26 U.S.C. § 878: Foreign educational, charitable, and certain other exempt organizations

26 U.S.C. 878: Foreign educational, charitable, and certain other exempt organizationsText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES

Jump To: Source CreditEditorial NotesAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§878. Foreign educational, charitable, and certain other exempt organizations

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.

( Aug. 16, 1954, ch. 736 , 68A Stat. 282 , § 877; renumbered § 878, Pub. L. 89–809, title I, § 103(f)(1) , Nov. 13, 1966 , 80 Stat. 1551 ; amended Pub. L. 91–172, title I, § 101(j)(20) , Dec. 30, 1969 , 83 Stat. 528 .)

Editorial Notes

Amendments

1969⁠—Pub. L. 91–172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions requiring reference to trusts in section 512(a), and struck out reference to unrelated business income.

Statutory Notes and Related Subsidiaries

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.