# 26 U.S.C. § 878: Foreign educational, charitable, and certain other exempt organizations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s878>. Cite pinpoints as 26 U.S.C. § 878(a)(1).

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

Derived from: 1939 § 221

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 282
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1551
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 528