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Here is the letter that was drafted for us:
Please pass this on to ALL of your alumni and have them fax it to their respective Senator
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[INSERT DATE]
The Honorable [FULL NAME]
United States Senate
Washington D.C. 20510
Dear Senator [LAST NAME]:
I am writing to ask you to co-sponsor S. 1246, the Collegiate Housing and Infrastructure Act of 2003, which erases an arbitrary disparity in the income tax treatment of charitable contributions made for the benefit of college students. I urge you to communicate your support of S. 1246 to Finance Committee Chairman Grassley, Ranking Member Baucus, and the other potential Senate conferees to the CARE Act of 2003 (S.476) and to ask that they accept a nearly identical provision that is already contained in the charitable giving bill (H.R. 7) coming from the House of Representatives.
Colleges and universities use tax-deductible contributions for a variety of purposes, including expansion, renovation and improvement of student living facilities. Even though we provide similar living facilities for students, the Internal Revenue Code has said that fraternities, sororities and other student associations supported by charitable foundations may not use tax-deductible contributions to those foundations for the purpose of expansion, renovation and improvement of the student living spaces we own and operate. In contrast to colleges, the IRS has said that fraternities and sororities may use tax-deductible contributions only for purely educational purposes, such as providing libraries, computer facilities or study areas.
Other than the host institutions themselves, fraternities and sororities are the largest not-for-profit college student landlords in the United States, annually operating $3 billion in housing for more than 250,000 students at no cost to the affiliated colleges and universities. Unfortunately, our housing stock is deteriorating because the current tax law inhibits our raising the funds needed to make long-term capital improvements. For example, the current rules allow colleges and universities to use tax-deductible funds to install life safety systems such as fire sprinklers in existing student housing, while fraternities, sororities, and other student associations are prevented from using similar contributions to make life safety improvements to their own student housing.
I am an [alumnus/alumna] of [name of fraternity/sorority] and graduated from [name of college or university]. Passing S. 1246 will allow my own chapter to someday raise funds to upgrade our housing stocks, install advanced life safety equipment and make other general housing improvements. Fires at fraternity and sorority houses comprise 10% of campus fires each year but have five times the damage costs and twice the injury rate of other campus fires.
S. 1246 and similar language pending in the House’s version of charitable giving legislation will correct the disparity in tax treatment of gifts used for the benefit of collegiate housing infrastructure improvements, and offers an opportunity to improve student safety and the condition of our student housing. Please let Chairman Grassley, Ranking Member Baucus, and other potential conferees on the charitable giving legislation know you support adopting S. 1246 in conference.
Sincerely,
[INSERT NAME]
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