II 

110TH CONGRESS 

1ST SESSION S. 638 

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

and infrastructure grants. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 15, 2007 

Mr. ROBERTS (for himself, Mr. CHAMBLISS, Mr. CRAIG, Mr. ENSIGN, Mr. 

HAGEL, Mr. ISAKSON, Mr. LOTT, Mr. LUGAR, and Mr. THUNE) introduced the following bill; which was read twice and referred to the Committee on Finance 

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 2007’’. 


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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 (r) as subsection (s) and by inserting 

8 after subsection (q) the following new subsection: 

9 ‘‘(r) 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), so long as, at the time of each 

20 such grant, substantially all of the active members 

21 of the recipient organization are full-time students 

22 at the college or university with which such recipient 

23 organization is associated. 

24 ‘‘(2) HOUSING AND INFRASTRUCTURE

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

26 housing and infrastructure grants are grants to proVerDate Aug 31 2005 02:55 Feb 18, 2007 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S638.IS S638

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1 vide, improve, operate, or maintain collegiate hous2 ing that may involve more than incidental social, 

3 recreational, or private purposes, so long as such 

4 grants are for purposes that would be permissible 

5 for a dormitory of the college or university referred 

6 to in paragraph (1). A grant shall not be treated as 

7 a collegiate housing and infrastructure grant for 

8 purposes of paragraph (1) to the extent that such 

9 grant is used to provide physical fitness equipment. 

10 ‘‘(3) GRANTS TO CERTAIN ORGANIZATIONS

11 HOLDING TITLE TO PROPERTY, ETC.—For purposes 

12 of this subsection, a collegiate housing and infra13 structure grant to an organization described in sub14 section (c)(2) or (c)(7) holding title to property ex15 clusively for the benefit of an organization described 

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

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

18 whose benefit such property is held.’’. 

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

20 this section shall apply to grants made in taxable years 

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

Æ 


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