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.
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