I 
110TH CONGRESS 
1ST SESSION 
H. R. 643 
To amend the Internal Revenue Code of 1986 to provide for collegiate housing 
and infrastructure grants. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 23, 2007 
Mrs. JONES of Ohio (for herself and Mr. RYAN of Wisconsin) 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Collegiate Housing and 
Infrastructure Act of 2007’’. 
SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO 
MAKE COLLEGIATE HOUSING AND INFRA-
STRUCTURE GRANTS. 
(a) IN GENERAL.—Section 501 of the Internal Rev-
enue Code of 1986 (relating to exemption from tax on cor-
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porations, certain trusts, etc.) is amended by redesig-
nating subsection (r) as subsection (s) and by inserting 
after subsection (q) the following new subsection: 
‘‘(r) TREATMENT OF ORGANIZATIONS MAKING COL-
LEGIATE HOUSING AND INFRASTRUCTURE IMPROVEMENT 
GRANTS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(c)(3) and sections 170(c)(2)(B), 2055(a)(2), and 
2522(a)(2), an organization shall not fail to be 
treated as organized and operated exclusively for 
charitable or educational purposes solely because 
such organization makes collegiate housing and in-
frastructure grants to an organization described in 
subsection (c)(7), so long as, at the time of the 
grant, substantially all of the active members of the 
recipient organization are full-time students at the 
college or university with which such recipient orga-
nization is associated. 
‘‘(2) 
HOUSING
AND
INFRASTRUCTURE 
GRANTS.—For purposes of paragraph (1), collegiate 
housing and infrastructure grants are grants to pro-
vide, improve, operate, or maintain collegiate hous-
ing that may involve more than incidental social, 
recreational, or private purposes, so long as such 
grants are for purposes that would be permissible 
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for a dormitory of the college or university referred 
to in paragraph (1). A grant shall not be treated as 
a collegiate housing and infrastructure grant for 
purposes of paragraph (1) to the extent that such 
grant is used to provide physical fitness equipment. 
‘‘(3) GRANTS
TO
CERTAIN
ORGANIZATIONS 
HOLDING TITLE TO PROPERTY, ETC.—For purposes 
of this subsection, a collegiate housing and infra-
structure grant to an organization described in sub-
section (c)(2) or (c)(7) holding title to property ex-
clusively for the benefit of an organization described 
in subsection (c)(7) shall be considered a grant to 
the organization described in subsection (c)(7) for 
whose benefit such property is held.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to grants made in taxable years 
ending after the date of the enactment of this Act. 
Æ 
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