H.R. 2355: Collegiate Housing and Infrastructure Act of 2025

This bill, titled the Collegiate Housing and Infrastructure Act of 2025, aims to amend the Internal Revenue Code to facilitate charitable organizations in making grants for collegiate housing and infrastructure improvements. Below is a summary of its key provisions:

1. Purpose of the Bill

The primary purpose of this bill is to allow certain organizations to provide financial support specifically for projects related to collegiate housing and infrastructure without losing their charitable status under the tax code.

2. Charity Status for Grant-Making Organizations

The bill proposes an amendment to the Internal Revenue Code regarding the classification of organizations that make collegiate housing grants. Key points include:

• Charitable Status Retention: Organizations that provide grants for collegiate housing and infrastructure will not be disqualified from being recognized as charitable organizations solely because they are making these grants.
• Types of Grants: The grants can be used to provide, improve, operate, or maintain collegiate housing properties. This includes investments beyond just basic social or recreational facilities, as long as they align with the intended purpose of supporting collegiate housing.

3. Definition of Collegiate Housing Property

The bill defines collegiate housing property as property that predominantly houses full-time students of the associated college or university. Specific criteria include:

• The property must primarily serve full-time students.
• The grants provided may also relate to the acquisition, leasing, construction, or modification of these housing facilities.

4. Grant Considerations

Additional specifications include:

• Conditions on Usage: Grants cannot be used for physical fitness facilities; the focus must remain on housing and infrastructure improvement.
• Grant Structure: A grant made to an organization holding property for the benefit of another institution still counts toward the charitable status of the benefiting institution.

5. Effective Date

The provisions of this bill will take effect for taxable years ending after it is enacted.

Relevant Companies

None found