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H.R. 2355119th CongressIn committeeLatest action Mar 26, 2025Decoded by AI · checked against the record
Official title: Collegiate Housing and Infrastructure Act of 2025
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
HR 2355 lets nonprofits donate to fraternity and sorority housing without risking their tax-exempt status.
50-second read · 4 questions answered below
HR 2355 amends the tax code to allow nonprofit organizations to donate to fraternity and sorority housing without jeopardizing their tax-exempt status. Grant money must be used to provide, improve, operate, or maintain housing where nearly all residents are full-time college students. Fitness facility construction or upgrades are explicitly excluded from allowable uses, and qualifying donations would also be eligible for estate and gift tax deductions.
The bill directly affects nonprofit organizations that donate to Greek-letter housing groups and the fraternities and sororities that receive those funds. College students living in those houses and donors who give to qualifying nonprofits may also be indirectly affected.
Under current law, donating to a social organization like a fraternity or sorority can be interpreted as operating outside purely charitable or educational purposes, putting a nonprofit's tax-exempt status at risk. This bill creates a specific exception for housing grants that meet the stated conditions, which could influence how nonprofits allocate charitable funds and how Greek housing is maintained or improved.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Referred to the House Committee on Ways and Means.