26 U.S. Code § 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.


(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.)

1969—Pub. L. 91–172substituted 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.
Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) ofPub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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