The Collegiate Housing and Infrastructure Act of 2025 modifies federal tax law to allow charitable organizations to fund college and university student housing projects while maintaining their tax-exempt status. Currently, organizations that provide housing grants risk losing charitable tax benefits because dormitories can serve social and recreational purposes beyond pure charitable functions. This bill clarifies that charitable groups can make grants for building, improving, or maintaining collegiate housing—including facilities for social and recreational use—as long as the housing primarily serves full-time students and meets standards similar to those for college-operated dormitories. The legislation excludes funding for athletic fitness facilities from this protection. The changes take effect for grants made after the bill becomes law, potentially encouraging more charitable giving toward campus housing infrastructure at colleges and universities.
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