26 U.S.C. § 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 .)