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

View related content:

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 2(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. 15 ; 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 2(a) and 4948 for provisions requiring reference to trusts in section 2(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.