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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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.)
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.
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.
Contents:
Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 11, 2025, http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 July 2025, from http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.
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