---
kind: "section"
citation: "26 U.S.C. § 878"
title: "26"
title_heading: "Internal Revenue Code"
number: "878"
heading: "Foreign educational, charitable, and certain other exempt organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/878"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter N — Tax Based on Income From Sources Within or Without the United States"
  - "Part II — Nonresident Aliens and Foreign Corporations"
  - "Subpart A — Nonresident Alien Individuals"
---

# §878. Foreign educational, charitable, and certain other exempt organizations


For special provisions relating to foreign educational, charitable, and other exempt [organizations](/usc/26/414.md?p=m-6-A), see sections [512(a)](/usc/26/512.md?p=a) and 4948.


## Source credit

(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.)

## Notes

### 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.