Internal Revenue Code · 26 U.S.C.
§ 878. Foreign educational, charitable, and certain other exempt organizations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 878
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Last amended
- December 30, 1969 by Pub. L. 91–172
- Amendments
- 1 dated changes in the source credit
- Length
- 56 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 91–172
- Enacted by Pub. L. 89–809
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter N Tax Based on Income From Sources Within or Without the United States
- Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subpart A Nonresident Alien Individuals
Nearby sections
- § 875 Partnerships; beneficiaries of estates and trusts
- § 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877 Expatriation to avoid tax
- § 877A Tax responsibilities of expatriation
- § 878 Foreign educational, charitable, and certain other exempt organizations
- § 879 Tax treatment of certain community income in the case of nonresident alien individuals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.