at the college or university in the community where such property is located. (4) Grants to certain organizations holding title to property, etc For purposes of this subsection, a collegiate housing and infrastructure grant to an organization described in subsection (c)(2) or (c)(7) holding title to property exclusively for the benefit of an organization described in subsection (c)(7) shall be considered a grant to the organization described in subsection (c)(7) for whose benefit such property is held. . (b) Effective date The amendment made by this section shall apply to grants made in taxable years ending after the date of the enactment of this Act.