The Collegiate Housing and Infrastructure Act of 2025 amends the Internal Revenue Code to allow charitable organizations to make grants for.
The Collegiate Housing and Infrastructure Act of 2025 amends the Internal Revenue Code to permit charitable organizations to make grants for collegiate housing and infrastructure. These grants can be used to provide, improve, operate, or maintain collegiate housing property, as long as the property is primarily for full-time students. The bill also ensures that organizations making such grants are not disqualified from being treated as charitable or educational organizations. The changes apply to grants made in taxable years ending after the date of enactment of this Act.
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