For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.
26 U.S. Code § 878. Foreign educational, charitable, and certain other exempt organizations
1969—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.