9  Lookup Tables Reference

This appendix contains complete definitions for all coded values in the BMF pipeline. These lookup tables are stored in data/lookup/bmf_code_lookup.xlsx and are used by transformation functions to map raw IRS codes to human-readable definitions.


10 Classification Codes

10.1 Subsection Classification Codes

Maps combinations of IRC subsection and classification codes to exempt organization types.

subsection_code classification_code classification_description exempt_organization_type
1 1 Government instrumentality 501(c)(1)
2 1 Title-holding corporation 501(c)(2)
3 1 Charitable Organization 501(c)(3)
3 2 Educational organization 501(c)(3)
3 3 Literary organization 501(c)(3)
3 4 Organization to prevent cruelty to animals 501(c)(3)
3 5 Organization to prevent cruelty to children 501(c)(3)
3 6 Organization for public safety testing 501(c)(3)
3 7 Religious organization 501(c)(3)
3 8 Scientific organization 501(c)(3)
4 1 Civic league 501(c)(4)
4 2 Local association of employees 501(c)(4)
4 3 Social welfare organization 501(c)(4)
5 1 Agriculture organization 501(c)(5)
5 2 Horticulture organization 501(c)(5)
5 3 Labor organization 501(c)(5)
6 1 Board of Trade 501(c)(6)
6 2 Business league 501(c)(6)
6 3 Chamber of Commerce 501(c)(6)
6 4 Real estate board 501(c)(6)
7 1 Pleasure, recreational, or social club 501(c)(7)
8 1 Fraternal beneficiary society, order or association 501(c)(8)
9 1 Voluntary employees’ beneficiary association (Non-government) 501(c)(9)
9 2 Voluntary employees’ beneficiary association (Government emp.’s) 501(c)(9)
10 1 Domestic fraternal societies and associations 501(c)(10)
11 1 Teachers’ retirement fund association 501(c)(11)
12 1 Benevolent life insurance association 501(c)(12)
12 2 Mutual ditch or irrigation company 501(c)(12)
12 3 Mutual or cooperative telephone company 501(c)(12)
12 4 Mutual electric company, mutual water company, etc. 501(c)(12)
13 1 Burial association 501(c)(13)
13 2 Cemetery company 501(c)(13)
14 1 Credit Union 501(c)(14)
14 2 Other mutual corporation or association 501(c)(14)
15 1 Mutual insurance company or association other than life or marine 501(c)(15)
16 1 Corporation financing crop operation 501(c)(16)
17 1 Supplemental unemployment compensation trust or plan 501(c)(17)
18 1 Employee funded pension trust (created before 6–25–59) 501(c)(18)
19 1 Post or organization of war veterans 501(c)(19)
20 1 Legal Services Organization 501(c)(20)
21 1 Black Lung 501(c)(21)
22 1 Multiemployer Pension Plan 501(c)(22)
23 1 Veterans Association Founded Prior to 1880 501(c)(23)
24 1 Trust described in Section 4049 of ERISA 501(c)(24)
25 1 Title Holding Corporation or Trust 501(c)(25)
26 1 State-sponsored High-Risk Health Insurance Org. Effective (1/1/99) 501(c)(26)
27 1 State-sponsored Worker’s Compensation Reinsurance Organization (Effective 1/1/99) 501(c)(27)
28 1 National Railroad Retirement Investment Trust Classification 501(c)(28)
29 1 Qualified non profit Health Insurance Issuers 501(c)(29)
40 1 Apostolic and religious organization 501(d)
50 1 Cooperative hospital service organization 501(e)
60 1 Cooperative service organizations of operating education org’s 501(f)
70 1 Child care under 501(k) 501(k)
71 1 Charitable Risk Pool (Effective 1/1/99) 501(n)
80 1 Farmers’ Cooperative 521
81 1 Qualified State-Sponsored Tuition Program 529
82 1 IRC 527 82
90 1 Non-exempt charitable trust 4947(a)(2) (Split Interest) 4947(a)(2)
91 1 Non-exempt charitable trust (Public Charity) 4947(a)(1)
92 1 Non-exempt charitable trust (Trust treated as Private Foundation) 4947(a)(1)
93 1 Taxable Farmer’s Cooperative 1381(a)(2)

10.2 Affiliation Codes

Describes an organization’s relationship within a group exemption structure.

affiliation_code affiliation_code_definition affiliation_code_description
0 Undefined Undefined
1 Central Organization (Individual Ruling) This code is used if the organization is a central type organization (no group exemption) of a National,x000D Regional or Geographic grouping of organizations.
2 Intermediate Organization (Individual Ruling) This code is used if the organization is an intermediate organization (no group exemption) of a_x000D_ National, Regional or Geographic grouping of organizations (such as a state headquarters of a national_x000D_ organization).
3 Independent organization (Individual Ruling) This code is used if the organization is an independent organization or an independent auxiliary_x000D_ (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
6 Parent of a group ruling (not a church) This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1)x000D organization.
7 Intermediate parent (subordinate by state) This code is used if the organization is a group exemption intermediate organization of a National,x000D Regional or Geographic grouping of organizations.
8 Parent of a church This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization.
9 Subordinate of a group ruling (also, group return) This code is used if the organization is a subordinate in a group ruling.

10.3 Deductibility Codes

Indicates whether contributions to the organization are tax-deductible under IRC Section 170.

deductibility_code deductibility_code_definition
1 Contributions are deductible
2 Contributions aren’t deductible
4 Contributions are deductible under treaty provisions
0 Undefined

10.4 Foundation Codes

Classifies 501(c)(3) organizations based on their public charity or private foundation status under IRC Section 509(a).

foundation_code foundation_code_definition
0 4947(a)(1)
2 Private operating foundation exempt from payment of section 4940 taxes on investment income
3 Private operating foundation
4 Private non-operating foundation
9 Suspense (a specific type not identified)
10 Church—IRC Section 170(b)(1)(A)(i)
11 School—IRC Section 170(b)(1)(A)(ii)
12 Hospital—IRC Section 170(b)(1)(A)(iii)
13 Organizations operated for the benefit of a college or university—IRC Section 170(b)(1)(A)(iv)
14 Federal, State or local government unit—IRC Section 170(b)(1)(A)(v)
15 Organization receiving support from governmental unit or general public—IRC Section 170(b)(1)(A)(vi)
16 General, public charity—IRC Section 509(a)(2)
17 Public charity supporting (FC 09–15)—IRC Section 509(a)(3)
18 Public safety—IRC Section 509(a)(4)
21 Supporting organization - IRC 509(a)(3) - Type I
22 Supporting organization - IRC 509(a)(3) - Type II
23 Supporting organization - IRC 509(a)(3) - Type III functionally integrated
24 Supporting organization - IRC 509(a)(3) - Type III not functionally integrated

10.5 Organization Codes

Indicates the legal form or structure of the exempt organization.

organization_code organization_code_definition
0 Unassigned
1 Corporation
2 Trust
3 Co-operative
4 Partnership
5 Association
6 Non-exempt Charitable Trust

10.6 Status Codes

Indicates the current standing of an organization’s tax-exempt recognition with the IRS.

status_code status_code_definition
1 Unconditional Exemption
2 Conditional Exemption
12 Trust described in section 4947(a)(2) of the Internal Revenue Code
25 Organization terminating its private foundation status under section 507(b)(1)(B) of the Code

11 Activity Codes

11.1 IRS Activity Codes

3-digit codes describing the primary purposes or activities of an exempt organization. Each organization may report up to three activity codes.

activity_code_category activity_code activity_code_definition activity_code_notes
None 0 Unassigned NA
Religious Activities 001 Church, synagogue, etc. NA
Religious Activities 002 Association or convention of churches NA
Religious Activities 003 Religious order NA
Religious Activities 004 Church auxiliary NA
Religious Activities 005 Mission NA
Religious Activities 006 Missionary activities NA
Religious Activities 007 Evangelism NA
Religious Activities 008 Religious publishing activities NA
Religious Activities 029 Other religious activities NA
Religious Activities 918 Book store Use code 918
Religious Activities 094 Genealogical activities Use code 094
Schools Colleges And Related Activities 030 School, college, trade school, etc. NA
Schools Colleges And Related Activities 031 Special school for the blind, handicapped, etc. NA
Schools Colleges And Related Activities 032 Nursery school NA
Schools Colleges And Related Activities 033 Faculty group NA
Schools Colleges And Related Activities 034 Alumni association or group NA
Schools Colleges And Related Activities 035 Parent or parent-teachers association NA
Schools Colleges And Related Activities 036 Key club Use code 323 (Youth Organization)
Schools Colleges And Related Activities 037 Other student society or group NA
Schools Colleges And Related Activities 038 School or college athletic association NA
Schools Colleges And Related Activities 039 Scholarships for children of employees NA
Schools Colleges And Related Activities 040 Scholarships (other) NA
Schools Colleges And Related Activities 041 Student loans NA
Schools Colleges And Related Activities 042 Student housing activities NA
Schools Colleges And Related Activities 043 Other student aid NA
Schools Colleges And Related Activities 044 Student exchange with foreign country NA
Schools Colleges And Related Activities 045 Student operated business NA
Schools Colleges And Related Activities 046 Private school NA
Schools Colleges And Related Activities 059 Other school related activities NA
Schools Colleges And Related Activities 574 Day care center Use code 574
Schools Colleges And Related Activities 602 Financial support of schools, colleges, etc. Use code 602
Schools Colleges And Related Activities 914 Achievement prizes or awards Use code 914
Schools Colleges And Related Activities 918 Student bookstore Use code 918
Schools Colleges And Related Activities 299 Student travel Use code 299
Schools Colleges And Related Activities See Notes Scientific research See Scientific Research Activities (180-199)
Cultural Historical Or Other Educational Activities 060 Museum, zoo, planetarium, etc. NA
Cultural Historical Or Other Educational Activities 061 Library NA
Cultural Historical Or Other Educational Activities 062 Historical site records or reenactment NA
Cultural Historical Or Other Educational Activities 063 Monument NA
Cultural Historical Or Other Educational Activities 064 Commemorative event (centennial, festival, pageant, etc.) NA
Cultural Historical Or Other Educational Activities 065 Fair NA
Cultural Historical Or Other Educational Activities 088 Community theatrical group NA
Cultural Historical Or Other Educational Activities 089 Singing society or group NA
Cultural Historical Or Other Educational Activities 090 Cultural performances NA
Cultural Historical Or Other Educational Activities 091 Art exhibit NA
Cultural Historical Or Other Educational Activities 092 Literary activities NA
Cultural Historical Or Other Educational Activities 093 Cultural exchanges with foreign country NA
Cultural Historical Or Other Educational Activities 094 Genealogical activities NA
Cultural Historical Or Other Educational Activities 119 Other cultural or historical activities NA
Cultural Historical Or Other Educational Activities 914 Achievement prizes awards Use code 914
Cultural Historical Or Other Educational Activities 561 Gifts or grants to individuals Use code 561
Cultural Historical Or Other Educational Activities 602 Financial support of cultural organizations Use code 602
Other Instructions And Training Activities 120 Publishing activities NA
Other Instructions And Training Activities 121 Radio or television broadcasting NA
Other Instructions And Training Activities 122 Producing films NA
Other Instructions And Training Activities 123 Discussion groups, forums, panels lectures, etc. NA
Other Instructions And Training Activities 124 Study and research (non-scientific) NA
Other Instructions And Training Activities 125 Giving information or opinion See also Advocacy (510-559)
Other Instructions And Training Activities 126 Apprentice training NA
Other Instructions And Training Activities 149 Other instruction and training NA
Other Instructions And Training Activities 299 Travel tours Use code 299
Health Services And Related Activities 150 Hospital NA
Health Services And Related Activities 151 Hospital auxiliary NA
Health Services And Related Activities 152 Nursing or convalescent home NA
Health Services And Related Activities 153 Care and housing for the aged See also 382
Health Services And Related Activities 155 Rural medical facility NA
Health Services And Related Activities 156 Blood bank NA
Health Services And Related Activities 157 Cooperative hospital service organization NA
Health Services And Related Activities 158 Rescue and emergency service NA
Health Services And Related Activities 159 Nurses register or bureau NA
Health Services And Related Activities 160 Aid to the handicapped See also 031
Health Services And Related Activities 161 Scientific research (diseases) NA
Health Services And Related Activities 162 Other medical research NA
Health Services And Related Activities 163 Health insurance (medical, dental, optical, etc.) NA
Health Services And Related Activities 164 Prepared group health plan NA
Health Services And Related Activities 165 Community health planning NA
Health Services And Related Activities 166 Mental health care NA
Health Services And Related Activities 167 Group medical practice association NA
Health Services And Related Activities 168 In-faculty group practice association NA
Health Services And Related Activities 169 Hospital pharmacy, parking facility, food services, etc. NA
Health Services And Related Activities 179 Other health services NA
Scientific Research Activities 180 Contact or sponsored scientific research for industry NA
Scientific Research Activities 181 Scientific research for government NA
Scientific Research Activities 199 Other scientific research activities NA
Scientific Research Activities 161 Scientific research (diseases) Use code 161
Business And Professional Organizations 200 Business promotion (chamber of commerce, business league, etc.) NA
Business And Professional Organizations 201 Real estate association NA
Business And Professional Organizations 202 Board of trade NA
Business And Professional Organizations 203 Regulating business NA
Business And Professional Organizations 204 Promotion of fair business practices NA
Business And Professional Organizations 205 Professional association NA
Business And Professional Organizations 206 Professional association auxiliary NA
Business And Professional Organizations 207 Industry trade shows NA
Business And Professional Organizations 208 Convention displays NA
Business And Professional Organizations 209 Research development and testing NA
Business And Professional Organizations 210 Professional athletic league NA
Business And Professional Organizations 211 Underwriting municipal insurance NA
Business And Professional Organizations 212 Assigned risk insurance activities NA
Business And Professional Organizations 213 Tourist bureau NA
Business And Professional Organizations 229 Other business or professional group NA
Business And Professional Organizations 905 Testing products of public safety Use code 905
Business And Professional Organizations 403 Attracting new industry Use code 403
Business And Professional Organizations 120 Publishing activities Use code 120
Business And Professional Organizations See Notes Insurance or other benefits for members See Employee or Membership Benefit Organizations (260-279)
Farming And Related Activities 230 Farming NA
Farming And Related Activities 231 Farm bureau NA
Farming And Related Activities 232 Agricultural group NA
Farming And Related Activities 233 Horticultural group NA
Farming And Related Activities 234 Farmers cooperative marketing or purchasing NA
Farming And Related Activities 235 Farmers cooperative marketing or purchasing (Repeat in source) NA
Farming And Related Activities 237 Breeders association NA
Farming And Related Activities 249 Other farming and related activities NA
Farming And Related Activities 322 FFA, FHA, 4-H club, etc Use code 322
Farming And Related Activities 065 Fair Use code 065
Mutual Organizations 250 Mutual ditch, irrigation, telephone, electric company or like organization NA
Mutual Organizations 251 Credit union NA
Mutual Organizations 252 Reserve funds or insurance for domestic building and loan association, cooperative bank, or mutual savings bank NA
Mutual Organizations 253 Mutual insurance company NA
Mutual Organizations 254 Corporation organized under an Act of Congress See also 904
Mutual Organizations 259 Other mutual organization NA
Mutual Organizations 234 Farmers cooperative marketing or purchasing Use code 234
Mutual Organizations 157 Cooperative hospital service organization Use code 157
Employee Or Membership Benefit Organizations 260 Fraternal Beneficiary society, order, or association NA
Employee Or Membership Benefit Organizations 261 Improvement of conditions of workers NA
Employee Or Membership Benefit Organizations 262 Association of municipal employees NA
Employee Or Membership Benefit Organizations 263 Association of employees NA
Employee Or Membership Benefit Organizations 264 Employee or member welfare association NA
Employee Or Membership Benefit Organizations 265 Sick, accident, death, or similar benefits NA
Employee Or Membership Benefit Organizations 266 Strike benefits NA
Employee Or Membership Benefit Organizations 267 Unemployment benefits NA
Employee Or Membership Benefit Organizations 268 Pension or retirement benefits NA
Employee Or Membership Benefit Organizations 269 Vacation benefits NA
Employee Or Membership Benefit Organizations 279 Other services or benefits to members or employees NA
Sports Athletic Recreational And Social Activities 280 Country club NA
Sports Athletic Recreational And Social Activities 281 Hobby club NA
Sports Athletic Recreational And Social Activities 282 Dinner club NA
Sports Athletic Recreational And Social Activities 283 Variety club NA
Sports Athletic Recreational And Social Activities 284 Dog club NA
Sports Athletic Recreational And Social Activities 285 Women’s club NA
Sports Athletic Recreational And Social Activities 286 Hunting or fishing club NA
Sports Athletic Recreational And Social Activities 287 Swimming or tennis club NA
Sports Athletic Recreational And Social Activities 288 Other sports club NA
Sports Athletic Recreational And Social Activities 296 Community center NA
Sports Athletic Recreational And Social Activities 297 Community recreational facilities (park, playground, etc) NA
Sports Athletic Recreational And Social Activities 298 Training in sports NA
Sports Athletic Recreational And Social Activities 299 Travel tours NA
Sports Athletic Recreational And Social Activities 300 Amateur athletic association NA
Sports Athletic Recreational And Social Activities 301 Fundraising athletic or sports event NA
Sports Athletic Recreational And Social Activities 317 Other sports or athletic activities NA
Sports Athletic Recreational And Social Activities 318 Other recreational activities NA
Sports Athletic Recreational And Social Activities 319 Other social activities NA
Sports Athletic Recreational And Social Activities 356 Garden club Use code 356
Sports Athletic Recreational And Social Activities 321 Boys Club, Little League, etc Use code 321
Sports Athletic Recreational And Social Activities 038 School or college athletic association Use code 038
Youth Activities 320 Boy Scouts, Girl Scouts, etc. NA
Youth Activities 321 Boys Club, Little League, etc. NA
Youth Activities 322 FFA, FHA, 4-H club, etc. NA
Youth Activities 324 YMCA, YWCA, etc. NA
Youth Activities 325 Camp NA
Youth Activities 326 Care and housing of children (orphanage, etc) NA
Youth Activities 327 Prevention of cruelty to children NA
Youth Activities 328 Combat juvenile delinquency NA
Youth Activities 349 Other youth organization or activities NA
Conservation Environmental And Beautification Activities 350 Preservation of natural resources (conservation) NA
Conservation Environmental And Beautification Activities 351 Combating or preventing pollution (air, water, etc) NA
Conservation Environmental And Beautification Activities 352 Land acquisition for preservation NA
Conservation Environmental And Beautification Activities 353 Soil or water conservation NA
Conservation Environmental And Beautification Activities 354 Preservation of scenic beauty NA
Conservation Environmental And Beautification Activities 355 Wildlife sanctuary or refuge NA
Conservation Environmental And Beautification Activities 356 Garden club NA
Conservation Environmental And Beautification Activities 379 Other conservation environmental or beautification activities NA
Conservation Environmental And Beautification Activities See Notes Litigation See Litigation and Legal Aid Activities (460-465)
Conservation Environmental And Beautification Activities 402 Combat community deterioration Use code 402
Housing Activities 380 Low-income housing NA
Housing Activities 381 Low and moderate income housing NA
Housing Activities 382 Housing for the aged See also 153
Housing Activities 398 Instruction and guidance on housing NA
Housing Activities 399 Other housing activities NA
Housing Activities 152 Nursing or convalescent home Use code 152
Housing Activities 042 Student housing Use code 042
Housing Activities 326 Orphanage Use code 326
Inner City Or Community Activities 400 Area development redevelopment of renewal NA
Inner City Or Community Activities 401 Homeowners’ association NA
Inner City Or Community Activities 402 Other activity aimed to combating community deterioration NA
Inner City Or Community Activities 403 Attracting new industry or retaining industry in an area NA
Inner City Or Community Activities 404 Community promotion NA
Inner City Or Community Activities 405 Loans or grants for minority businesses NA
Inner City Or Community Activities 406 Crime prevention NA
Inner City Or Community Activities 407 Voluntary firemen’s organization or auxiliary NA
Inner City Or Community Activities 408 Community service organization NA
Inner City Or Community Activities 429 Other inner city or community benefit activities NA
Inner City Or Community Activities 297 Community recreational facility Use code 297
Inner City Or Community Activities 296 Community center Use code 296
Inner City Or Community Activities 566 Job training, counseling, or assistance Use code 566
Inner City Or Community Activities 574 Day care center Use code 574
Inner City Or Community Activities 569 Referral service (social agencies) Use code 569
Inner City Or Community Activities 462 Legal aid to indigents Use code 462
Inner City Or Community Activities 158 Rescue squad Use code 158
Civil Rights Activities 430 Defense of human and civil rights NA
Civil Rights Activities 431 Elimination of prejudice and discrimination (race, religion, sex, national origin, etc) NA
Civil Rights Activities 432 Lessen neighborhood tensions NA
Civil Rights Activities 449 Other civil rights activities NA
Litigation And Legal Aid Activities 460 Public interest litigation activities NA
Litigation And Legal Aid Activities 461 Other litigation or support of litigation NA
Litigation And Legal Aid Activities 462 Legal aid to indigents NA
Litigation And Legal Aid Activities 463 Providing bail NA
Litigation And Legal Aid Activities 465 Plan under IRC section 120 NA
Legislative And Political Activities 480 Propose, support, or oppose legislation NA
Legislative And Political Activities 481 Voter information on issues or candidates NA
Legislative And Political Activities 482 Voter education (mechanics of registering, voting etc.) NA
Legislative And Political Activities 483 Support, oppose, or rate political candidates NA
Legislative And Political Activities 484 Provide facilities or services for political campaign activities NA
Legislative And Political Activities 509 Other legislative and political activities NA
Advocacy 510 Firearms control NA
Advocacy 511 Selective Service System NA
Advocacy 512 National defense policy NA
Advocacy 513 Weapons systems NA
Advocacy 514 Government spending NA
Advocacy 515 Taxes or tax exemption NA
Advocacy 516 Separation of church and state NA
Advocacy 517 Government aid to parochial schools NA
Advocacy 518 U.S. foreign policy NA
Advocacy 519 U.S. military involvement NA
Advocacy 520 Pacifism and peace NA
Advocacy 521 Economic-political system of U.S. NA
Advocacy 522 Anti-communism NA
Advocacy 523 Right to work NA
Advocacy 524 Zoning or rezoning NA
Advocacy 525 Location of highway or transportation system NA
Advocacy 526 Rights of criminal defendants NA
Advocacy 527 Capital punishment NA
Advocacy 528 Stricter law enforcement NA
Advocacy 529 Ecology or conservation NA
Advocacy 530 Protection of consumer interests NA
Advocacy 531 Medical care service NA
Advocacy 532 Welfare systems NA
Advocacy 533 Urban renewal NA
Advocacy 534 Busing student to achieve racial balance NA
Advocacy 535 Racial integration NA
Advocacy 536 Use of intoxicating beverage NA
Advocacy 537 Use of drugs or narcotics NA
Advocacy 538 Use of tobacco NA
Advocacy 539 Prohibition of erotica NA
Advocacy 540 Sex education in public schools NA
Advocacy 541 Population control NA
Advocacy 542 Birth control methods NA
Advocacy 543 Legalized abortion NA
Advocacy 559 Other matters NA
Other Social And Welfare Activities 560 Supplying money goods or services to the poor NA
Other Social And Welfare Activities 561 Gifts or grants to individuals (other than scholarships) NA
Other Social And Welfare Activities 562 Other loans to individuals NA
Other Social And Welfare Activities 563 Marriage counseling NA
Other Social And Welfare Activities 564 Family planning NA
Other Social And Welfare Activities 565 Credit counseling and assistance NA
Other Social And Welfare Activities 566 Job training, counseling, or assistance NA
Other Social And Welfare Activities 567 Draft counseling NA
Other Social And Welfare Activities 568 Vocational counseling NA
Other Social And Welfare Activities 569 Referral service (social agencies) NA
Other Social And Welfare Activities 572 Rehabilitating convicts or ex-convicts NA
Other Social And Welfare Activities 573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. NA
Other Social And Welfare Activities 574 Day care center NA
Other Social And Welfare Activities 575 Services for the aged See also 153 and 382
Other Social And Welfare Activities See Notes Scholarships for children of employees Use code 039
Other Social And Welfare Activities 039 Scholarships (other) Use code 040
Other Social And Welfare Activities 040 Student loans Use code 041
Other Social And Welfare Activities 041 Training or aid to the handicapped See 031 and 160
Activities And Purposes 600 Community Chest, United Way, etc. NA
Activities And Purposes 601 Booster club NA
Activities And Purposes 602 Gifts grants or loans to other organizations NA
Activities And Purposes 603 Non-financial services of facilities to other organizations NA
Other Purposes And Activities 900 Cemetery or burial activities NA
Other Purposes And Activities 901 Perpetual (care fund (cemetery, columbarium, etc) NA
Other Purposes And Activities 902 Emergency or disaster aid fund NA
Other Purposes And Activities 903 Community trust or component NA
Other Purposes And Activities 904 Government instrumentality or agency See also 254
Other Purposes And Activities 905 Testing products for public safety NA
Other Purposes And Activities 906 Consumer interest group NA
Other Purposes And Activities 907 Veterans activities NA
Other Purposes And Activities 908 Patriotic activities NA
Other Purposes And Activities 909 Non-exempt charitable trust described in section 4947(a)(1) of the Code NA
Other Purposes And Activities 910 Domestic organization with activities outside U.S. NA
Other Purposes And Activities 911 Foreign organization NA
Other Purposes And Activities 912 Title holding corporation NA
Other Purposes And Activities 913 Prevention of cruelty to animals NA
Other Purposes And Activities 914 Achievement pries of awards NA
Other Purposes And Activities 915 Erection or maintenance of public building or works NA
Other Purposes And Activities 916 Cafeteria, restaurant, snack bar, food services, etc. NA
Other Purposes And Activities 917 Thrift ship, retail outlet, etc. NA
Other Purposes And Activities 918 Book, gift or supply store NA
Other Purposes And Activities 919 Advertising NA
Other Purposes And Activities 920 Association of employees NA
Other Purposes And Activities 921 Loans or credit reporting NA
Other Purposes And Activities 922 Endowment fund or financial services NA
Other Purposes And Activities 923 Indians (tribes, cultures, etc.) NA
Other Purposes And Activities 924 Traffic or tariff bureau NA
Other Purposes And Activities 925 Section 501(c)(1) with 50% deductibility NA
Other Purposes And Activities 926 Government instrumentality other than section 501(c) NA
Other Purposes And Activities 928 4947(a)(2) trust NA
Other Purposes And Activities 930 Prepaid legal services pan exempt under IRC section 501(c)(20) NA
Other Purposes And Activities 931 Withdrawal liability payment fund NA
Other Purposes And Activities 990 Section 501(k) child care organization NA
Other Purposes And Activities 994 Described in section 170(b)1)(a)(vi) of the Code NA
Other Purposes And Activities 995 Described in section 509(a)(2) of the Code NA
Other Purposes And Activities 998 Unspecified NA

12 NTEE Codes

12.1 NTEE Code Definitions

The National Taxonomy of Exempt Entities (NTEE) classification system codes and definitions.

ntee_code naics_code ntee_code_definition
A01 813319 Alliance/Advocacy Organizations
A02 541618 Management & Technical Assistance
A03 813920 Professional Societies, Associations
A05 541720 Research Institutes and/or Public Policy Analysis
A11 813219 Single Organization Support
A12 813219 Fund Raising and/or Fund Distribution
A19 813219 Nonmonetary Support N.E.C.*
A20 710000 Arts, Cultural Organizations - Multipurpose
A23 710000 Cultural, Ethnic Awareness
A24 710000 Folk Arts
A25 611610 Arts Education
A26 710000 Arts Council/Agency
A27 710000 Community Celebrations
A30 510000 Media, Communications Organizations
A31 512110 Film, Video
A32 513120 Television
A33 511100 Printing, Publishing
A34 513110 Radio
A40 710000 Visual Arts Organizations
A50 712110 Museum, Museum Activities
A51 712110 Art Museums
A52 712110 Children’s Museums
A53 712110 Folk Arts Museums
A54 712110 History Museums
A56 712110 Natural History, Natural Science Museums
A57 712110 Science and Technology Museums
A60 711100 Performing Arts Organizations
A61 711100 Performing Arts Centers
A62 711120 Dance
A63 711120 Ballet
A65 711110 Theater
A68 711130 Music
A69 711130 Symphony Orchestras
A6A 711130 Opera
A6B 711130 Singing, Choral
A6C 711130 Music Groups, Bands, Ensembles
A6E 611610 Performing Arts Schools
A70 710000 Humanities Organizations
A80 712120 Historical Societies, Related Historical Activities
A82 712120 Historical Societies & Historic Preservation
A84 712120 Commemorative Events
A90 813219 Arts Service Organizations and Activities
A99 710000 Arts, Culture, and Humanities N.E.C.
B01 813319 Alliance/Advocacy Organizations
B02 541618 Management & Technical Assistance
B03 813920 Professional Societies, Associations
B05 541720 Research Institutes and/or Public Policy Analysis
B11 813219 Single Organization Support
B12 813219 Fund Raising and/or Fund Distribution
B19 813219 Nonmonetary Support N.E.C.
B20 611110 Elementary, Secondary Education, K - 12
B21 611110 Kindergarten, Preschool, Nursery School, Early Admissions
B24 611110 Primary, Elementary Schools
B25 611110 Secondary, High School
B28 611699 Specialized Education Institutions
B30 611510 Vocational, Technical Schools
B40 611310 Higher Education Institutions
B41 611210 Community or Junior Colleges
B42 611310 Undergraduate College (4-year)
B43 611310 University or Technological Institute
B50 611310 Graduate, Professional Schools (Separate Entities)
B60 611699 Adult, Continuing Education
B70 514120 Libraries
B80 611710 Student Services, Organizations of Students
B82 813410 Scholarships, Student Financial Aid Services, Awards
B83 813410 Student Sororities, Fraternities
B84 813410 Alumni Associations
B90 611710 Educational Services and Schools - Other
B92 611710 Remedial Reading, Reading Encouragement
B94 813410 Parent/Teacher Group
B99 611000 Education N.E.C.
C01 813319 Alliance/Advocacy Organizations
C02 541618 Management & Technical Assistance
C03 813920 Professional Societies, Associations
C05 541720 Research Institutes and/or Public Policy Analysis
C11 813219 Single Organization Support
C12 813219 Fund Raising and/or Fund Distribution
C19 813219 Nonmonetary Support N.E.C.
C20 813312 Pollution Abatement and Control Services
C27 813312 Recycling Programs
C30 813312 Natural Resources Conservation and Protection
C32 813312 Water Resource, Wetlands Conservation and Management
C34 813312 Land Resources Conservation
C35 813312 Energy Resources Conservation and Development
C36 813312 Forest Conservation
C40 712130 Botanical, Horticultural, and Landscape Services
C41 712130 Botanical Gardens, Arboreta and Botanical Organizations
C42 813410 Garden Club, Horticultural Program
C50 813312 Environmental Beautification and Aesthetics
C60 712190 Environmental Education and Outdoor Survival Programs
C99 813312 Environmental Quality, Protection, and Beautification N.E.C.
D01 813319 Alliance/Advocacy Organizations
D02 541618 Management & Technical Assistance
D03 813920 Professional Societies, Associations
D05 541720 Research Institutes and/or Public Policy Analysis
D11 813219 Single Organization Support
D12 813219 Fund Raising and/or Fund Distribution
D19 813219 Nonmonetary Support N.E.C.
D20 813312 Animal Protection and Welfare
D30 813312 Wildlife Preservation, Protection
D31 813312 Protection of Endangered Species
D32 712190 Bird Sanctuary, Preserve
D33 813312 Fisheries Resources
D34 712190 Wildlife Sanctuary, Refuge
D40 541940 Veterinary Services
D50 712130 Zoo, Zoological Society
D60 812910 Other Services - Specialty Animals
D61 812910 Animal Training, Behavior
D99 813312 Animal-Related N.E.C.
E01 813319 Alliance/Advocacy Organizations
E02 541618 Management & Technical Assistance
E03 813920 Professional Societies, Associations
E05 541720 Research Institutes and/or Public Policy Analysis
E11 813219 Single Organization Support
E12 813219 Fund Raising and/or Fund Distribution
E19 813219 Nonmonetary Support N.E.C.
E20 622110 Hospitals and Related Primary Medical Care Facilities
E21 622110 Community Health Systems
E22 622110 Hospital, General
E24 622310 Hospital, Specialty
E30 621498 Health Treatment Facilities, Primarily Outpatient
E31 621491 Group Health Practice (Health Maintenance Organizations)
E32 621498 Ambulatory Health Center, Community Clinic
E40 621410 Reproductive Health Care Facilities and Allied Services
E42 621410 Family Planning Centers
E50 621340 Rehabilitative Medical Services
E60 621999 Health Support Services
E61 621991 Blood Supply Related
E62 621910 Ambulance, Emergency Medical Transport Services
E65 621991 Organ and Tissue Banks
E70 621999 Public Health Program (Includes General Health and Wellness Promotion Services)
E80 524114 Health, General and Financing
E86 621999 Patient Services - Entertainment, Recreation
E90 623110 Nursing Services (General)
E91 623110 Nursing, Convalescent Facilities
E92 621610 Home Health Care
E99 621999 Health - General and Rehabilitative N.E.C.
F01 813319 Alliance/Advocacy Organizations
F02 541618 Management & Technical Assistance
F03 813920 Professional Societies, Associations
F05 541720 Research Institutes and/or Public Policy Analysis
F11 813219 Single Organization Support
F12 813219 Fund Raising and/or Fund Distribution
F19 813219 Nonmonetary Support N.E.C.
F20 621420 Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
F21 621420 Alcohol, Drug Abuse, Prevention Only
F22 621420 Alcohol, Drug Abuse, Treatment Only
F30 621420 Mental Health Treatment F31 Psychiatric, Mental Health Hospital
F32 621420 Community Mental Health Center
F33 623220 Residential Mental Health Treatment
F40 624190 Hot Line, Crisis Intervention Services
F42 624190 Rape Victim Services
F50 621498 Addictive Disorders N.E.C.
F52 621498 Smoking Addiction
F53 621498 Eating Disorder, Addiction
F54 621498 Gambling Addiction
F60 621498 Counseling, Support Groups
F70 621498 Mental Health Disorders
F80 813920 Mental Health Association
F99 621498 Mental Health, Crisis Intervention N.E.C.
G01 813319 Alliance/Advocacy Organizations
G02 541618 Management & Technical Assistance
G03 813920 Professional Societies, Associations
G05 541720 Research Institutes and/or Public Policy Analysis
G11 813219 Single Organization Support
G12 813219 Fund Raising and/or Fund Distribution
G19 813219 Support N.E.C.
G20 813212 Birth Defects and Genetic Diseases
G25 813212 Down Syndrome
G30 813212 Cancer
G32 813212 Breast Cancer
G40 813212 Diseases of Specific Organs
G41 813212 Eye Diseases, Blindness and Vision Impairments
G42 813212 Ear and Throat Diseases
G43 813212 Heart and Circulatory System Diseases, Disorders
G44 813212 Kidney Disease
G45 813212 Lung Disease
G48 813212 Brain Disorders
G50 813212 Nerve, Muscle and Bone Diseases
G51 813212 Arthritis
G54 813212 Epilepsy
G60 813212 Allergy Related Diseases
G61 813212 Asthma
G70 813212 Digestive Diseases, Disorders
G80 813212 Specifically Named Diseases
G81 813212 AIDS
G83 813212 Alzheimer’s Disease
G84 813212 Autism
G90 813212 Medical Disciplines
G92 813212 Biomedicine, Bioengineering
G94 813212 Geriatrics
G96 813212 Neurology, Neuroscience
G98 813212 Pediatrics
G99 813212 Voluntary Health Associations & Medical Disciplines N.E.C.
G9B 813212 Surgery Specialties
H01 813319 Alliance/Advocacy Organizations
H02 541618 Management & Technical Assistance
H03 813920 Professional Societies, Associations
H05 541720 Research Institutes and/or Public Policy Analysis
H11 813219 Single Organization Support
H12 813219 Fund Raising and/or Fund Distribution
H19 813219 Support N.E.C.
H20 541710 Birth Defects, Genetic Diseases Research
H25 541710 Down Syndrome Research
H30 541710 Cancer Research
H32 541710 Breast Cancer Research
H40 541710 Diseases of Specific Organ Research
H41 541710 Eye Diseases, Blindness & Vision Impairments Research
H42 541710 Ear and Throat Research
H43 541710 Heart, Circulatory Research
H44 541710 Kidney Diseases Research
H45 541710 Lung Diseases Research
H48 541710 Brain Disorders Research
H50 541710 Nerve, Muscle, Bone Diseases Research
H51 541710 Arthritis Research
H54 541710 Epilepsy Research
H60 541710 Allergy Related Disease Research
H61 541710 Asthma Research
H70 541710 Digestive Disease, Disorder Research
H80 541710 Specifically Named Diseases Research
H81 541710 AIDS Research
H83 541710 Alzheimer’s Disease Research
H84 541710 Autism Research
H90 541710 Medical Disciplines Research
H92 541710 Biomedicine, Bioengineering Research
H94 541710 Geriatrics Research
H96 541710 Neurology, Neuroscience Research
H98 541710 Pediatrics Research
H99 541710 Medical Research N.E.C.
H9B 541710 Surgical Specialties Research
I01 813319 Alliance/Advocacy
I02 541618 Management & Technical Assistance
I03 813920 Professional Societies, Associations
I05 541720 Research Institutes and Public Policy Analysis
I11 813219 Single Organization Support
I12 813219 Fund Raising and Fund Distribution
I19 813219 Support N.E.C.
I20 541199 Crime Prevention
I21 541199 Delinquency Prevention
I23 813319 Drunk Driving Related
I30 541199 Correctional Facilities N.E.C.
I31 623990 Half-Way House for Offenders, Ex-Offenders
I40 541199 Rehabilitation Services for Offenders
I43 541199 Inmate Support
I44 541199 Prison Alternatives
I50 541199 Administration of Justice, Courts
I51 624190 Dispute Resolution, Mediation Services
I60 541199 Law Enforcement
I70 813319 Protection Against Abuse
I71 813319 Spouse Abuse, Prevention
I72 813319 Child Abuse, Prevention
I73 813319 Sexual Abuse, Prevention
I80 541199 Legal Services
I83 541199 Public Interest Law
I99 541199 Crime, Legal Related N.E.C.
J01 813319 Alliance/Advocacy Organizations
J02 541618 Management & Technical Assistance
J03 813920 Professional Societies, Associations
J05 541720 Research Institutes and/or Public Policy Analysis
J11 813219 Single Organization Support
J12 813219 Fund Raising and Fund Distribution
J19 813219 Support N.E.C.
J20 561310 Employment Procurement Assistance
J21 624310 Vocational Counseling
J22 624310 Job Training
J30 624310 Vocational Rehabilitation
J32 624310 Goodwill Industries
J33 624310 Sheltered Employment
J40 813930 Labor Unions
J99 561310 Employment N.E.C.
K01 813319 Alliance/Advocacy
K02 541618 Management & Technical Assistance
K03 813920 Professional Societies & Associations
K05 541720 Research Institutes and Public Policy Analysis
K11 813219 Single Organization Support
K12 813219 Fund Raising and Fund Distribution
K19 813219 Support N.E.C.
K20 115000 Agricultural Programs
K25 115110 Farmland Preservation
K26 115210 Animal Husbandry
K28 813910 Farm Bureau, Grange
K30 624210 Food Programs
K31 624210 Food Banks, Pantries
K34 624210 Congregate Meals
K35 624210 Soup Kitchens
K36 624210 Meals on Wheels
K40 624190 Nutrition
K50 624190 Home Economics
K6A UNDEFINED Meat Markets
K6B UNDEFINED Confectionary and Nut Stores
K6C UNDEFINED Caterers
K6D UNDEFINED Mobile Food Services
K6E UNDEFINED Drinking Places (Alcoholic Beverages)
K6F UNDEFINED Snack and Nonalcoholic Beverage Bars
K90 UNDEFINED Limited-Service Restaurants
K91 UNDEFINED Supermarkets and Other Grocery (except Convenience) Stores
K92 UNDEFINED Convenience Stores
K93 UNDEFINED Fruit and Vegetable Markets
K94 UNDEFINED All Other Specialty Food Stores
K95 UNDEFINED Food (Health) Supplement Stores
K96 UNDEFINED Warehouse Clubs and Supercenters
K97 UNDEFINED Food Service Contractors
K98 UNDEFINED Full-Service Restaurants
K99 115000 Food, Agriculture, and Nutrition N.E.C.
L01 813319 Alliance/Advocacy Organizations
L02 541618 Management & Technical Assistance
L03 813920 Professional Societies, Associations
L05 541720 Research Institutes and Public Policy Analysis
L11 813219 Single Organization Support
L12 813219 Fund Raising and Fund Distribution
L19 813219 Support N.E.C.
L20 624229 Housing Development, Construction, Management
L21 624229 Low-Income & Subsidized Rental Housing
L22 623312 Senior Citizens’ Housing/Retirement Communities
L24 624229 Independent Housing for People with Disabilities
L25 624229 Housing Rehabilitation
L30 624229 Housing Search Assistance
L40 721199 Temporary Housing
L41 624221 Homeless Shelters
L50 813990 Homeowners & Tenants Associations
L80 624229 Housing Support
L81 624229 Home Improvement and Repairs
L82 624229 Housing Expense Reduction Support
L99 624220 Housing, Shelter N.E.C.
M01 813319 Alliance/Advocacy
M02 541618 Management & Technical Assistance
M03 813920 Professional Societies, Associations
M05 541720 Research Institutes and Public Policy Analysis
M11 813219 Single Organization Support
M12 813219 Fund Raising and Fund Distribution
M19 813219 Support N.E.C.
M20 624230 Disaster Preparedness and Relief Services
M23 624230 Search and Rescue Squads
M24 624230 Fire Prevention
M40 624230 Safety Education
M41 624230 First Aid
M42 624230 Automotive Safety
M60 624230 Public Safety Benevolent Associations
N01 813319 Alliance/Advocacy
N02 541618 Management & Technical Assistance
N03 813920 Professional Societies, Associations
N05 541720 Research Institutes and/or Public Policy Analysis
N11 813219 Single Organization Support
N12 813219 Fund Raising and Fund Distribution
N19 813219 Support N.E.C.
N20 721214 Camps
N2A UNDEFINED RV (Recreation Vehicle) Parks and Campgrounds
N2B UNDEFINED Recreational and Vacation Camps (Except Campgrounds)
N30 713940 Physical Fitness and Community Recreational Facilities
N31 713940 Community Recreational Centers
N32 712190 Parks and Playgrounds
N40 611620 Sports Associations &Training Facilities
N50 713990 Recreational l Clubs
N52 713990 Fairs
N60 713990 Amateur Sports
N61 713990 Fishing, Hunting
N62 713990 Basketball
N63 713990 Baseball, Softball
N64 713990 Soccer
N65 713990 Football
N66 713990 Racquet Sports
N67 713990 Swimming & Other Water Recreation
N68 713990 Winter Sports
N69 713990 Equestrian
N6A 713990 Golf
N70 711211 Amateur Sports Competitions
N71 711211 Olympics
N72 711211 Special Olympics
N80 711211 Professional Athletic Leagues
N99 713990 Recreation& Sports N.E.C.
O01 813319 Alliance/Advocacy
O02 541618 Management & Technical Assistance
O03 813920 Professional Societies, Associations
O05 541720 Research Institutes and Public Policy Analysis
O11 813219 Single Organization Support
O12 813219 Fund Raising and Fund Distribution
O19 813219 Support N.E.C.
O20 624110 Youth Centers, Clubs
O21 624110 Boys Clubs
O22 624110 Girls Clubs
O23 624110 Boys and Girls Clubs
O30 624110 Adult, Child Matching Programs
O31 624110 Big Brothers, Big Sisters
O40 813410 Scouting
O41 813410 Boy Scouts of America
O42 813410 Girl Scouts of the U.S.A.
O43 813410 Camp Fire
O50 813410 Youth Development Programs
O51 813410 Youth Community Service Clubs
O52 813410 Youth Development - Agricultural
O53 813410 Youth Development - Business
O54 813410 Youth Development – Citizenship
O55 813410 Youth Development – Religious Leadership
O99 624110 Youth Development N.E.C.
P01 813319 Alliance/Advocacy
P02 541618 Management & Technical Assistance
P03 813920 Professional Societies, Associations
P05 541720 Research Institutes and Public Policy Analysis
P11 813219 Single Organization Support
P12 813219 Fund Raising and Fund Distribution
P19 813219 Support N.E.C.
P20 624000 Human Service Organizations
P21 624000 American Red Cross
P22 624000 Urban League
P24 624000 Salvation Army
P26 624000 Volunteers of America
P27 624100 Young Men’s or Women’s Associations
P28 624190 Neighborhood Centers
P29 624190 Thrift Shops
P30 624110 Children’s, Youth Services
P31 624110 Adoption
P32 624110 Foster Care
P33 624410 Child Day Care
P40 624100 Family Services
P42 624100 Single Parent Agencies
P43 624221 Family Violence Shelters
P44 624190 In-Home Assistance
P45 624190 Family Services for Adolescent Parents
P46 624190 Family Counseling
P47 621410 Pregnancy Centers
P50 624190 Personal Social Services
P51 624190 Financial Counseling
P52 624190 Transportation Assistance
P58 624190 Gift Distribution
P60 624230 Emergency Assistance
P61 624190 Travelers’ Aid
P62 624190 Victims’ Services
P70 623990 Residential Care & Adult Day Programs
P71 623310 Adult Day Care
P73 623990 Group Homes
P74 623110 Hospices
P75 623311 Supportive Housing for Older Adults
P80 624120 Centers to Support the Independence of Specific Populations
P81 624120 Senior Centers
P82 624120 Developmentally Disabled Centers
P84 624120 Ethnic, Immigrant Centers
P85 624120 Homeless Centers
P86 624120 Blind/Visually Impaired Centers
P87 624120 Deaf/Hearing Impaired Centers
P88 813300 LGBT Centers
P99 624000 Human Services N.E.C.
Q01 813319 Alliance/Advocacy Organizations
Q02 541618 Management & Technical Assistance
Q03 813920 Professional Societies, Associations
Q05 541720 Research Institutes and Public Policy Analysis
Q11 813219 Single Organization Support
Q12 813219 Fund Raising and Fund Distribution
Q19 813219 Support N.E.C.
Q20 611710 Promotion of International Understanding
Q21 611710 International Cultural Exchange
Q22 611710 International Academic Exchange
Q23 611710 International Exchange, N.E.C.
Q30 813311 International Development
Q31 813311 International Agricultural Development
Q32 813311 International Economic Development
Q33 813311 International Relief
Q34 611710 International Educational Development
Q35 813319 International Democracy & Civil Society Development
Q36 541710 International Science & Technology Development
Q38 813312 International Environment, Population & Sustainability
Q39 923120 International Health Development
Q40 813319 International Peace and Security
Q41 813319 Arms Control, Peace
Q42 813319 United Nations Association
Q43 813319 National Security
Q50 928100 International Affairs, Foreign Policy, & Globalization
Q51 926110 International Economic & Trade Policy
Q70 813311 International Human Rights
Q71 813311 International Migration, Refugee Issues
Q99 813311 International, Foreign Affairs, and National Security N.E.C.
R01 813319 Alliance/Advocacy
R02 541618 Management & Technical Assistance
R03 813920 Professional Societies, Associations
R05 541720 Research Institutes and Public Policy Analysis
R11 813219 Single Organization Support
R12 813219 Fund Raising and Fund Distribution
R19 813219 Support N.E.C.
R20 813311 Civil Rights
R21 813311 Immigrant’s Rights
R22 813311 Minority Rights
R23 813311 Disabled Persons’ Rights
R24 813311 Women’s Rights
R25 813311 Seniors’ Rights
R26 813311 Lesbian, Gay Rights
R27 813311 Patient’s Rights
R28 813311 Children’s Rights
R29 813311 Employee & Workers Rights
R30 813311 Intergroup, Race Relations
R40 813311 Voter Education, Registration
R60 813311 Civil Liberties
R61 813311 Reproductive Rights
R62 813311 Right to Life
R63 813311 Censorship, Freedom of Speech and Press
R65 813311 Freedom of Religion Issues
R67 813311 Right to Die, Euthanasia
R99 813311 Civil Rights, Social Action, Advocacy N.E.C.
S01 813319 Alliance/Advocacy
S02 541618 Management & Technical Assistance
S03 813920 Professional Societies, Associations
S05 541720 Research Institutes and Public Policy Analysis
S11 813219 Single Organization Support
S12 813219 Fund Raising and Fund Distribution
S19 813219 Support N.E.C.
S20 813410 Community, Neighborhood Development
S21 813410 Community Coalitions
S22 813410 Neighborhood, Block Associations
S30 813410 Economic Development
S31 813410 Urban, Community Economic Development
S32 813410 Rural Economic Development
S40 813910 Business and Industry
S41 813910 Chambers of Commerce & Business Leagues
S43 541618 Small Business Development
S46 813910 Boards of Trade
S47 531390 Real Estate Associations
S50 541618 Nonprofit Management
S80 813410 Community Service Clubs
S81 813410 Women’s Service Clubs
S82 813410 Men’s Service Clubs
S99 813410 Community Improvement, Capacity Building N.E.C.
T01 813319 Alliance/Advocacy
T02 541618 Management & Technical Assistance
T03 813920 Professional Societies, Associations
T05 541720 Research Institutes and Public Policy Analysis
T11 813219 Single Organization Support
T12 813219 Fund Raising and Fund Distribution
T19 813219 Support N.E.C.
T20 813211 Private Grantmaking Foundations
T21 813211 Corporate Foundations
T22 813211 Private Independent Foundations
T23 813211 Private Operating Foundations
T30 813211 Public Foundations
T31 813211 Community Foundations
T40 813219 Voluntarism Promotion
T50 813219 Philanthropy, Charity, Voluntarism Promotion
T70 813219 Federated Giving Programs
T90 813211 Named Trusts N.E.C.
T99 813219 Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.
U01 813319 Alliance/Advocacy
U02 541618 Management & Technical Assistance
U03 813920 Professional Societies, Associations
U05 541720 Research Institutes and Public Policy Analysis
U11 813219 Single Organization Support
U12 813219 Fund Raising and Fund Distribution
U19 813219 Support N.E.C.
U20 541710 General Science
U21 541710 Marine Science and Oceanography
U30 541710 Physical & Earth Sciences,
U31 541710 Astronomy
U33 541710 Chemistry, Chemical Engineering
U34 541710 Mathematics
U36 541710 Geology
U40 541710 Engineering and Technology
U41 541710 Computer Science
U42 541710 Engineering
U50 541710 Biological & Life Sciences
U99 541710 Science and Technology N.E.C.
V01 813319 Alliance/Advocacy
V02 541618 Management & Technical Assistance
V03 813920 Professional Societies, Associations
V05 541720 Research Institutes and Public Policy Analysis
V11 813219 Single Organization Support
V12 813219 Fund Raising and Fund Distribution
V19 813219 Support N.E.C.
V20 541720 Social Science
V21 541720 Anthropology, Sociology
V22 541720 Economics
V23 541720 Behavioral Science
V24 541720 Political Science
V25 541720 Population Studies
V26 541720 Law, Jurisprudence
V30 541720 Interdisciplinary Research
V31 541720 Black Studies
V32 541720 Women’s Studies
V33 541720 Ethnic Studies
V34 541720 Urban Studies
V35 541720 International Studies
V36 541720 Gerontology
V37 541720 Labor Studies
V99 541720 Social Science N.E.C.
W01 813319 Alliance/Advocacy
W02 541618 Management & Technical Assistance
W03 813920 Professional Societies, Associations
W05 541720 Research Institutes and Public Policy Analysis
W11 813219 Single Organization Support
W12 813219 Fund Raising and Fund Distribution
W19 813219 Support N.E.C.
W20 813410 Government and Public Administration
W22 813410 Public Finance, Taxation, Monetary Policy
W24 813410 Citizen Participation
W30 813410 Military, Veterans’ Organizations
W40 480000 Public Transportation Systems
W50 513300 Telecommunications
W60 522000 Financial Institutions
W61 522130 Credit Unions
W70 813410 Leadership Development
W80 221000 Public Utilities
W90 813319 Consumer Protection
W99 813410 Public, Society Benefit N.E.C.
X01 813319 Alliance/Advocacy
X02 541618 Management & Technical Assistance
X03 813920 Professional Societies & Associations
X05 541720 Research Institutes and Public Policy Analysis
X11 813219 Single Organization Support
X12 813219 Fund Raising and Fund Distribution
X19 813219 Support N.E.C.
X20 813110 Christianity
X21 813110 Protestant
X22 813110 Roman Catholic
X30 813110 Judaism
X40 813110 Islam
X50 813110 Buddhism
X70 813110 Hinduism
X80 510000 Religious Media, Communications
X81 512110 Religious Film, Video
X82 513120 Religious Television
X83 511100 Religious Printing, Publishing
X84 511100 Religious Radio
X90 813110 Interfaith Coalitions
X99 813110 Religion Related N.E.C.
Y01 813319 Alliance/Advocacy
Y02 541618 Management & Technical Assistance
Y03 813920 Professional Societies, Associations
Y05 541720 Research Institutes and Public Policy Analysis
Y11 813219 Single Organization Support
Y12 813219 Fund Raising and Fund Distribution
Y19 813219 Support N.E.C.
Y20 524110 Insurance Providers
Y22 524113 Local Benevolent Life Insurance Associations
Y23 524113 Mutual Insurance Company & Associations
Y24 923130 Supplemental Unemployment Compensation
Y25 923130 State-Sponsored Worker’s Compensation Reinsurance Organizations
Y30 525110 Pension and Retirement Funds
Y33 525110 Teachers Retirement Fund Association
Y34 525110 Employee Funded Pension Trusts
Y35 525110 Multi-Employer Pension Plans
Y40 813410 Fraternal Societies
Y41 813410 Fraternal Beneficiary Societies
Y42 813410 Domestic Fraternal Societies
Y43 813410 Voluntary Employees Beneficiary Associations (Non-Government)
Y44 813410 Voluntary Employees Beneficiary Associations (Government)
Y50 812220 Cemeteries
Y99 813410 Mutual/Membership Benefit N.E.C.
Z99 UNDEFINED Unknown

12.2 NTEE Major Groups

Top-level NTEE categories identified by the first letter of the NTEE code.

ntee_code_first_character ntee_code_major_group
A Arts, Culture and Humanities
B Education
C Environment
D Animal-Related
E Health Care
F Mental Health and Crisis Intervention
G Voluntary Health Associations and Medical Disciplines
H Medical Research
I Crime and Legal-Related
J Employment
K Food, Agriculture and Nutrition
L Housing and Shelter
M Public Safety, Disaster Preparedness and Relief
N Recreation and Sports
O Youth Development
P Human Services
Q International, Foreign Affairs and National Security
R Civil Rights, Societal Action and Advocacy
S Community Improvement and Capacity Building
T Philanthropy, Voluntarism and Grantmaking Foundations
U Science and Technology
V Social Science
W Public and Societal Benefit
X Religion-Related
Y Mutual and Membership Benefit
Z Unknown

12.3 NTEE Common Codes

Common codes that can appear across multiple NTEE major groups.

ntee_common_code ntee_common_code_definition
01 Alliance/Advocacy Organizations
02 Management and Technical Assistance
03 Professional Societies/Associations
05 Research Institutes and/or Public Policy Analysis
11 Monetary Support - Single Organization
12 Monetary Support - Multiple Organizations
19 Nonmonetary Support Not Elsewhere Classified (N.E.C)
Undefined Undefined

13 Financial Codes

13.1 Asset Codes

Single-digit codes (0-9) placing organizations into size categories based on total assets.

asset_code asset_code_definition
0 0
1 $1 to $9,999
2 $10,000 to $24,999
3 $25,000 to $99,999
4 $100,000 to $499,999
5 $500,000 to $999,999
6 $1,000,000 to $4,999,999
7 $5,000,000 to $9,999,999
8 $10,000,000 to $49,999,999
9 $50,000,000 to greater

13.2 Income Codes

Single-digit codes (0-9) placing organizations into size categories based on total income.

income_code income_code_definition
0 0
1 $1 to $9,999
2 $10,000 to $24,999
3 $25,000 to $99,999
4 $100,000 to $499,999
5 $500,000 to $999,999
6 $1,000,000 to $4,999,999
7 $5,000,000 to $9,999,999
8 $10,000,000 to $49,999,999
9 $50,000,000 to greater

14 Filing Requirement Codes

14.1 Filing Requirement Codes

Indicates which annual information return the organization is required to file.

filing_requirement_code filing_requirement_code_definition
0 990 - Not required to file (all other)
1 990 (all other) or 990EZ return
2 990 - Required to file Form 990-N - Income less than $50,000 per year
3 990 - Group return
4 990 - Required to file Form 990-BL, Black Lung Trusts
6 990 - Not required to file (church)
7 990 - Government 501(c)(1)
13 990 - Not required to file (religious organization)
14 990 - Not required to file (instrumentalities of states or political subdivisions)

14.2 Private Foundation Filing Requirement Codes

Filing requirements specific to private foundations (Form 990-PF).

pf_filing_requirement_code pf_filing_requirement_code_definition pf_filing_requirement_code_description
0 No 990-PF return No return due
1 990-PF return Return due 5 months or the 15th day of the 5th month after the end of the taxable year.
2 990-PF return Revoked, required to file Form 990-PF and Form 1120.
3 990-PF return Presumptive

15 Organization Name Codes

15.1 Parent Organization Lookup

Maps abbreviations and Group Exemption Numbers to parent organization names.

parent_org_name abbreviation gen
Air Line Dispatchers Association ADA NA
Air Line Pilots Association; International APA NA
Allied and Technical Workers District 50 International Union ATW-50 526
Allied Industrial Workers of America International Union AIWA 948
Aluminum Workers International Union AWU 1403
Amalgamated clothing Workers of America ACW 364
Amalgamated Meat cutters & Butcher Workmen of North America MCBW 92
Amalgamated Transit Unit (F/K/A SERE) ATU 155
Amalgamated Transit Union Women’s International Auxiliary ATU-Aux 813
American Communications Association (Ind.) ACA 834
American Federation of Government Employees AFGE 194
American Federation of Grain Millers AFGM 1060
American Federation of Labor and Congress of Industrial Organizations AFL-CIO 1338
American Federation of Labor and Congress of Industrial Organizations — Auxiliaries AFL-CIO Aux 1417
American Federation of Musicians of the U.S. and Canada AFM 122
American Federation of State, County and Municipal Employees SCME 1381
American Federation of Teachers AFT 787
American Federation of Technical Engineers FTE 720
American Flint Glass Workers Union of North American FGWU 710
American Newspaper Guild ANG 723
American Railway Supervisors ARS 811
Bakery and Confectionery Workers’ International Union of America BCWI 96
Bill Posters, Billers and Distributors of the U.S. and Canada International Alliance BPBD 1054
Boot & Shoe Workers Union BSWU 852
Bricklayers, Masons and Plasterers’ International Union of America BMPI 133
Brotherhood of Locomotive Engineers BLE 603
Brotherhood of Locomotive Engineers Auxiliary BLE-Aux 455
Brotherhood of Maintenance of Way Employees BMWE 438
Brotherhood of Maintenance of Way Employees Ladies Auxiliaries BMWE-Aux 1043
Brotherhood of Railroad Signalmen BRS 394
Brotherhood of Railway, Airline and Steamship Clerks, Freight Handlers BRAC 683
Brotherhood of Railway Carmen of America RCA 687
Brotherhood of Shoe and Allied Craftsmen NSAC 533
Brotherhood of Sleeping Car Porters, Train Chair Car Coach Porters & Attend. SCP 844
Brotherhood of Utility Workers of New England UWNE 775
Christian Labor Association of the United States of America (Ind.) CLA NA
Cigar Maker’s International Union of America CIUA 100
Communication Workers of America CWA 1102
Cooper’s International Union of North America CIU 340
Cordova District Fisheries Union CDFU 2326
Distillery, Rectifying, Wine and Allied Workers International Union DWAW 1336
Flight Engineers’ International Association FEIA 1167
Glass Bottle Blowers Association of the U.S. and Canada GBBA 183
Granite Cutter’s International Association of America GCIA 54
Hotel and Restaurant Employees’ and Bartenders International Union HREU 328
Independent Watchmen’s Association WA 2168
Insurance Workers International Union IWIU 1492
International Alliance of Theatrical State Employees & Moving Picture Operators LATSE 386
International Association of Fire Fighters LAFF 160
International Association of Fire Fighters Auxiliary LAFF-Aux 1386
International Association of Heat and Frost Insulators & Asbestos Workers AWIA 225
International Association of Machinists & Aerospace Workers LAM 264
International Association of Marble, Slate & Stone Polishers, etc. MSSP 354
International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths BMIS 1252
International Brotherhood of Electrical Workers IBEW 64
International Brotherhood of Firemen and Oilers FOIB 329
International Brotherhood of Painters and Allied Trades BPAT 444
International Brotherhood of Potters and Allied Workers BOP 334
International Brotherhood of Teamsters, Chauffeurs, Warehousemen & Helpers of America (Ind.) TCWH 320
International Chemical Workers Union ICWU 793
International Die Sinker’s Conference DSC 816
International Guards Union of America GUA 1266
International Jewelry Workers Union IJWU 780
International Ladies Garment Workers Union ILGW 375
International Leather Goods, Plastic & Novelty Workers Union LGPW 692
International Longshoremen’s and Warehousemen’s Union ILWU 576
International Longshoremens Association (Ind.) ILA 313
International McClass Sailboat Racing Association (Ind.) IMCCSRA 2307
International Mailers Union IMU 808
International Molders & Allied Workers Union MAWU 455
International Organization of Masters, Mates & Pilots MMPI 719
International Plate Printers, Die Stampers & Engravers Union of North America PPEU 699
International Printing Pressmen & Assistants Union of North America IPP 488
International Stereotypers & Electrotypes Union of North America ISEU 673
International Typographical Union of North America ITU 10
International Union of Electrical Radio and Machine Workers IUE 1095
International Union of Elevator Constructors ECI 680
International Union of Journeymen Horseshoers of the U.S. and Canada HSIU 960
International Union of Life Insurance Agents LIA 888
International Union of United Brewery, Flour Cereal, Soft Drinks and Distillery Workers of America BSDW 370
International Woodworkers of America IWA 716
Journeymen Barbers, Hairdressers, Cosmetologists & Proprietors A/K/A Barbers, Beauticians & Allied Industries BHCI/BBAI NA
Laborers International Union of North America HCL 121
Laundry & Dry Cleaning Workers International Union LDCI 1479
Laundry & Dry Cleaning Workers International Union (Ind.) LWIU 485
Leather Workers International Union of America LWIUA 1511
Marine & Shipbuilding Workers of America, Industrial Union MSWA 484
Metal Polishers, Buffers, Platers & Helpers International Union MPBP 90
National Alliance of Postal & Federal Employees (F/K/A NAPE) NAPFE 913
National Association of Broadcast Employees & Technicians NABET 1536
National Association of Government Employees (Ind.) NAGE 2480
National Association of Letter Carriers of the U.S.A. NALC 685
National Association of Post Office Mail Handlers, Messengers and Group Leaders POMH 1439
National Congress of Industrial Waterproofing & Misc. Workers of America (Ind.) NCIWMWA 2315
National Federation of Federal Employees (Ind.) NFFE 193
National League of Postmasters of the U.S. (Ind.) NLP 765
National Marine Engineers Beneficial Assn. Of the U.S.A. MEBA 664
National Rural Letter Carriers’ Association (Ind.) RLCA 2377
National Treasury Employees Union (F/K/A NAIRE) (Ind.) NTEU 878
Office & Professional Employees International Union OEIU 940
Oil, Chemical & Atomic Workers International Union OCAW 1315
Operative Plasterer’s & Cement Masons International Association PCM 39
Pattern Makers’ League of North America PML 709
Railroad Yardmasters of America RYA 874
Railway Patrolmen’s International Union IURP 1161
Retail Clerks International Association RCIA 278
Retail, Wholesale & Department Store Union RWDS 635
Seafarers’ International Union of North America SIU 677
Service Employees International Union (F/K/A DSE) SEIU 647
Sheet Metal Workers International Association SMW 148
Stove, Furnace & Allied Appliance Workers International Union of North America SFAW 624
Textile Workers Union of America TWUA 166
Tobacco Workers International Union TWIU 521
Transport Workers Union of America TWU 694
United Association of Journeymen & Apprentices of the Plumbing & Pipe Fitting Industry PPF 297
United Automobile, Aerospace & Agricultural Workers of America UAW 427
United Brick & Clay Workers of America BCW 149
United Brotherhood of Carpenters & Joiners of America BCJ 143
United Cement, Lime & Gypsum Workers International Union CLGW 156
United Electrical, Radio & Machine Workers of Americ (Ind.) UE 735
United Furniture Workers of America FWA 822
United Garment Workers of America UGWA 284
United Glass & Ceramic Workers of North America GCW 582
United Hatters Cap & Military Workers International Union HCMW 94
United Mine Workers of America (Ind.) UMW NA
United Paperworkers International Union (from the merger of PMPW & PSPM) UPIU 2506
United Plant Guard Workers of America (Ind.) PGW 1069
United Rubber, Cork, Linoleum & Plastic Workers of America RWA 165
United Shoe Workers of America SWA 378
United Slate, Tile & Composition Roofers, Damp & Waterproof Workers of Assn. RDWA 764
United Steelworkers of America USW 260
United Telegraph Workers UTW 1281
United Textile Workers of America UTWA 695
United Transport Service Employees of American International Union TSEA 712
United Transportation Union UTU 2025
Upholsterers’ International Union of N.A. UIUA 722
Utilities Workers Union of America UWUA 733
Window Glass Cutters League of America GCLA 2411
Wood, Wine & Metal Lathers’ International Union IUWM 272
American Association of University Women AWARE 1180
American Medical Association AMA NA
American Veterans of World War II AM VETS 838
Benevolent and Protective Order of Elks BP OE 527
Boy Scouts of America BSA 1761
Camp Fire Girls CFC 1409
Daughters of the American Revolution DAR 1050
Disabled American Veterans DAD 557
Future Farmers of America FF A 776
Girl Scouts of America GSA NA
Knights of Columbus KC 188
National Association for the Advancement of Colored People NAACP 1531
Parents Teachers Association PTA NA
Society for the Preservation and Encouragement of Barbershop Quartet Singing of America SPOUSED 943
Veterans of Foreign Wars VFW NA
Young Men’s Christian Association YMCA NA
Young Women’s Christian Association YWCA NA