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CHIA
Tax Disparity Leaves Fraternities & Sororities at a Disadvantage

Tax Disparity Leaves Fraternities & Sororities at a Disadvantage

Since 2003, FSPAC has championed the Collegiate Housing and Infrastructure Act (CHIA) (H.R. 2662 / S. 1420). CHIA allows 501(c)(3) organizations, like fraternities and sororities, to use tax-deductible donations to build and maintain student housing in the same manner as properties owned and operated by universities. Currently, the tax code only allows colleges and universities to use deductible donations for student housing improvements. This disparity leaves fraternities and sororities at a disadvantage in providing the best quality living experience for its members.