26 USC § 878 - Foreign educational, charitable, and certain other exempt organizations

---
identifier: "/us/usc/t26/s878"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 878 - Foreign educational, charitable, and certain other exempt organizations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "878"
section_name: "Foreign educational, charitable, and certain other exempt organizations"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "II"
part_name: "NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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.

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**Source Credit**: (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— 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  applicable to taxable years beginning after , see , set out as an Effective Date note under .