housing and Infrastructure Act changes the tax treatment of charitable grants to social-club collegiate housing organizations. A 501(c)(3) organization would not lose charitable or educational status solely because it makes grants to a 501(c)(7) organization for collegiate housing property. Covered grants can provide, improve, operate, or maintain housing property even if the property has more than incidental social, recreational, or private purposes, as long as the use would be permissible for a college dormitory or residential facility. The bill excludes physical fitness facilities, requires substantially all residents to be full-time students at the nearby college or university, and treats grants through title-holding entities as grants to the benefiting 501(c)(7) organization.
Who Benefits and How
Fraternity housing foundations benefit because they can route charitable grants to qualifying collegiate housing without jeopardizing 501(c)(3) status. Sorority housing foundations benefit from the same grant pathway for student residential property repairs, operations, and maintenance. Full-time student residents benefit if more tax-advantaged donations support safer or better-maintained chapter housing. College housing donors benefit because charitable, estate, and gift tax rules can recognize eligible housing infrastructure grants.
Who Bears the Burden and How
IRS exempt-organization staff must administer a new category of collegiate housing and infrastructure grants. 501(c)(7) housing organizations must ensure grant funds are used only for eligible student housing property and not physical fitness facilities. University-adjacent title-holding entities must document that property is held exclusively for the benefiting social club. Federal taxpayers bear revenue loss if more donations receive charitable tax treatment.
Key Provisions
- Amends section 501 so a charity does not lose exempt status solely by making collegiate housing and infrastructure grants to a 501(c)(7) organization.
- Defines covered grants as grants to provide, improve, operate, or maintain collegiate housing property tied to a college or university.
- Limits eligibility to property where substantially all residents are full-time students at the local college or university.
- Bars use of the grant treatment for physical fitness facilities.
- Applies the amendment to grants made in taxable years ending after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Allows charitable organizations to make tax-favored grants for fraternity, sorority, and other collegiate housing property infrastructure when the property primarily houses full-time students, while excluding physical fitness facilities.
Key Policy Areas
Tax, Higher Education, Housing
Primary Purpose
Allows charitable organizations to make tax-favored grants for fraternity, sorority, and other collegiate housing property infrastructure when the property primarily houses full-time students, while excluding physical fitness facilities.
Policy Domains
Resolution provisions
Identified Gains
- Fraternity housing foundations
- Sorority housing foundations
- Full-time student residents
- College housing donors
Identified Costs
- IRS exempt-organization staff
- 501(c)(7) housing organizations
- University-adjacent title-holding entities
- Federal taxpayers
Sponsors
Legislative Progress
In CommitteeMr. Moore of Utah (for himself, Ms. Sewell, Mr. Fitzpatrick, …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Fraternity housing foundations, Full-time student residents, Sorority housing foundations
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology