Collegiate Housing and Infrastructure Act of 2025

This bill changes the tax code so that charitable groups can give money to student housing organizations for building and infrastructure needs without losing their charitable status. Grants can be used to provide, improve, operate, or maintain student housing that is tied to a college or university, as long as the projects are the kind a campus dorm could do. Grants cannot be used to build or improve gyms or other physical fitness facilities. The housing must be mainly lived in by full‑time students. Grants may also flow through certain groups that hold the property for these student housing organizations. These changes apply to grants made in tax years that end after the law takes effect.

Key points:

• Who is affected: charitable organizations, student housing organizations, and students living in these residences.
• What changes: charities may fund housing construction, upgrades, operations, and maintenance; no funding for physical fitness facilities; grants can go through entities holding property for the housing group.
• When: applies to grants in tax years ending after the law is enacted.