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

OLRC 119-134 · eCFR 2026-10-19 · 2 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 2 Acts · From 1939 Code § 221

195419661969
Amended 1969
  • 1969 Pub. L. 91-172 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.

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.