Current through Pub. L. 119-100Open in workspace

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

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections and .

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 878

Source: decipher.legal/usc/26/878 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)