Allows charitable organizations to make grants for collegiate housing and infrastructure without losing tax-exempt status.
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 without jeopardizing their tax-exempt status. These grants can be used to provide, improve, operate, or maintain collegiate housing property, including physical fitness facilities. The act specifies that such grants are permissible as long as they serve purposes similar to those of a college or university dormitory. The changes apply to grants made in taxable years ending after the enactment of this Act.
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