{"data":{"id":"us/26-u.s.c.-878","jurisdiction":"us","citation":"26 U.S.C. § 878","heading":"Foreign educational, charitable, and certain other exempt organizations","body":"For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"a1000f5b23c81e6938e5547f2ead68c34a5f464357768ec35a77f71063da783e","source_id":"us","stale":true,"prev":"us/26-u.s.c.-877a","next":"us/26-u.s.c.-879"},"notice":"GroundRules: Original legal text. Not legal advice."}