FEDERAL · 26 U.S.C. · Chapter 1
Foreign educational, charitable, and certain other exempt organizations
Current through Pub. L. 119-102
Foreign educational, charitable, and certain other exempt organizations
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26 U.S.C. § 878 (Foreign educational, charitable, and certain other exempt organizations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Source Credit
History
(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.)
Editorial Notes
For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.
Editorial Notes
Amendments
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.
Statutory Notes and Related Subsidiaries
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Editorial Notes
Amendments
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.
Statutory Notes and Related Subsidiaries
Effective Date of 1969 Amendment
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.