Chapter Housing Accounts (CHA)
The IRS only allows tax-deductible donations to be used for fraternity housing if the money is used on an area strictly designed for educational purposes. A Chapter Housing Account through the DUEF provides a space for those donations to be accepted and maintained. Money from a CHA can be used for the construction, renovation and furnishing in what the IRS calls an Educational Use Area (EUA) in a chapter house or facility.
Delta Upsilon Educational Foundation is a 501(c)3 tax-exempt organization, and your donation is tax deductible within the guidelines of U.S. law. Please keep your receipt as your official record. We'll email it to you upon successful completion of your donation. All gifts to the DUEF follow our Policies and Procedures outlined here: https://www.deltau.org/funding-sources-and-policies
CHA Distributions
To request money from a CHA, alumni chapters must apply for a grant application and use the money only for its intended educational purposes.
Visit https://www.deltau.org/chapter-housing for more information