I 

114TH CONGRESS 

1ST SESSION H. R. 1718 

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

and infrastructure grants. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 26, 2015 

Mr. SESSIONS (for himself, Ms. FUDGE, Mr. CHABOT, Mr. JOLLY, Mr. LONG, 

Mr. HANNA, Mrs. BEATTY, Mr. VEASEY, Ms. SEWELL of Alabama, and 

Ms. WILSON of Florida) 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 2015’’. 


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1 SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO 

2 MAKE COLLEGIATE HOUSING AND INFRA3 STRUCTURE GRANTS. 

4 (a) IN GENERAL.—Section 501 of the Internal Rev5 enue Code of 1986 (relating to exemption from tax on cor6 porations, certain trusts, etc.) is amended by redesig7 nating subsection (s) as subsection (t) and by inserting 

8 after subsection (r) the following new subsection: 

9 ‘‘(s) TREATMENT OF ORGANIZATIONS MAKING COL10 LEGIATE HOUSING AND INFRASTRUCTURE IMPROVEMENT

11 GRANTS.— 

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

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

14 2522(a)(2), an organization shall not fail to be 

15 treated as organized and operated exclusively for 

16 charitable or educational purposes solely because 

17 such organization makes collegiate housing and in18 frastructure grants to an organization described in 

19 subsection (c)(7) which applies the grant to its colle20 giate housing property. 

21 ‘‘(2) HOUSING AND INFRASTRUCTURE

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

23 housing and infrastructure grants are grants to pro24 vide, improve, operate, or maintain collegiate hous25 ing property that may involve more than incidental 

26 social, recreational, or private purposes, so long as 


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1 such grants are for purposes that would be permis2 sible for a dormitory or other residential facility of 

3 the college or university with which the collegiate 

4 housing property is associated. A grant shall not be 

5 treated as a collegiate housing and infrastructure 

6 grant for purposes of paragraph (1) to the extent 

7 that such grant is used to provide physical fitness 

8 facilities. 

9 ‘‘(3) COLLEGIATE HOUSING PROPERTY.—For 

10 purposes of this subsection, collegiate housing prop11 erty is property in which, at the time of a grant or 

12 following the acquisition, lease, construction, or 

13 modification of such property using such grant, sub14 stantially all of the residents are full-time students 

15 at the college or university in the community where 

16 such property is located. 

17 ‘‘(4) GRANTS TO CERTAIN ORGANIZATIONS

18 HOLDING TITLE TO PROPERTY, ETC.—For purposes 

19 of this subsection, a collegiate housing and infra20 structure grant to an organization described in sub21 section (c)(2) or (c)(7) holding title to property ex22 clusively for the benefit of an organization described 

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

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

25 whose benefit such property is held.’’. 


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

2 this section shall apply to grants made in taxable years 

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

Æ 


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