I 

109TH CONGRESS 

1ST SESSION H. R. 1532

To amend the Internal Revenue Code of 1986 to provide for collegiate housing 

and infrastructure grants. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 8, 2005

Mr. RYAN of Wisconsin (for himself and Mr. CARDIN) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL

To amend the Internal Revenue Code of 1986 to provide 

for collegiate housing and infrastructure grants.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Collegiate Housing and 

5 Infrastructure Act of 2005’’. 

6 SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO 

7 MAKE COLLEGIATE HOUSING AND INFRA8 STRUCTURE GRANTS. 

9 (a) IN GENERAL.—Section 501 of the Internal Rev10 enue Code of 1986 (relating to exemption from tax on cor-
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1 porations, certain trusts, etc.) is amended by redesig2 nating subsection (p) as subsection (q) and by inserting 

3 after subsection (o) the following new subsection: 

4 ‘‘(p) TREATMENT OF ORGANIZATIONS MAKING COL5 LEGIATE HOUSING AND INFRASTRUCTURE IMPROVEMENT

6 GRANTS.—

7 ‘‘(1) IN GENERAL.—For purposes of subsection 

8 (c)(3) and sections 170(c)(2)(B), 2055(a), and 

9 2522(a)(2), an organization shall not fail to be 

10 treated as organized and operated exclusively for 

11 charitable or educational purposes solely because 

12 such organization makes collegiate housing and in13 frastructure grants to an organization described in 

14 subsection (c)(7), so long as, at the time of each 

15 such grant, substantially all of the active members 

16 of the recipient organization are full-time students 

17 at the college or university with which such recipient 

18 organization is associated. 

19 ‘‘(2) HOUSING AND INFRASTRUCTURE

20 GRANTS.—For purposes of paragraph (1), collegiate 

21 housing and infrastructure grants are grants to pro22 vide, improve, operate, or maintain collegiate hous23 ing that may involve more than incidental social, 

24 recreational, or private purposes, so long as such 

25 grants are for purposes (including provision for stu-
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1 dents of sleeping quarters, dining areas, study areas, 

2 libraries, instructional areas, fire and other safety 

3 improvements, computers and peripheral equipment, 

4 computer wiring, dedicated social or recreational 

5 areas, physical fitness facilities or equipment, laun6 dry facilities, and telephone service) that would be 

7 permissible for a college or university described in 

8 subsection (c)(3). 

9 ‘‘(3) GRANTS TO CERTAIN ORGANIZATIONS

10 HOLDING TITLE TO PROPERTY, ETC.—For purposes 

11 of this subsection, a grant to an organization de12 scribed in subsection (c)(2) or (c)(7) holding title to 

13 property for the benefit of an organization described 

14 in subsection (c)(7) shall be considered a grant to 

15 the organization described in subsection (c)(7) for 

16 whose benefit such property is held.’’. 

17 (b) EFFECTIVE DATE.—The amendment made by 

18 this section shall apply to grants made in taxable years 

19 ending after the date of the enactment of this Act.

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