Title 26 — Internal Revenue CodeRelease 119-73
§878 Foreign educational, charitable, and certain other exempt organizations
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART II— - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart Subpart A— - Nonresident Alien Individuals › § 878
Full Legal Text
Title 26, §878
Internal Revenue Code — Source: USLM XML via OLRC
For special provisions relating to foreign educational, charitable, and other exempt organizations, see section 512(a) and 4948.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1969—Pub. L. 91–172 substituted provisions requiring reference to organizations in section 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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 878
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73