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	All organizations except 501(c)(3)
2	Private operating foundation exempt from payment of section 4940 taxes on investment income
3	Private operating foundation
4	Private non-operating foundation
6	Undocumented (not in IRS BMF Extract Information sheet)
7	Undocumented (not in IRS BMF Extract Information sheet)
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
25	Agriculture research organization 170(b)(1)(A)(ix)

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.

The source of truth for this list is the IRS’s own appendix of NTEE codes (Appendix D of the Instructions for Form 1023). A copy of that appendix, stamped with its revision date, is kept at data/lookup/irs_ntee_codes.csv. The list is checked against the IRS once a year; the procedure is in docs/runbooks/ntee-code-list-yearly-refresh.md. Codes the IRS has retired stay in the sheet so older monthly files still resolve. The naics_code column uses the 2022 NAICS edition. ntee_code_description is the paragraph-length description of each code, taken from the Nonprofit Open Data Collective’s NTEE table (copy at data/lookup/nodc_ntee_descriptions.csv; blank for the codes that table has no text for); it is published for the website’s NTEE reference page and is not joined into the BMF (ADR 0049).

ntee_code	naics_code	ntee_code_definition	ntee_code_description
A01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Arts, Culture, and Humanities major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
A02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Arts, Culture, and Humanities major group area.
A03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Arts, Culture, and Humanities major group area.
A05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Arts, Culture, and Humanities major group area
A11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Arts, Culture & Humanities major group.
A12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Arts, Culture, and Humanities major group area.
A19	813219	Nonmonetary Support N.E.C.*	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Arts, Culture, and Humanities major group area.
A20	710000	Arts, Cultural Organizations - Multipurpose	Organizations that promote, produce or provide access to a variety of arts experiences encompassing the visual, media or performing arts.
A23	710000	Cultural, Ethnic Awareness	Organizations that promote artistic expression within a particular ethnic community; work for the preservation and promotion of the traditions, values and lifestyles of different cultural groups; organize activities and events which promote cultural exchange locally or nationally; and encourage understanding and respect for different cultural heritages among the youthful members of the group as well as the mainstream population.
A24	710000	Folk Arts	Organizations that produce, promote and disseminate information on traditional music, dance, theater or folklore of various cultures and organizations that perform, present and support folk art in a specific region.
A25	611610	Arts Education	Organizations that provide informal arts educational programming and/or instruction but do not grant diplomas or degrees; or which offer services regarding the arts to educational institutions or to public entities involved in education.
A26	710000	Arts Council/Agency	Organizations that foster, nurture and sustain artistic excellence and create a climate in which the arts and humanities may flourish in a community.
A27	710000	Community Celebrations	Organizations that are engaged in the promotion, production or performance of community and public celebratory events.
A30	510000	Media, Communications Organizations	Organizations that are involved in publishing, productions or programming utilizing any of a variety of media or in educational programs related to the media. Use this code for organizations involved in productions in different types of media or for those using types of media not specified below.
A31	512110	Film, Video	Organizations that produce films, videos and holographic images for a variety of educational, documentary and cultural purposes, and/or promote public appreciation of film and video. Also included are organizations that encourage new, foreign and independent filmmakers through the organization and presentation of film expositions and festivals or which show old or difficult to obtain films in noncommercial facilities.
A32	513120	Television	Organizations engaged in television productions and broadcast. Includes producers of public television, cable television, community access television, broadcasting in schools, and interactive television.
A33	511100	Printing, Publishing	Organizations that publish a variety of materials on diverse topics. Includes university presses.
A34	513110	Radio	Organizations engaged in radio productions and broadcast, including public radio stations and radio stations that offer programming that is designed for community residents who are blind or visually impaired (radio reading services).
A40	710000	Visual Arts Organizations	Organizations whose activities promote or provide access to a variety of visual arts. Included are organizations that focus on an art form in a specific medium such as stained glass or textiles.
A50	712110	Museum, Museum Activities	Organizations that acquire, preserve, research, exhibit and provide for the educational use of works of art, objects or artifacts that are related to the study of zoology, biology, botany, mineralogy, geology and other natural sciences; history; archeology; or science and technology. Use this code for types of museums not specified below.
A51	712110	Art Museums	Organizations that acquire, preserve and exhibit collections of objects including fine art, decorative art, folk/ethnic art and textiles that are collected primarily for their aesthetic qualities and their importance as representatives of a particular artistic tradition or style.
A52	712110	Children’s Museums	Organizations that develop and maintain educational exhibits that are structured for the size, interests and intellectual capacity of young children. Childrens museums are participatory and allow visitors to interact with the exhibits (touching, exploring, manipulating), and many offer organized lessons for groups of school children that focus on one or more of the exhibits. NOTE: See also A57, Science and Technology Museums, for other organizations with substantial activities and collections for children.
A53	712110	Folk Arts Museums	Specialized museums, foundations and other organizations whose activities and collections preserve and promote the culture and history of a specific nationality, or racial or ethnic group, e.g. Native Americans.
A54	712110	History Museums	Organizations that acquire, preserve, research and exhibit collections of objects including documents, tools, implements and furnishings that have significance in helping to interpret or understand the past. History museums may specialize in a specific era such as early Greece or Rome, a particular geographical region such as California or Appalachia, a particular ethnic or cultural group such as Native Americans or a specific subject area such as costumes; and may contain items created or used by contemporary or historical figures.
A56	712110	Natural History, Natural Science Museums	Organizations that acquire, preserve, research and exhibit collections of objects that have significance in the natural sciences including botany, zoology, geology and physical and cultural anthropology.
A57	712110	Science and Technology Museums	Organizations that develop and maintain educational exhibits which illustrate principles from mathematics and the physical sciences.
A60	711100	Performing Arts Organizations	Organizations that provide access to the performing arts or a variety of art forms including the performing arts, and/or which present performing arts series. Use this code for organizations devoted to art forms not specified below.
A61	711100	Performing Arts Centers	Organizations that operate facilities including theaters for the performing arts.
A62	711120	Dance	Organizations that create and/or perform a variety of types of dance, including modern, folk, country and western, and square dancing.
A63	711120	Ballet	Dance organizations that create and/or perform primarily ballet.
A65	711110	Theater	Organizations whose primary activity is the production of plays. (Organizations that present the productions of others should be classified as presenters. (A61)
A68	711130	Music	Organizations whose primary activity is the production of musical events, including concert series and music festivals.
A69	711130	Symphony Orchestras	Organizations whose primary activity is the operation of a symphony orchestra including youth symphonies.
A6A	711130	Opera	Organizations whose primary activity is the production of operas.
A6B	711130	Singing, Choral	Organizations whose primary activity is the production of concerts including barbershop singing groups, glee clubs/choir groups, childrens choirs and other singing ensembles.
A6C	711130	Music Groups, Bands, Ensembles	Organizations that produce music not specifically covered by another category including marching bands, jazz groups, chamber music groups, blues, country music, ethnic music (e.g., Brazilian, Celtic, Afro-pop, etc.), folk music, rhythm and blues.
A6E	611610	Performing Arts Schools	Organizations that offer classes in the performing arts but do not confer academic degrees.
A70	710000	Humanities Organizations	Organizations that promote the study, teaching, or appreciation of the humanities (archaeology, art history, history, modern and classical languages, philosophy and ethics, and theology and comparative religion).
A80	712120	Historical Societies, Related Historical Activities	Organizations that promote awareness of and appreciation for history and historical artifacts. Use this code for organizations that are not specified below.
A82	712120	Historical Societies & Historic Preservation	Organizations that interpret, collect and preserve the historical heritage of a specific geographic location.
A84	712120	Commemorative Events	Organizations that sponsor activities which celebrate, memorialize and sometimes recreate important events in history such as battles, treaties, speeches, centennials, independence days, catastrophes that had an important impact or other similar occasions.
A90	813219	Arts Service Organizations and Activities	Organizations that provide services such as facilities or touring assistance for arts organizations.
A99	710000	Arts, Culture, and Humanities N.E.C.	Organizations that provide arts and humanities services or products not covered by other categories.
B01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Education major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
B02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Education major group area.
B03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Education major group area.
B05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Education major group area.
B11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Education major group.
B12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Education major group area.
B19	813219	Nonmonetary Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Education major group area.
B20	611110	Elementary, Secondary Education, K - 12	Preschool, elementary and secondary schools that provide a formal education for children and adolescents in kindergarten or first grade through grade twelve.
B21	611110	Kindergarten, Preschool, Nursery School, Early Admissions	Separately organized preschools or nursery schools and/or kindergartens which provide foundation-level learning for children (usually age two through five and four and one half or five respectively) prior to entering the formal school setting.
B24	611110	Primary, Elementary Schools	Schools classified as elementary by state and local practice and composed of any span of grades not above grade eight. Includes preschools and kindergartens if they are an integral part of an elementary school or a regularly established school system.
B25	611110	Secondary, High School	Schools comprising any span of grades beginning with the next grade following an elementary school and ending at or below grade 12. Includes junior high schools or intermediate schools and high schools which provide formal instruction for students who want to prepare further education at the college level or for employment following graduation.
B28	611699	Specialized Education Institutions	Organizations that provide educational services including special placement and individualized programming, instruction and support services for children and youth who are gifted or have disabilities and require appropriately modified curricula, teaching methodologies and instructional materials in order to learn.
B29	611110	Charter Schools	Schools run independently of the traditional public school system but receiving public funding and operating by a charter. This performance contract details the schools mission, program, goals, students served, method of assessment, and ways to measure success.
B30	611510	Vocational, Technical Schools	Separately organized trade high schools or vocational centers that provide formal preparation for semiskilled, skilled, technical or professional occupations for high-school-aged students and, in some cases, adults who want to develop skills for employment.
B40	611310	Higher Education Institutions	Educational institutions that provide opportunities for individuals to acquire a higher level of knowledge, skills and specialization in their chosen area of interest in a formal school setting. Use this code for higher education institutions not specified below.
B41	611210	Community or Junior Colleges	Postsecondary educational institutions, known alternatively as community colleges or junior colleges and commonly organized into two-year programs, that offer instruction that has been adapted in content, level and schedule to meet the needs of the community in which they are located. Community or junior colleges award an Associates in Arts (A.A.) certificate.
B42	611310	Undergraduate College (4-year)	Educational institutions that offer college level courses of study that may lead to the customary bachelor of arts or science degree.
B43	611310	University or Technological Institute	Postsecondary educational institutions that offer postgraduate study at masters or doctorate levels in addition to an undergraduate program for people who meet entry level requirements and are interested in an advanced education. Some institutions of university status are known as colleges or institutes.
B50	611310	Graduate, Professional Schools (Separate Entities)	Separately incorporated postsecondary educational institutions provide opportunities for people who have completed their undergraduate education to receive advanced, postgraduate training in a professional field leading to a masters degree or doctorate.
B60	611699	Adult, Continuing Education	Institutions outside the formal system of regular schools, colleges, universities and technical/trade schools that provide opportunities for adults to develop basic learning and communication skills, complete their high school education, expand their knowledge in a particular field or discipline or develop skills in a new area of interest.
B70	514120	Libraries	Facilities which house a collection of materials including books, manuscripts, journals, government documents and non-print formats such as paintings, musical recordings, videotapes, films and data files which are organized for access by a targeted population.
B80	611710	Student Services, Organizations of Students	Organizations that provide services, facilities and programs that support student needs, foster student learning and personal development, create a healthy and diverse community, and enrich student life.
B82	813410	Scholarships, Student Financial Aid Services, Awards	Organizations that enable students who demonstrate financial need to obtain the financial assistance they require to meet their educational and living expenses while in school.
B83	813410	Student Sororities, Fraternities	Associations for male and female students which are chapters of national or international organizations, have secret rites and restricted membership, and may undertake, as a part of their activities, community improvement or charitable projects. Included are student sororities and fraternities and honorary societies that represent specific academic disciplines.
B84	813410	Alumni Associations	Organizations whose members are graduates of a particular educational institution who provide support for the institution in the form of financial contributions, student recruitment efforts, promotional activities, fund-raising events and continued ties with the academic program.
B90	611710	Educational Services and Schools - Other	Organizations that provide educational programs within the formal educational system or offered as an adjunct to the traditional school curriculum which help students succeed in school and prepare for life. Includes organizations that partner parents, families, schools, business and/or community leaders to broker resources for the benefit of local schools.
B92	611710	Remedial Reading, Reading Encouragement	Organizations that provide diagnostic testing and/or individual or group instruction for people who are having reading difficulties. Instruction focuses on phonics, dictionary skills, vocabulary development, spelling and study skills, comprehension and memory skills.
B94	813410	Parent/Teacher Group	Organizations of parents, educators, students, and other citizens who are active in their schools and communities promoting the health, education, and welfare of children.
B99	611000	Education N.E.C.	Use this code for organizations that clearly provide education services where the major purpose is unclear cannot be accurately assigned.
C01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Environment major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
C02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Environment major group area.
C03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Environment major group area.
C05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Environment major group area.
C11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Environment major group area.
C12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Environment major group area.
C19	813219	Nonmonetary Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Environment major group area.
C20	813312	Pollution Abatement and Control Services	Organizations which seek to ensure that communities have a clean and healthful environment that is free from air and water pollution, pesticides and other hazardous substances, damaging radiation and excessive levels of noise.
C27	813312	Recycling Programs	Organizations that collect and process paper, aluminum, glass, and other materials that can be recycled and reused.
C30	813312	Natural Resources Conservation and Protection	Organizations that protect our natural resources from abuse, neglect, waste or exploitation and preserve their availability for future generations.
C32	813312	Water Resource, Wetlands Conservation and Management	Organizations that preserve and protect water resources from indiscriminate waste and ensure that the supply of quality water is adequate to meet the needs of the public, agriculture and industry. Also included are organizations that preserve and manage coastal lands including shorelines, coastal waters and lands extending inland from the shore which affect coastal waters; bays, lakes, rivers, wetlands, estuaries, watersheds and other aquatic habitats.
C34	813312	Land Resources Conservation	Organizations that preserve and protect endangered land resources from indiscriminate development, destruction or decay and which manage the utilization of renewable and nonrenewable resources to ensure ongoing availability. Included are conservation of the nations forests, rangeland, vegetation, deserts, wild and scenic rivers and other wilderness areas and open land spaces; and reestablishment of areas that have been devastated by destructive activities such as strip mining or other destructive activities.
C35	813312	Energy Resources Conservation and Development	Organizations that conserve existing energy resources, ensure efficient use of available energy and develop new energy resources while protecting the quality of the environment.
C36	813312	Forest Conservation	Organizations involved with forest lands and the protection of the nations forests from insects, disease, fire, erosion, air pollution and other destructive forces.
C40	712130	Botanical, Horticultural, and Landscape Services	Organizations that are involved in the cultivation of plant life for a variety of purposes.
C41	712130	Botanical Gardens, Arboreta and Botanical Organizations	Organizations that plant, maintain and display for public study and enjoyment collections of flowers, trees, shrubs and ground cover, some of which are rare and exotic.
C42	813410	Garden Club, Horticultural Program	Organizations that provide organized opportunities for individuals to pursue their interest in ornamental plants, flowers, trees, shrubs, house plants, herbs, garden fruits and vegetables or other species of plants.
C50	813312	Environmental Beautification and Aesthetics	Organizations that enhance the aesthetic characteristics of the built environment by acquiring and preserving open spaces for public enjoyment; planting trees, flowers and shrubs in public places; conducting recycling and roadside cleanup campaigns; and engaging in other environmental beautification activities.
C60	712190	Environmental Education and Outdoor Survival Programs	Organizations such as nature centers that provide informal classes which acquaint participants with particular aspects of their environment and increase their understanding of and appreciation for ecological balance.
C99	813312	Environmental Quality, Protection, and Beautification N.E.C.	Use this code for organizations that clearly provide environmental quality services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
D01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Animal-Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
D02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Animal-Related major group area.
D03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Animal-Related major group area.
D05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Animal-Related major group area.
D11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Animal-Related major group area.
D12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Animal-Related major group area.
D19	813219	Nonmonetary Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Animal-Related major group area.
D20	813312	Animal Protection and Welfare	Organizations such as animal shelters that provide for the humane care, protection and control of animals and which investigate instances of cruelty to animals.
D30	813312	Wildlife Preservation, Protection	Organizations that are responsible for the conservation, protection, care and management of fish and wildlife resources and their habitats. Use this code for organizations that provide wildlife preservation services not specified below or which deal with multiple populations of wildlife.
D31	813312	Protection of Endangered Species	Organizations that identify and promote laws for the protection of species of birds, animals, fish or other wildlife that are at risk of extinction; and/or which sponsor programs for breeding endangered species in captivity and releasing them to selected habitats in the wild in which they are given a better chance for survival.
D32	712190	Bird Sanctuary, Preserve	Organizations that provide for the conservation, protection and management of different species of wild birds by establishing a system of preserves that are set aside for their habitation and protected from human depredation and interference.
D33	813312	Fisheries Resources	Organizations that provide for the conservation, protection and management of different species of fish by establishing coastal, lake, reservoir or other inland fisheries where different species of fish are hatched in protected environments and used to stock public waters that have been depleted.
D34	712190	Wildlife Sanctuary, Refuge	Organizations that provide for the conservation, protection and management of different species of wild animals by establishing a system of preserves that are set aside for their habitation and protected from human depredation and interference.
D40	541940	Veterinary Services	Organizations that provide preventive, diagnostic and treatment services for animals that have illnesses, injuries or emotional problems; and which put to sleep animals that are aged or in severe pain because of untreatable health problems.
D50	712130	Zoo, Zoological Society	Organizations that house collections of living animals, birds, reptiles, living aquatic plants and animals including fish, shellfish, and shore birds, insects and other wildlife for the purpose of study and public viewing.
D60	812910	Other Services - Specialty Animals	Organizations that offer services which help individuals develop an understanding of the animal species in which they have an interest and/or to work more effectively with their pets.
D61	812910	Animal Training, Behavior	Organizations that provide classes for people who want to develop a basic understanding and control of their pets [These are typically section 501(c)(7) exempt organizations].
D99	813312	Animal-Related N.E.C.	Use this code for organizations that clearly provide animal-related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
E01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Health - General and Rehabilitative major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
E02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Health - General and Rehabilitative major group area.
E03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Health - General and Rehabilitative major group area.
E05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Health - General and Rehabilitative major group area.
E11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for single institutions, multihospital health care systems, and similar diversified health systems comprised of closely-affiliated organizations within the Health Care major group area.
E12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Health - General and Rehabilitative major group area.
E19	813219	Nonmonetary Support N.E.C.	Organizations that provide all forms of support except for financial assistance, fund raising, or patient care services for other organizations within the Health General and Rehabilitative major group area.
E20	622110	Hospitals and Related Primary Medical Care Facilities	Twenty-four hour medical institutions that provide diagnostic and treatment services for people whose illnesses require an overnight stay. Most hospitals also provide a variety of services on an outpatient basis. Use this code for hospitals not specified below.
E21	622110	Community Health Systems	Multihospital health care systems that have two or more hospitals owned, leased, sponsored, or managed by a central organization. Also includes parent companies of diversified single hospital systems that provide comprehensive management and support services for the hospital. (rev. 9/2005)
E22	622110	Hospital, General	Health care facilities that are licensed to operate twenty-four hours per day and offer diagnostic and treatment services as well as emergency and critical care services for people who have illnesses or injuries which require immediate, short-term intervention.
E24	622310	Hospital, Specialty	Health care facilities like orthopedic hospitals or cancer hospitals that provide diagnostic and treatment services on an inpatient basis for people who have specified medical conditions.
E30	621498	Health Treatment Facilities, Primarily Outpatient	Health centers, clinics, and other facilities that provide walk-in, walk-out diagnostic and treatment services for people whose care does not require confinement or a hospital stay. Use this code for types of outpatient facilities or services not specified below.
E31	621491	Group Health Practice (Health Maintenance Organizations)	Organizations that provide both health care services and underwrite health and medical insurance. Also included are medical groups which provide health care for HMO members on a contract with the HMO and physician practice groups generally associated with teaching, research, and public hospitals.
E32	621498	Ambulatory Health Center, Community Clinic	Outpatient facilities, many previously known as free clinics, established by the community rather than a hospital which provide basic medical care including physical examinations, immunizations, family planning, nutrition assistance and diagnosis and treatment of common ailments. Services are available on an ability-to-pay basis and target low-income and indigent community residents.
E40	621410	Reproductive Health Care Facilities and Allied Services	Organizations that provide medical, educational and counseling services which relate to the conception, delivery and care of offspring. Use this code for organizations other than family planning centers that offer reproductive health services.
E42	621410	Family Planning Centers	Organizations that provide assistance for people who want to control the size of their families and the spacing of their children, either through some form of birth control or naturally. Use this code for Planned Parenthood organizations.
E50	621340	Rehabilitative Medical Services	Organizations that provide, on an outpatient basis, a combination of treatment and education services to restore maximum functioning, a sense of well-being and a personally satisfying level of independence for individuals who have temporary or permanent disabilities. Use this code for Easter Seal Society.
E60	621999	Health Support Services	Organizations that provide equipment, services or other forms of support which are supplemental to the treatment or rehabilitation of people who have illnesses, injuries or disabilities; or which are instrumental in the prevention of illnesses, injuries or disabilities prior to their occurrence. Use this code for organizations that provide a wide range of health support services or which offer services not specified below.
E61	621991	Blood Supply Related	Organizations that acquire, process, type, transport and store whole blood and blood products including red blood cells, white blood cells, platelets and plasma constituents for use by people who need transfusions; and which conduct pretransfusion compatibility tests to ensure that blood transfusions, when necessary, are as safe as possible.
E62	621910	Ambulance, Emergency Medical Transport Services	Organizations that provide pre-hospital emergency medical care and rapid transportation to health care facilities.
E65	621991	Organ and Tissue Banks	Organizations that accept donated hearts, kidneys, livers, skin and other organs and tissue for use in transplant operations.
E6A	456110	Pharmacies & Drugstores	NA
E70	621999	Public Health Program (Includes General Health and Wellness Promotion Services)	Organizations that inform the public of health and safety hazards and measures for furthering the early detection, treatment or rehabilitation of people who have an illness, injury or disability.
E80	524114	Health, General and Financing	Organizations that are concerned primarily with one or more aspects of health financing or that provide services which relate to health care in general.
E86	621999	Patient Services - Entertainment, Recreation	Organizations that provide support services to patients and their families. Programs can include social and recreational activities for people who are recovering from surgery or a serious illnesses; supportive services for children who are ill and for their families which enable family members to remain with a child who is hospitalized; family and sibling support groups, and programs which attempt to make a gravely or terminally ill child’s final days, weeks and months more pleasant. (rev. 9/2005)
E90	623110	Nursing Services (General)	Organizations that provide nursing care on an inpatient or home-care basis for people who need continuous care but are not in an acute phase of their illness. Use this code for organizations that provide nursing services that are not specified below.
E91	623110	Nursing, Convalescent Facilities	Inpatient facilities, also known as convalescent hospitals and nursing homes, that provide skilled nursing and personal care over an extended period of time for people who are no longer in an acute phase of their illness.
E92	621610	Home Health Care	Visiting nurse associations and other similar organizations that provide skilled nursing care and related health services on a home care basis for recently discharged hospital patients, and elderly or disabled individuals who may otherwise be institutionalized.
E99	621999	Health - General and Rehabilitative N.E.C.	Use this code for organizations that clearly provide medical care services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
F01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Mental Health, Crisis Intervention major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
F02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Mental Health, Crisis Intervention major group area.
F03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Mental Health, Crisis Intervention major group area.
F05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Mental Health, Crisis Intervention major group area.
F11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Mental Health & Crisis Intervention major group area.
F12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Mental Health, Crisis Intervention major group area.
F19	813219	Nonmonetary Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within Mental Health, Crisis Intervention major group area.
F20	621420	Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment	Organizations that provide preventive, diagnostic and inpatient, outpatient and residential treatment services as well as transitional support for people who have a physical and/or psychological dependency on alcohol and/or drugs. Use this code for organizations that provide both substance abuse prevention and treatment services.
F21	621420	Alcohol, Drug Abuse, Prevention Only	Organizations that provide substance abuse education programs for people who are at risk for substance abuse in an effort to prevent their involvement with drugs and/or alcohol.
F22	621420	Alcohol, Drug Abuse, Treatment Only	Organizations that provide inpatient, outpatient or residential treatment services for individuals who have a physical and/or psychological dependency on alcohol and/or drugs.
F30	621420	Mental Health Treatment F31 Psychiatric, Mental Health Hospital	Organizations that provide preventive, diagnostic and treatment services in a variety of community and hospital-based settings to help people to achieve and maintain a state of emotional well-being, personal empowerment and the skills to cope with everyday demands without excessive stress. Use this code for types of mental health organizations not specified below or for organizations that combine multiple types of care within the same facility.
F31	622210	Psychiatric Hospitals	Organizations that provide diagnostic and inpatient treatment services for individuals who have acute or chronic mental or emotional disturbances, who require hospitalization.
F32	621420	Community Mental Health Center	Neighborhood-based organizations that offer counseling, medication and other mental health services for people who have acute or chronic mental or emotional disturbances.
F33	623220	Residential Mental Health Treatment	Organizations that provide a therapeutic living environment in community-based facilities for adults or children with emotional and/or behavioral problems who require a structured, supervised treatment program which may include individual, group, family and other treatment modalities as appropriate.
F40	624190	Hot Line, Crisis Intervention Services	Organizations that provide in-person or telephone assistance for people who are in acute emotional distress; who are a danger to themselves or to others; who are having suicidal feelings; or who are hysterical, frightened or otherwise unable to cope with a problem that requires immediate action. Use this code for crisis intervention services or hotlines not specified below or for organizations that offer multiple types of crisis intervention, hotline services.
F42	624190	Rape Victim Services	Organizations that provide telephone crisis intervention services or crisis, short-term and/or ongoing in-person counseling for people who have been sexually assaulted.
F50	621498	Addictive Disorders N.E.C.	Organizations that provide counseling, medical treatment (where indicated) and other supportive services for individuals who have a psychological dependency involving a particular pattern of behavior, e.g., spending money, sexual compulsions and workaholic behavior.
F52	621498	Smoking Addiction	Organizations that utilize a variety of techniques to help people who wish to control their dependence on nicotine and give up substances containing nicotine. Also included are smoking education/prevention programs that help persuade people to avoid the habit before they start.
F53	621498	Eating Disorder, Addiction	Organizations that provide diagnostic and treatment services for individuals who have anorexia nervosa, bulimarexia, bulimia or a related eating disorder.
F54	621498	Gambling Addiction	Organizations that provide emotional support, information and guidance for people who are having difficulty controlling their compulsion to gamble.
F60	621498	Counseling, Support Groups	Organizations that provide treatment services which may include emotional support, problem-solving assistance, information and guidance through a variety of counseling modalities for individuals who are having difficulty in coping with a traumatic experience or a personal relationship or in making the adjustments that are required by their particular stage in life.
F70	621498	Mental Health Disorders	Organizations that provide preventive, diagnostic and treatment services that focus on a particular mental health disorder.
F80	813920	Mental Health Association	Organizations whose purpose is to promote social conditions that enhance the potential in the community for good mental health and to improve methods and facilities for treating mental illness.
F99	621498	Mental Health, Crisis Intervention N.E.C.	Use this code for organizations that clearly provide mental health services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
G01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Voluntary Health Associations and Medical Disciplines major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
G02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Voluntary Health Associations and Medical Disciplines major group area.
G03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Voluntary Health Associations and Medical Disciplines major group area.
G05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Voluntary Health Associations and Medical Disciplines major group area.
G11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Voluntary Health Associations and Medical Disciplines major group area.
G12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Voluntary Health Associations and Medical Disciplines major group area.
G19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Voluntary Health Associations and Medical Disciplines major group area.
G20	813212	Birth Defects and Genetic Diseases	Voluntary health organizations active in the prevention or treatment of illnesses or conditions that are hereditary and passed from parent to offspring. Use this code for organizations that focus on a wide variety of genetic disorders or on genetic disorders not specified below.
G25	813212	Down Syndrome	Voluntary health organizations active in the prevention or treatment of Down Syndrome, a hereditary condition that results in intellectual disability.
G30	813212	Cancer	Voluntary health organizations active in the prevention or treatment of cancer. The associated medical specialty is medical oncology, a subspecialty of internal medicine.
G32	813212	Breast Cancer	Voluntary health organizations active in the prevention or treatment of breast cancer.
G40	813212	Diseases of Specific Organs	Voluntary health organizations active in the prevention or treatment of diseases and conditions that affect specific organs or organ systems in the body. Use this code for organizations that focus on diseases that affect a wide range of organs or organ systems or on those not specified below.
G41	813212	Eye Diseases, Blindness and Vision Impairments	Voluntary health organizations active in the prevention or treatment of blindness and diseases or other conditions that affect the eyes. The associated medical specialty is ophthalmology.
G42	813212	Ear and Throat Diseases	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the head and neck including the ears, the respiratory and upper alimentary systems, the face, the jaws and related structures. The related medical specialty is otolaryngology.
G43	813212	Heart and Circulatory System Diseases, Disorders	Voluntary health organizations active in the prevention or treatment of diseases or conditions, including stroke, that affect the heart, lungs and blood vessels. The related medical specialty is cardiovascular medicine, a subspecialty of internal medicine.
G44	813212	Kidney Disease	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the kidneys. The related medical specialty is nephrology, a subspecialty of internal medicine.
G45	813212	Lung Disease	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the lungs. The related medical specialty is pulmonary disease specialists.
G48	813212	Brain Disorders	Voluntary health organizations active in the prevention or treatment of diseases or conditions including brain injuries that affect the brain.
G50	813212	Nerve, Muscle and Bone Diseases	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the nerves, muscles or bones. Use this code for organizations that focus on a wide variety of nerve, muscle and bone diseases or those not specified below. The related medical specialty is orthopedic surgery.
G51	813212	Arthritis	Voluntary health organizations active in the prevention or treatment of arthritis (including osteoarthritis and rheumatoid arthritis), an inflammatory condition affecting the joints. The related medical specialty is rheumatology, a subspecialty of internal medicine, though rheumatology is broader and covers more conditions than arthritis.
G54	813212	Epilepsy	Voluntary health organizations active in the prevention or treatment of epilepsy, a recurrent paroxysmal disorder of cerebral function that is characterized by sudden brief interruptions in or complete loss of consciousness, motor activity and/or sensory phenomena.
G60	813212	Allergy Related Diseases	Voluntary health organizations active in the prevention or treatment of diseases and conditions that involve hypersensitivity to substances that do not normally cause a reaction.
G61	813212	Asthma	Voluntary health organizations active in the prevention or treatment of asthma, a disorder of the bronchial system that is characterized by labored breathing and wheezing.
G70	813212	Digestive Diseases, Disorders	Voluntary health organizations active in the prevention or treatment of diseases and conditions such as abdominal pain, ulcers, diarrhea or jaundice that affect the digestive system including the stomach, bowels, liver, gallbladder and related organs. The related medical specialty is gastroenterology, a subspecialty of internal medicine.
G80	813212	Specifically Named Diseases	Voluntary health organizations active in the prevention or treatment of specifically named diseases and conditions. Use this code for named diseases not specified below.
G81	813212	AIDS	Voluntary health organizations active in the prevention or treatment of AIDS, a disease that impairs the functioning of the bodys immune system, leaving affected individuals vulnerable to illnesses that would not otherwise occur.
G83	813212	Alzheimer’s Disease	Voluntary health organizations active in the prevention or treatment of Alzheimers disease, a form of presenile dementia which is caused by atrophy of the frontal and occipital lobes of the brain.
G84	813212	Autism	Voluntary health organizations active in the prevention or treatment of autism, a developmental disability, usually evident by age three, which affects a childs ability to communicate, understand language, play and relate to others.
G90	813212	Medical Disciplines	Organizations that represent physicians who have special training and expertise in one clinical area of practice which focuses on a specific age group, an organ system of the body, or on complex scientific techniques developed to diagnose or treat certain types of disorders. Use this code for organizations that represent a wide variety of medical disciplines or those that are not specified below.
G92	813212	Biomedicine, Bioengineering	Organizations that represent physicians who have advanced training in the development, implantation and utilization of cardiac pacemakers, cochlear implants and other hearing aids, artificial limbs and joints and other similar devices.
G94	813212	Geriatrics	Organizations that represent physicians who have advanced training in the medical specialty which provides preventive, diagnostic and treatment services for elderly individuals who have diseases and conditions that are associated with the aging process.
G96	813212	Neurology, Neuroscience	Organizations that represent physicians who have advanced training in the medical specialty which provides comprehensive medical management including preventive, diagnostic and treatment services for individuals who have diseases or injuries that affect the central, peripheral or autonomic nervous systems including the brain, cranial nerves, spinal cord, spinal nerves and other related structures.
G98	813212	Pediatrics	Organizations that represent physicians who have advanced training in the biological, social and environmental factors that have an influence on a developing child and expertise in diagnosing and treating acute and chronic diseases that are common to children and youth.
G99	813212	Voluntary Health Associations & Medical Disciplines N.E.C.	Use this code for organizations that clearly provide services related to diseases, disorders or medical spcialities where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
G9B	813212	Surgery Specialties	Organizations that represent physicians who have advanced training in the medical specialty which diagnoses conditions which require surgical intervention and provide preoperative, operative and postoperative care for surgical patients.
H01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Medical Research major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
H02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Medical Research major group area.
H03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Medical Research major group area.
H05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Medical Research major group area.
H11	813219	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Medical Research major group area.
H12	813219	Fund Raising and/or Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Medical Research major group area.
H19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Medical Research major group area.
H20	541710	Birth Defects, Genetic Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of any of a number of illnesses or conditions that are hereditary and passed from parent to offspring.
H25	541710	Down Syndrome Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of Down Syndrome, a hereditary condition that results in intellectual disability.
H30	541710	Cancer Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of cancer. Use this code for organizations whose research focuses on a wide variety of forms of cancer.
H32	541710	Breast Cancer Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of breast cancer.
H40	541710	Diseases of Specific Organ Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect specific organs or organ systems in the body. Use this code for organizations whose research focuses on diseases that affect a wide range of organs or organ systems or on those not specified below.
H41	541710	Eye Diseases, Blindness & Vision Impairments Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect eyes. The associated medical specialty is ophthalmology.
H42	541710	Ear and Throat Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the head and neck including the ears, the respiratory and upper alimentary systems, the face, the jaws and related structures. The related medical specialty is otolaryngology.
H43	541710	Heart, Circulatory Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases or conditions, including stroke, that affect the heart, lungs and blood vessels. The related medical specialty is cardiovascular medicine, a subspecialty of internal medicine.
H44	541710	Kidney Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the kidneys. The related medical specialty is nephrology, a subspecialty of internal medicine.
H45	541710	Lung Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the lungs. The related medical specialty is pulmonary disease specialists.
H48	541710	Brain Disorders Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the brain.
H50	541710	Nerve, Muscle, Bone Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases or conditions that affect the nerves, muscles or bones. Use this code for organizations whose research focuses on a wide variety of nerve, muscle or bone diseases or on those not specified below. The related medical specialty is orthopedic surgery.
H51	541710	Arthritis Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of arthritis (including osteoarthritis and rheumatoid arthritis), an inflammatory condition affecting the joints. The related medical specialty is rheumatology, a subspecialty of internal medicine, though rheumatology is broader and covers more conditions than arthritis.
H54	541710	Epilepsy Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of epilepsy, a recurrent paroxysmal disorder of cerebral function that is characterized by sudden brief interruptions in or complete loss of consciousness, motor activity and/or sensory phenomena.
H60	541710	Allergy Related Disease Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that involve hypersensitivity to substances that do not normally cause a reaction. Use this code for organizations whose research focuses on a wide variety of allergy-related diseases or on specific allergy-related diseases.
H61	541710	Asthma Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of asthma, a disorder of the bronchial system that is characterized by labored breathing and wheezing.
H70	541710	Digestive Disease, Disorder Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions such as abdominal pain, ulcers, diarrhea or jaundice that affect the digestive system including the stomach, bowels, liver, gallbladder and related organs. The related medical specialty is gastroenterology, a subspecialty of internal medicine.
H80	541710	Specifically Named Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of specifically named diseases and conditions. Use this code for organizations that conduct research on a multiplicity of named diseases or on named diseases not specified below.
H81	541710	AIDS Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of AIDS, a disease that impairs the functioning of the bodys immune system, leaving affected individuals vulnerable to illnesses that would not otherwise occur.
H83	541710	Alzheimer’s Disease Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of Alzheimers disease, a form of presenile dementia which is caused by atrophy of the front and occipital lobes of the brain.
H84	541710	Autism Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of autism, a developmental disability, usually evident by age three, which affects a childs ability to communicate, understand language, play and relate to others.
H90	541710	Medical Disciplines Research	Organizations that conduct research which can be used to improve the options available to physicians who have special training and expertise in one clinical area of practice which focuses on a specific age group, an organ system of the body, or complex scientific techniques developed to diagnose or treat certain types of disorders. Use this code for organizations whose research covers a wide variety of medical disciplines or those that are not specified below.
H92	541710	Biomedicine, Bioengineering Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the development, implantation and utilization of cardiac pacemakers, cochlear implants and other hearing aids, artificial limbs and joints and other similar devices.
H94	541710	Geriatrics Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the medical specialty which provides preventive, diagnostic and treatment services for elderly individuals who have diseases or conditions that are associated with the aging process.
H96	541710	Neurology, Neuroscience Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the medical specialty which provides comprehensive medical management including preventive, diagnostic and treatment services for individuals who have diseases or injuries that affect the central, peripheral or autonomic nervous systems including the brain, cranial nerves, spinal cord, spinal nerves and other related structures.
H98	541710	Pediatrics Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the biological, social and environmental factors that have an influence on a developing child and expertise in diagnosing and treating acute and chronic diseases that are common to children and youth.
H99	541710	Medical Research N.E.C.	Use this code for organizations that clearly provide services related to research regarding diseases, disorders or medical specialties where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
H9B	541710	Surgical Specialties Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the medical specialty which diagnoses conditions which require surgical intervention and provide preoperative, operative and postoperative care for surgical patients.
I01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Crime, Legal Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
I02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Crime, Legal Related major group area.
I03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Crime, Legal Related major group area.
I05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Crime, Legal Related major group area.
I11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Crime & Legal-Related major group area.
I12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Crime, Legal Related major group area.
I19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Crime, Legal Related major group area.
I20	541199	Crime Prevention	Organizations that provide information and services that help the public protect themselves from crime or which prevent its occurrence. Also included are organizations that provide a mechanism for reporting crimes. Use this code for crime prevention programs not specified below.
I21	541199	Delinquency Prevention	Organizations that offer a variety of activities for youth who have demonstrated or are at risk for behavior which is likely to be unlawful or to involve them in the juvenile justice system. Also included are community councils, coalitions and other groups whose primary purpose is to prevent delinquency.
I23	813319	Drunk Driving Related	Organizations that provide first and multiple offender drunk driving programs for adults and juveniles or which offer transportation services for drinking drivers. Also includes community action groups like MADD that are against drunk driving.
I30	541199	Correctional Facilities N.E.C.	Privately operated, community-based nonprofit correctional facilities for adults or juveniles who have been sentenced to imprisonment after conviction for an offense. These facilities serve the same function as government-operated programs, and most operate on a contract with the county or the state.
I31	623990	Half-Way House for Offenders, Ex-Offenders	Community-based residential facilities which allow adult and juvenile offenders with satisfactory behavior to transition back to the community during the last months of their sentences or which provide congregate living arrangements and supportive services for ex-offenders to help them successfully reenter the community and become self-sufficient. These facilities are known as work release centers, prerelease centers, rehabilitation centers and group homes for juvenile offenders or status offenders.
I40	541199	Rehabilitation Services for Offenders	Organizations that provide counseling, job seeking assistance and other nonresidential supportive services that help adult and/or juvenile offenders re-integrate into the community following their release from a correctional facility. Use this code for rehabilitation services not specified below.
I43	541199	Inmate Support	Organizations that provide emotional support, friendship, advice and guidance or other types of support for inmates while they are incarcerated and/or which facilitate contact between inmates and family members.
I44	541199	Prison Alternatives	Organizations that provide intensive treatment and rehabilitation services for adult or juvenile offenders. The focus of the service is on rehabilitation of the offender rather than preparation for release into the community.
I50	541199	Administration of Justice, Courts	Organizations that are concerned with court administration; court reform including the rights and privileges of prisoners, incarceration alternatives and other criminal justice issues; and alternatives to litigation.
I51	624190	Dispute Resolution, Mediation Services	Organizations that provide mediation services which help individuals who are having a dispute discuss the situation and reach an agreement without resorting to litigation.
I60	541199	Law Enforcement	Law enforcement associations, advisory councils or other nonprofit community groups that provide advice and direction for police departments; auxiliaries or other community-based organizations that collect and disburse money in aid of injured police officers or in support of local law enforcement activities; and other nonprofit groups that have an interest in law enforcement issues.
I70	813319	Protection Against Abuse	Organizations that attempt to reduce the incidence of child abuse, elder abuse and spouse abuse in family settings through educational interventions which may focus on children of various ages, parents, people who work with families and/or the community at large.
I71	813319	Spouse Abuse, Prevention	Organizations that deal specifically with the prevention of domestic violence through educational interventions which may focus on batterers, people at risk for domestic violence, people who work with battered women and/or the community at large.
I72	813319	Child Abuse, Prevention	Organizations that deal specifically with the prevention of child abuse including incest through educational interventions which may focus on children of various ages, parents, people who work with families and/or the community at large.
I73	813319	Sexual Abuse, Prevention	Organizations that deal specifically with the prevention of sexual assault (for adults and children).
I80	541199	Legal Services	Organizations that provide general legal aid regarding criminal and/or civil matters at little or no cost for individuals who are economically disadvantaged.
I83	541199	Public Interest Law	Organizations that primarily handle class action litigation and lawsuits related to issues of interest to the public in general rather than assisting individuals.
I99	541199	Crime, Legal Related N.E.C.	Use this code for organizations that clearly provide crime and legal related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
J01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Employment, Job Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
J02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Employment, Job Related major group area.
J03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Employment, Job Related major group area.
J05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Employment, Job Related major group area.
J11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Employment major group area.
J12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Employment, Job Related major group area.
J19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Employment, Job Related major group area.
J20	561310	Employment Procurement Assistance	Organizations that help people prepare for, find, secure and retain suitable employment. Use this code for organizations that provide a wide range of employment services or those that offer employment-related services not specified below. Includes: Employment placement agencies; Job development organizations including those for youth and people with disabilities; Retraining; and Senior Community Service Employment Programs
J21	624310	Vocational Counseling	Organizations that administer tests which measure the skills, abilities and interests of job seekers and help them make appropriate decisions regarding an occupational field or position.
J22	624310	Job Training	Organizations that train people in the specific skills they will need to obtain employment in a particular industry or which provide work experience for youth or others who have no employment history.
J30	624310	Vocational Rehabilitation	Organizations that provide job training and employment experiences for individuals with disabilities, people who have been disabled by use of drugs or alcohol or people with emotional difficulties, with the objective of helping them to become economically self-sufficient.
J32	624310	Goodwill Industries	Goodwill Industries sites.
J33	624310	Sheltered Employment	Organizations that provide paid employment opportunities in a controlled, protected environment for people with disabilities who are unable to obtain competitive employment. Also included are work activity centers which provide personal and social development opportunities for participants who have demonstrated inconsequential production capacity.
J40	813930	Labor Unions	Organizations that work to promote the rights of employees to fair remuneration and safe working conditions [Note: These are generally section 501(c)(5) organizations].
J99	561310	Employment N.E.C.	Use this code for organizations that clearly provide employment and job related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
K01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Food, Agriculture, and Nutrition major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
K02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Food, Agriculture, and Nutrition major group area.
K03	813920	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Food, Agriculture, and Nutrition major group area.
K05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Food, Agriculture, and Nutrition major group area.
K11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Food, Agriculture & Nutrition major group area.
K12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Food, Agriculture, and Nutrition major group area.
K19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Food, Agriculture and Nutrition major group area.
K20	115000	Agricultural Programs	Organizations that focus on the development and improvement of food resources or food procurement through information and technical assistance for agricultural establishments and individuals in rural or urban settings. Use this code for organizations that provide a wide range of agricultural services or those that offer services to support the agricultural sector not specified below.
K25	115110	Farmland Preservation	Organizations such as land trusts that work to ensure that farmland is preserved for farming purposes rather than freed for development or environmental quality purposes.
K26	115210	Animal Husbandry	Organizations that provide information, technical assistance and support for individuals or commercial establishments that are engaged in the keeping, grazing, feeding and/or sale of livestock. [Note: These organizations are typically found in section 501(c)(5).]
K28	813910	Farm Bureau, Grange	Organizations whose members are farmers or ranchers who have affiliated for the purpose of representing the interests of agricultural producers and rural communities. [Note: These organizations are typically found in section 501(c)(5).]
K2A	111219	Other Vegetable (except Potato) & Melon Farming	NA
K2B	115112	Soil Preparation, Planting, & Cultivating	NA
K2C	312130	Wineries	NA
K30	624210	Food Programs	Organizations that provide access to free or low-cost food products to children, seniors, or indigents by distributing groceries, providing meals, providing facilities for storing food or making available land on which people can grow their own produce. Use this code for organizations that provide a wide range of food services or those that offer food-related services not specified below.
K31	624210	Food Banks, Pantries	Organizations that gather, store and distribute food to indigents at no charge or at low cost.
K34	624210	Congregate Meals	Organizations (also known as nutrition sites or senior nutrition programs) that provide hot meals on a regular basis, usually for elderly individuals but also for disabled adults or other target populations.
K35	624210	Soup Kitchens	Organizations that provide meals in a central location for indigent people.
K36	624210	Meals on Wheels	Organizations that prepare and deliver regular hot meals to elderly individuals, people with disabilities or people with AIDS or other targeted conditions who are unable to shop and/or prepare food for themselves or to travel to a site where a meal is being served. Also known as home delivered meals.
K40	624190	Nutrition	Organizations that provide information concerning the basic principles of healthful eating, food handling, food preparation and shopping skills. Included is information about the basic food groups, vitamin and mineral requirements, and the relationship of nutrition to the preservation of good health and the prevention of illness.
K50	624190	Home Economics	Organizations that provide instruction that deals with the basic activities of homemaking including caring for and managing children, shopping for and preparing nutritious meals, maintaining a clean and safe living environment, and other in-home responsibilities.
K6A	445240	Meat Markets	NA
K6B	445292	Confectionary and Nut Stores	NA
K6C	722320	Caterers	NA
K6D	722330	Mobile Food Services	NA
K6E	722410	Drinking Places (Alcoholic Beverages)	NA
K6F	722515	Snack and Nonalcoholic Beverage Bars	NA
K90	722513	Limited-Service Restaurants	(Community Ntee) This U.S. industry comprises establishments primarily engaged in providing food services (except snack and nonalcoholic beverage bars) where patrons generally order or select items and pay before eating. Food and drink may be consumed on premises, taken out, or delivered to the customer’s location. Some establishments in this industry may provide these food services in combination with selling alcoholic beverages.
K91	445110	Supermarkets and Other Grocery (except Convenience) Stores	(Community Ntee) This industry comprises establishments generally known as supermarkets and grocery stores primarily engaged in retailing a general line of food, such as canned and frozen foods; fresh fruits and vegetables; and fresh and prepared meats, fish, and poultry. Included in this industry are delicatessen-type establishments primarily engaged in retailing a general line of food.
K92	445131	Convenience Stores	(Community Ntee) This industry comprises establishments known as convenience stores or food marts (except those with fuel pumps) primarily engaged in retailing a limited line of goods that generally includes milk, bread, soda, and snacks.
K93	445230	Fruit and Vegetable Markets	(Community Ntee) This industry comprises establishments primarily engaged in retailing fresh fruits and vegetables.
K94	445298	All Other Specialty Food Stores	(Community Ntee) This U.S. industry comprises establishments primarily engaged in retailing miscellaneous specialty foods (except meat, fish, seafood, fruit and vegetables, confections, nuts, popcorn, and baked goods) not for immediate consumption and not made on the premises.
K95	456191	Food (Health) Supplement Stores	(Community Ntee) This U.S. industry comprises establishments primarily engaged in retailing food supplement products, such as vitamins, nutrition supplements, and body enhancing supplements.
K96	455211	Warehouse Clubs and Supercenters	(Community Ntee) This industry comprises establishments known as warehouse clubs, superstores or supercenters primarily engaged in retailing a general line of groceries in combination with general lines of new merchandise, such as apparel, furniture, and appliances.
K97	722310	Food Service Contractors	(Community Ntee) This industry comprises establishments primarily engaged in providing food services at institutional, governmental, commercial, or industrial locations of others based on contractual arrangements with these type of organizations for a specified period of time. The establishments of this industry provide food services for the convenience of the contracting organization or the contracting organization’s customers. The contractual arrangement of these establishments with contracting organizations may vary from type of facility operated (e.g., cafeteria, restaurant, fast-food eating place), revenue sharing, cost structure, to providing personnel. Management staff is always provided by the food service contractors.
K98	722511	Full-Service Restaurants	(Community Ntee) This U.S. industry comprises establishments primarily engaged in providing food services to patrons who order and are served while seated (i.e., waiter/waitress service) and pay after eating. These establishments may provide this type of food service to patrons in combination with selling alcoholic beverages, providing carryout services, or presenting live nontheatrical entertainment.
K99	115000	Food, Agriculture, and Nutrition N.E.C.	Use this code for organizations that clearly provide food, agriculture or nutrition services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
L01	813319	Alliance/Advocacy Organizations	Organizations whose activities focus on influencing public policy within the Housing, Shelter major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
L02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Housing, Shelter major group area.
L03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Housing, Shelter major group area.
L05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Housing, Shelter major group area.
L11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Housing & Shelter major group area.
L12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Housing, Shelter major group area.
L19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Housing, Shelter major group area.
L20	624229	Housing Development, Construction, Management	Organizations that build, rehabilitate, manage and/or provide rental housing for low-income individuals and families, older adults and people with disabilities; or which make purchasable housing available to low or moderate income families by offering lower priced housing and/or affordable payment plans, by arranging for interest or mortgage subsidies or by involving eventual owners in the construction process (sweat equity). Use this code for organizations that provide housing services for a wide range of individuals or for those that offer housing options for low income tenants that are not specified below.
L21	624229	Low-Income & Subsidized Rental Housing	Organizations that develop, rehabilitate, manage and/or provide rental housing that is available to people who qualify on the basis of income, age or disability for publicly subsidized housing e.g., HUD housing or housing assistance under Section 8 of the Housing and Urban Development Act.
L22	623312	Senior Citizens’ Housing/Retirement Communities	Residential options exclusively for older adults who want to have a simpler, maintenance-free lifestyle and enjoy the company of peers with common interests, or who require a moderate amount of support in the activities of daily living to maintain independent living.
L24	624229	Independent Housing for People with Disabilities	Organizations that develop, manage and/or provide rental housing with the availability of supportive services for individuals with disabilities.
L25	624229	Housing Rehabilitation	Organizations that clear slums and renew or rehabilitate old housing and other structures including abandoned buildings in blighted and depressed residential neighborhoods in order to provide a safe, sanitary and pleasant place for people to live.
L30	624229	Housing Search Assistance	Organizations that assist people to find available purchasable or rental housing which meets their individual needs.
L40	721199	Temporary Housing	Organizations that provide a temporary place to stay for newcomers, travelers, people who are in crisis, or homeless individuals in the community.
L41	624221	Homeless Shelters	Organizations that provide a temporary place to stay for people who have no permanent housing.
L4A	721110	Hotels (except Casino Hotels) & Motels	NA
L4B	721191	Bed and Breakfast Inns	NA
L50	813990	Homeowners & Tenants Associations	Organizations that serve the interests of the community as a whole and provide services which meet the needs of people who own or rent apartments, condominiums, townhomes, mobile home parks or other housing complexes who are their members. Also included are complexes that are owned collectively by the people who live there.
L80	624229	Housing Support	Organizations that provide supportive services which help people obtain and remain in suitable housing. Use this code for organizations that provide multiple supportive services or for supportive services specified below.
L81	624229	Home Improvement and Repairs	Organizations that provide assistance for homeowners who need to upgrade their homes to make them attractive, safe, accessible and energy efficient.
L82	624229	Housing Expense Reduction Support	Organizations that provide home purchase or construction loans; finance new living accommodations; or pay current housing and/or utility bills for people who cannot afford to make the payments themselves and who qualify for this service on the basis of need or income.
L99	624220	Housing, Shelter N.E.C.	Use this code for organizations that clearly provide housing or shelter services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
M01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Public Safety, Disaster Preparedness, and Relief major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
M02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Public Safety, Disaster Preparedness, and Relief major group area.
M03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Public Safety, Disaster Preparedness, and Relief major group area.
M05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Public Safety, Disaster Preparedness, and Relief major group area.
M11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Public Safety, Disaster Preparedness & Relief major group area.
M12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Public Safety, Disaster Preparedness, and Relief major group area.
M19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Public Safety, Disaster Preparedness, and Relief major group area.
M20	624230	Disaster Preparedness and Relief Services	Organizations that work to prevent, predict or control the effects of disasters (e.g. floods, earthquakes, fires, tornadoes), to educate or otherwise prepare individuals to cope with the effects of such disasters or to provide broad-based relief services to victims of such disasters. Use this code for organizations that provide a wide range of disaster services or for those that offer disaster services not specified below.
M23	624230	Search and Rescue Squads	Volunteer and other organizations that provide emergency rescue operations and/or lifesaving activities for people who are stranded, lost, accident victims, or exposed to other life-threatening dangers. Included may be organizations that participate in air rescue, mountain rescue, sea rescue, ski rescue, traffic accident rescue and urban search and rescue operations.
M24	624230	Fire Prevention	Organizations that are responsible for the control and extinction of fires; and the inspection of buildings, hillside property and industrial plants to ensure compliance with fire codes.
M40	624230	Safety Education	Organizations that make the public aware of the measures that people can take to reduce the risk of accidents. Use this code for general safety programs or those that deal with a specific safety education issue not specified below.
M41	624230	First Aid	Organizations that provide instruction in the basic lifesaving techniques that are used in the administration of emergency assistance to individuals who have been injured prior to the arrival of trained medical personnel. Includes CPR instruction and instruction in techniques for relieving an individual who is choking.
M42	624230	Automotive Safety	Organizations that make the public aware of the measures people can take to ensure their own safety and that of others while driving or riding as passengers in a motor vehicle, riding a bicycle, roller skating, skateboarding or walking as pedestrians in traffic.
M60	624230	Public Safety Benevolent Associations	Organizations whose primary purpose is to support the needs of public safety agencies and their personnel.
M99	624230	Public Safety, Disaster Preparedness & Relief N.E.C.	Use this code for organizations that clearly provide public safety or disaster services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
N01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Recreation, Sports, Leisure, Athletics major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
N02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Recreation, Sports, Leisure, Athletics major group area.
N03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Recreation, Sports, Leisure, Athletics major group area.
N05	541720	Research Institutes and/or Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Recreation, Sports, Leisure, Athletics major group area.
N11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Recreation & Sports major group area.
N12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Recreation, Sports, Leisure, Athletics major group area.
N19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Recreation, Sports, Leisure, Athletics major group area.
N20	721214	Camps	Organizations that operate facilities for cooperative group living experiences in the out-of-doors; and which provide opportunities to learn campcraft, nature lore and conservation, and participate in a wide range of indoor and outdoor recreational, athletic and group social activities including cookouts.
N2A	721211	RV (Recreation Vehicle) Parks and Campgrounds	NA
N2B	721214	Recreational and Vacation Camps (Except Campgrounds)	NA
N30	713940	Physical Fitness and Community Recreational Facilities	Organizations that provide acreage and facilities for a broad range of recreational and fitness activities, sports and games. Use this code for recreational facilities available to the general public and for recreational programs not specified below.
N31	713940	Community Recreational Centers	Organizations that operate centers which offer, at a single location, a variety of recreational facilities such as athletic fields and courts, a gymnasium, a swimming pool and public lockers. Recreational centers usually offer an organized program of activities for community residents and provide all necessary equipment.
N32	712190	Parks and Playgrounds	Organizations that develop, maintain and make available to the general public recreational areas which are equipped with athletic fields and courts, campgrounds, picnic areas and a variety of recreational trails such as bridle trails, hiking trails, off-the-road vehicle trails and snowmobile trails.
N40	611620	Sports Associations &Training Facilities	Organizations such as intercollegiate athletic associations that promote athletic competition among member schools. Also includes separately organized private educational institutions that provide instruction in a particular sport or recreational activity.
N50	713990	Recreational l Clubs	Organizations that make available to members and their guests and facilities for recreational activities, sports and games. Also included are social clubs that provide opportunities for people to meet and socialize with their peers at dances, parties, picnics, barbecues and other companionable events; and special interest clubs which enable people to share hobbies or other interests with individuals with those same interests. [Many of these are 501(c)(7) organizations.]
N52	713990	Fairs	Organizations that sponsor, organize and promote fairs and festivals. Includes collectible/antique fairs, county and state fairs, street fairs, festivals, parades, and other similar activities during religious and patriotic holidays and other special occasions.
N60	713990	Amateur Sports	Organizations that provide opportunities for people of all ages to learn, become competitive in and enjoy the organized recreational activity, sport or game of their choice. These programs may be offered by local clubs devoted to a particular activity or sport; may provide individual or team coaching assistance or instruction, access to equipment and facilities, and uniforms, if necessary; and may sponsor or make arrangements for athletes to participate in amateur competitions, usually at the local or regional level, and provide officials for games. These events are generally for the enjoyment of the athletes and are not at a high enough competitive level to be considered spectator sports.
N61	713990	Fishing, Hunting	Organizations that provide opportunities for people to learn and become competitive in archery; fly or bait fishing; game bird, game fowl, or game animal hunting; fox hunting; and/or the use of firearms on the target range.
N62	713990	Basketball	Organizations that provide opportunities for people to learn and become competitive in basketball. basketball equipment, uniforms, and officials for competitions are generally included.
N63	713990	Baseball, Softball	Organizations such as Little Leagues that provide opportunities for people to learn and become competitive in baseball or softball. Coaching, access to a baseball field, baseball equipment, uniforms, and managers and umpires for games are generally included.
N64	713990	Soccer	Organizations that provide opportunities for people to learn and become competitive in soccer. Coaching, access to a soccer field, soccer equipment, uniforms, and officials for competitions are generally included.
N65	713990	Football	Organizations that provide opportunities for people to learn and become competitive in football. Coaching, access to a football field, football equipment, uniforms, and referees for competitions are generally included.
N66	713990	Racquet Sports	Organizations that provide opportunities for people to learn and become competitive in tennis, badminton, racquet ball, squash, table tennis and other racquet sports. Coaching, access to courts, equipment and officials for competitions are generally included.
N67	713990	Swimming & Other Water Recreation	Organizations that provide opportunities for people to learn and become competitive in swimming, diving, snorkeling, surfing, water skiing, water polo, boating, white water rafting and other water sports. Coaching, access to a swimming pool or other facilities, sports equipment, and officials for competitions are generally included.
N68	713990	Winter Sports	Organizations that provide opportunities for people to learn and become competitive in ice hockey, ice skating, alpine and cross-country skiing, sledding/tobogganing and other winter sports. Coaching; access to skating rinks, ski slopes or other facilities; sports equipment; and officials for competitions are generally included.
N69	713990	Equestrian	Organizations that provide opportunities for people to learn and become competitive in sports involving horseback riding and jumping. Coaching, access to riding and jumping facilities and officials for competitions are generally included.
N6A	713990	Golf	Organizations including public golf courses that provide opportunities for people to learn and become competitive in the game of golf. Coaching, access to a golf course, golf equipment, and officials for competitions are generally included.
N70	711211	Amateur Sports Competitions	Organizations that sponsor sports competitions for amateurs at the national, state, or international level or competitions at multiple levels including the international level.
N71	711211	Olympics	Organizations that prepare amateur athletes to participate in the Olympics, an international program of sports training and athletic competition which features a variety of sports and games, or in other similar competitions. Included are the national governing bodies for sports that are part of the Olympic and Pan-American Games whose charge is to select, train and manage athletes who represent the U.S. internationally.
N72	711211	Special Olympics	Organizations that prepare people to participate in the Special Olympics, an international program of sports training and athletic competition for children and adults with disabilities which features a variety of sports and games, or in other similar competitions.
N80	711211	Professional Athletic Leagues	Membership organizations that are engaged in promoting the interests of individuals who are active or who have retired from professional sports.
N99	713990	Recreation& Sports N.E.C.	Use this code for organizations that clearly provide recreation, sports, leisure or athletics services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
O01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Youth Development major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
O02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Youth Development major group area.
O03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Youth Development major group area.
O05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Youth Development major group area.
O11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Youth Development major group area.
O12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Youth Development major group area.
O19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Youth Development major group area.
O20	624110	Youth Centers, Clubs	Organizations that provide supervised recreational and social activities for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through youth-oriented clubs or centers with the objective of building character and developing leadership and social skills among participants. Use this code for teen centers and clubs other than Boys Clubs, Girls Clubs or Boys and Girls Clubs, e.g., Police Athletic Leagues.
O21	624110	Boys Clubs	Organizations specifically designated as Boys Clubs that provide a wide range of supervised activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, with the objective of building character and developing leadership and social skills among participants.
O22	624110	Girls Clubs	Organizations specifically designated as Girls Clubs that provide a wide range of supervised activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, with the objective of building character and developing leadership and social skills among participants.
O23	624110	Boys and Girls Clubs	Organizations specifically designated as Boys and Girls Clubs that provide a wide range of supervised activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, with the objective of building character and developing leadership and social skills among participants.
O30	624110	Adult, Child Matching Programs	Programs, also known as adult/child mentoring programs, that provide male or female adult companionship, guidance and/or role models for young men or women. Use this code for all adult, child matching programs other than Big Brothers or Big Sisters.
O31	624110	Big Brothers, Big Sisters	Organizations specifically designated as Big Brothers or Big Sisters that provide male or female adult companionship, guidance and/or role models for young men or women.
O40	813410	Scouting	Programs that provide opportunities for children and youth to develop individual and group initiative and responsibility, self-reliance, courage, personal fitness, discipline and other desirable qualities of character through participation in a wide range of organized recreational, educational and civic activities under the leadership of qualified adult volunteers. Use this code for troop type organizations not specifically designated as Boy Scouts of America, Girl Scouts of the U.S.A or Camp Fire.
O41	813410	Boy Scouts of America	Organizations specifically designated as Boy Scouts of America troops and councils.
O42	813410	Girl Scouts of the U.S.A.	Organizations specifically designated as Girl Scouts of the U.S.A. troops and councils.
O43	813410	Camp Fire	Organizations specifically designated as Camp Fire programs.
O50	813410	Youth Development Programs	Programs that provide opportunities for children and youth to participate in recreational, cultural, social and civic activities through membership in clubs and other youth groups with a special focus whose purpose is to help youngsters develop their potential and grow into healthy, educated, responsible and productive adults. Use this code for youth development programs not specified below.
O51	813410	Youth Community Service Clubs	Organizations like Key Club that provide opportunities for children and youth to make a contribution to their local community through volunteer service projects. The purpose of the organization is to develop leadership skills and good citizenship practices in youngsters who are interested in service to others.
O52	813410	Youth Development - Agricultural	Organizations like 4-H Club, and Future Homemakers that emphasize the total development of young people through work on animal, engineering, family/consumer health, resource, plant or social science projects in consultation with their parents and supervising adult volunteers. Members also participate in camping activities, leadership conferences, awards programs and community service activities.
O53	813410	Youth Development - Business	Organizations like Junior Achievement that utilize volunteers from the teaching profession, business and industry to provide firsthand information about the business world for children and youth. Some clubs may also initiate small business ventures under the guidance of adult volunteers.
O54	813410	Youth Development – Citizenship	Organizations like Youth Republic and Girls Nation that provide opportunities for young people to gain a clear understanding of the process of government and to develop an appreciation for their approaching citizenship responsibilities.
O55	813410	Youth Development – Religious Leadership	Organizations like Youth for Christ, Campus Crusade for Christ and Liberal Religious Youth that provide a variety of recreational and social activities for young people with the objective of strengthening their religious values and meeting their spiritual needs as well as supporting their growth and development as individuals.
O99	624110	Youth Development N.E.C.	Use this code for organizations that clearly provide youth development services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
P01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Human Services - Multipurpose and Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
P02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Human Services - Multipurpose and Other major group area.
P03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Human Services - Multipurpose and Other major group area.
P05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Human Services - Multipurpose and Other major group area.
P11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Human Services major group area.
P12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Human Services - Multipurpose and Other major group area.
P19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Human Services - Multipurpose and Other major group area.
P20	624000	Human Service Organizations	Organizations that provide a broad range of social services for individuals or families. Use this code for multiservice organizations such as Lutheran Social Services, Catholic Social Services and other community service organizations not specified below that provide a variety of services from throughout the P section or services from the P section in combination with services described in other sections (e.g., an organization that provides family counseling, substance abuse services, employment assistance and services for at - risk youth).
P21	624000	American Red Cross	Separately incorporated, local chapters of the American Red Cross.
P22	624000	Urban League	Separately incorporated, local Urban League sites.
P24	624000	Salvation Army	Separately incorporated, local Salvation Army sites.
P26	624000	Volunteers of America	Separately incorporated, local Volunteers of America sites.
P27	624100	Young Men’s or Women’s Associations	Separately incorporated, local YMCA, YWCA, YMHA, YWHA sites.
P28	624190	Neighborhood Centers	Neighborhood-based multipurpose centers that offer, at a single location, a wide variety of services and activities that are structured to meet the needs of the entire community through different programs for different age and interest groups.
P29	624190	Thrift Shops	Organizations that offer new or second-hand furniture, appliances, clothing, toys and other material goods at lower than retail prices, and which often use the proceeds from sales to support other services to the community. Thrift shops accept direct donations from the public of new and reusable goods.
P30	624110	Children’s, Youth Services	Organizations that provide a wide variety of informational, social and supportive services for children and youth including runaways and other troubled youth. Use this code for organizations that provide services for children and/or youth that are not specified below.
P31	624110	Adoption	Organizations that arrange permanent homes under new legal parentage for individuals whose birth parents are unable or unwilling to provide for their care.
P32	624110	Foster Care	Organizations that provide an alternative family living arrangement in agency-supervised family homes for dependent children who have been removed from their homes because of abuse, neglect or abandonment; or for children or adults with disabilities who are unable to live with their birth families or in an independent setting.
P33	624410	Child Day Care	Organizations that provide substitute parental care for children during some portion of a twenty-four hour day.
P40	624100	Family Services	Organizations that provide a wide variety of social services that are designed to support healthy family development, improve the familys ability to resolve problems and prevent the need for unnecessary placement of children in settings outside the home. Use this code for organizations that provide comprehensive family support services or which offer services other than those specified below.
P42	624100	Single Parent Agencies	Organizations like Parents Without Partners that provide supportive services for single parents.
P43	624221	Family Violence Shelters	Organizations that provide temporary shelter for women who have experienced domestic violence and for their children.
P44	624190	In-Home Assistance	Organizations that provide assistance in performing routine household, yard and personal care activities for frail elderly, disabled or indigent individuals or families whose normal routines have been disrupted by an emergency.
P45	624190	Family Services for Adolescent Parents	Organizations that provide pregnancy counseling, maternity home care and other supportive services for pregnant adolescents or adolescents who are parents.
P46	624190	Family Counseling	Organizations that offer therapeutic sessions which focus on the system of relationships and communication patterns among family members and which attempt to modify those relationships and patterns to achieve greater harmony. The therapist focuses on the family as a unit rather than concentrating on one of the members who is singled out as the one in need of treatment.
P47	621410	Pregnancy Centers	Organizations that provide free and confidential services to women and families facing unplanned pregnancies. Services can include pregnancy testing and physician exams with ultrasound, counseling on pregnancy-related issues, information on STDs, healthcare & community referrals, and help with material goods such as maternity and baby items.
P50	624190	Personal Social Services	Organizations that provide a variety of personal social services or which offer personal social services not specified below.
P51	624190	Financial Counseling	Organizations that provide advice and guidance for people who need assistance in obtaining credit, obtaining or correcting information in their credit records, reducing their debt burden or managing their financial resources more effectively.
P52	624190	Transportation Assistance	Organizations that provide or coordinate free or low-cost transportation services for older adults, people with disabilities, people with medical conditions, people who are indigent, students and other eligible individuals.
P58	624190	Gift Distribution	Organizations - like Toys for Tots - that provide, coordinate or raise money and donations for holiday assistance and gift distribution programs, usually but not exclusively organized around holidays.
P60	624230	Emergency Assistance	Organizations that provide food, clothing, household goods, cash and other forms of short-term emergency assistance for indigent individuals and families who have insufficient resources to meet their basic needs.
P61	624190	Travelers’ Aid	Organizations that provide supportive services including information and emergency assistance for tourists, travelers or other visitors who are stranded or have encountered other problems.
P62	624190	Victims’ Services	Organizations that provide supportive services for crime victims which may include crisis counseling, medical services, escort services, transportation, child care, financial assistance, protective services, information about the mechanics of court proceedings, assistance with forms to file for reimbursement of crime-related expenses or losses, and/or advice and guidance concerning court appearances.
P70	623990	Residential Care & Adult Day Programs	Organizations that provide alternative living arrangements for people who require care, supervision and support on a 24-hour basis or during part of the day. Use this code for organizations that provide residential, custodial care, but the specific nature of the facility is unclear, or which have multiple facilities which fall into more than one category below.
P71	623310	Adult Day Care	Organizations that provide personal care for dependent adults or adults with disabilities in a supervised group setting during some portion of a twenty-four hour day. Services may include social and recreational activities, training that is essential for sustaining the activities of daily living and meals, as appropriate.
P73	623990	Group Homes	Facilities, usually located in residential neighborhoods, that provide 24-hour non-medical care for individuals with disabilities who need supervision and/or assistance with activities of daily living.
P74	623110	Hospices	Organizations that provide palliative and supportive services including medical care, pain and symptom management, home nurse visitation, case management, counseling, and bereavement services for terminally ill people who are in the final stages of their illnesses and for members of their families.
P75	623311	Supportive Housing for Older Adults	Residential facilities for older adults who are unable to function in an independent living environment because they need assistance with toileting, bathing, dressing, medication, meals and housekeeping and other activities of daily living, but do not require nursing care on a regular basis.
P76	624110	Homes for Children & Adolescents	Organizations that provide alternative living arrangements for children and young adults who require care, supervision and support on a 24-hour basis or during part of the day. Use also for children and youth who have been neglected or abandoned and would benefit from a professionally supervised, structured group environment.
P7A	623210	Residential Intellectual & Developmental Disability Facilities (Group Homes, Intermediate Care Facilities & Hospitals)	NA
P80	624120	Centers to Support the Independence of Specific Populations	Organizations that provide multipurpose centers or services that meet the needs and interests of a particular target population. Use this code for centers or services for special populations not specified below or for facilities that serve multiple special populations.
P81	624120	Senior Centers	Organizations that provide or coordinate a wide variety of programs and services that meet the needs and interests of the senior population. Also included are organizations that administer funding for senior services under Title III of the Older Americans Act.
P82	624120	Developmentally Disabled Centers	Organizations that provide or coordinate a wide variety of programs and services for people with developmental disabilities.
P83	624190	Womens’ Centers	Organizations that provide or coordinate a wide variety of programs and services that are needed by and of interest to this population.
P84	624120	Ethnic, Immigrant Centers	Organizations that provide or coordinate a wide variety of programs and services that are structured to meet the social, educational, economic, recreational and other needs of specific ethnic and/or immigrant groups in ways that are culturally appropriate.
P85	624120	Homeless Centers	Organizations that provide supportive services for individuals and families who are homeless or which work with people who are at risk for homelessness in an effort to prevent them from losing their permanent residence.
P86	624120	Blind/Visually Impaired Centers	Organizations that provide or coordinate a wide variety of programs and services for people who are blind or have visual impairments.
P87	624120	Deaf/Hearing Impaired Centers	Organizations that provide or coordinate a wide variety of programs and services for people who are deaf or have hearing impairments.
P88	813300	LGBT Centers	Organizations that provide or coordinate a wide variety of programs and services that meet the needs and interests of people who are lesbian, gay, bisexual, or transgenedered.
P99	624000	Human Services N.E.C.	Use this code for organizations that clearly provide human services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
Q01	813319	Alliance/Advocacy Organizations	Organizations whose primary purpose is influencing public policy within the International, Foreign Affairs, and National Security major group area. Includes groups employing a activities designed to influence government and international institutional policy, such as, public education and influencing public opinion, public mobilizations, and lobbying.
Q02	541618	Management & Technical Assistance	Organizations whose primary purpose is consultation, training, and other forms of management and administrative support services to nonprofit groups within the International, Foreign Affairs, and National Security major group area.
Q03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the International, Foreign Affairs, and National Security major group area.
Q05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the International, Foreign Affairs, and National Security major group area.
Q11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the International, Foreign Affairs & National Security major group area.
Q12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the International, Foreign Affairs, and National Security major group area.
Q19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the International, Foreign Affairs and National Security major group area.
Q20	611710	Promotion of International Understanding	Organizations whose primary purpose is to promote international understanding through activities, such as events, forums, trainings, and exchanges, which enable people to develop an appreciation for other societies, their traditions and culture. Use this code for organizations that provide a wide variety of organizations relating to the promotion of international understanding or which offer specific programs not specified below.
Q21	611710	International Cultural Exchange	Organizations whose primary purpose is to provide international cultural educational experiences abroad and/or sponsor international cultural events (e.g., touring performing arts troupes) that are designed to increase understanding of other societies through the arts and humanities.” Also use this code for financial support for museums and other cultural institutions outside of the United States.
Q22	611710	International Academic Exchange	Organizations that provide opportunities for high school students from foreign countries to live with an approved family in the United States and attend an American high school for one semester or one year in exchange for American students living and attending school in their country during the same period of time.
Q23	611710	International Exchange, N.E.C.	Organizations whose primary purpose is to provide international living experiences for individuals and families by arranging job exchanges, residence exchanges and other similar opportunities.
Q30	813311	International Development	Organizations whose primary purpose is to provide technical assistance training and material resources to support the capacity-building efforts of nations outside the U. S. with a focus on agricultural and rural development, health, education, social welfare, small business development and industrial growth. Use this code for organizations that provide a wide range of international development and/or relief services or those not specified below.
Q31	813311	International Agricultural Development	Organizations that provide information, technical assistance and support to developing countries regarding the planting, nurturing, protection and utilization of agricultural products with the objective of increasing the productivity of their cultivated land and improving their food supply.
Q32	813311	International Economic Development	Organizations that provide technical assistance and training, loans and loan guarantees and other forms of support to stimulate the economy, expand employment opportunities, encourage the establishment and growth of commerce and industry and otherwise enhance the economic development of countries outside the United States.
Q33	813311	International Relief	Organizations that work to relieve poverty in developing countries by providing funds, technical assistance and supplies which improve the health, education, welfare, social well-being and self-reliance of individuals and families. Also included are organizations that provide relief services in response to a major disaster or large-scale emergency that occurs abroad.
Q34	611710	International Educational Development	Organizations whose primary purpose is to educate individuals, provide financial support for educational institutions and other forms of material support for students and institutions in countries outside the United States.
Q35	813319	International Democracy & Civil Society Development	Organizations whose primary purpose is to carry out programs that support the development of democracy and civil society in countries outside of the United States. Includes organizations that provide assistance in election planning and administration, election law development, political party development, constitutional development, and voter and civic education, which may include training of government and civic leaders. Also includes organizations that promote a supportive legal and regulatory environment for civil society and otherwise strengthen civil society actors and organizations as a group.
Q36	541710	International Science & Technology Development	Organizations whose primary purpose is to provide technical assistance, training, and other forms of support to encourage the development of appropriate technologies, science and technology transfer, and technological capability building of countries outside the United States.
Q38	813312	International Environment, Population & Sustainability	Organizations whose primary purpose is to protect the environment and create a sustainable world by addressing issues such as cross national concerns and advocacy and research on environmental and population policy.
Q39	923120	International Health Development	Organizations whose primary purpose is to provide health assistance and training, loans and loan guarantees, financial and other material support for hospitals, medical services for countries outside the United States.
Q40	813319	International Peace and Security	Organizations that promote harmony and understanding among nations either globally or in a particular region of the world and/or engage in activities that promote peaceful ways of managing and settling international conflicts. Use this code for organizations that promote international peace in a general way or which have specific programs devoted to international peace and security other than those specified below.
Q41	813319	Arms Control, Peace	Organizations that promote control of nuclear, biological, chemical and conventional weapons development and proliferation.
Q42	813319	United Nations Association	Organizations whose activities relate specifically to the United Nations.
Q43	813319	National Security	Organizations that conduct studies on major national security topics including the U.S. armed forces, weapons decisions, deployment policies and the security aspects of U.S. foreign relations; monitor legislation on national security issues; advocate for specific defense policies and expenditures; and engage in other activities related to the security of the United States.
Q50	928100	International Affairs, Foreign Policy, & Globalization	Organizations that conduct studies on foreign policy, national security, regional affairs and international energy, economic, and trade policies; monitor foreign policy legislation; hold conferences seminars and debates to expand interest in international issues and promote understanding of US foreign policy and international affairs; address problems of globalization; publish journals, newsletters, and other materials addressing foreign policy issues; and engage in other activities relating to foreign policy.
Q51	926110	International Economic & Trade Policy	Organizations whose primary purpose is promote world trade and strengthen international trade and investment position of the US, states and localities. Services may include analyses of the competitiveness of specific industries, development of trade policies, negotiating market access for US companies and promoting exports through trade missions, shows, and fairs in major overseas markets.
Q70	813311	International Human Rights	Organizations that work to protect individuals around the world from denial of civil rights and liberties or other arbitrary governmental interference, harassment, or abuse due to their political or religious beliefs.
Q71	813311	International Migration, Refugee Issues	Organizations that monitor and inform the public about the world refugee situation; review refugee-related legislation; and advocate for specific policies relating to the plight of refugees in other countries. Also included are organizations that raise money to enable refugees to leave their own countries and migrate to foreign countries of their choice; or provide aid to refugees who have left their country of origin and are residing in another country outside the United States.
Q99	813311	International, Foreign Affairs, and National Security N.E.C.	Use this code for organizations that clearly provide services related to international affairs where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
R01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Civil Rights, Social Action, Advocacy major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
R02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Civil Rights, Social Action, Advocacy major group area.
R03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Civil Rights, Social Action, Advocacy major group area.
R05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Civil Rights, Social Action, Advocacy major group area.
R11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Civil Rights, Social Action & Advocacy major group area.
R12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Civil Rights, Social Action, Advocacy major group area.
R19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations in the Civil Rights, Social Action, Advocacy major group area.
R20	813311	Civil Rights	Organizations that work for the passage and enforcement of laws or other social measures that will more effectively protect the rights of specific groups. Use this code for organizations that broadly address civil rights and advocacy issues or which focus on populations not specified below.
R21	813311	Immigrant’s Rights	Organizations that support the passage and enforcement of laws and other social measures which protect the rights and interests of individuals who have newly arrived in the country or which govern the process by which individuals and families are granted permission to immigrate.
R22	813311	Minority Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of one or more specific ethnic groups or individuals who have a common national origin. Use this code for organizations like the NAACP and La Raza.
R23	813311	Disabled Persons’ Rights	Organizations that support the passage and enforcement of laws or other social measures that protect the rights of people who have disabilities and maximize their ability to enjoy the same opportunities, resources and privileges as the mainstream population.
R24	813311	Women’s Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of women.
R25	813311	Seniors’ Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights of older adults.
R26	813311	Lesbian, Gay Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of individuals who are gay, lesbian, bisexual, or transgender.
R27	813311	Patient’s Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of patients.
R28	813311	Children’s Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of children and youth.
R29	813311	Employee & Workers Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights of groups of workers and employees.
R30	813311	Intergroup, Race Relations	Organizations that work for increased harmony and understanding among diverse groups in the community and to reduce or eliminate tensions and violence based on age, gender, race, color, sexual preference, creed, national origin, income level or stereotypical identification.
R40	813311	Voter Education, Registration	Organizations that encourage citizens to participate in the political process, in a nonpartisan manner, by providing opportunities for political involvement, access to public officials, information that is necessary to make informed decisions at the ballot box or assistance in registering to vote.
R60	813311	Civil Liberties	Organizations that protect the rights of people guaranteed by the Constitution and promote the passage of laws or other social measures that extend individual rights or more effectively protect them. Use this code for organizations that advocate for a wide variety of civil liberties or for specific rights that are not specified below.
R61	813311	Reproductive Rights	Organizations that support the passage and enforcement of laws and other social measures which preserve a womans right to terminate her pregnancy.
R62	813311	Right to Life	Organizations that support the passage of legislation which assigns legal rights to the unborn and seeks to criminalize the termination of unwanted pregnancies.
R63	813311	Censorship, Freedom of Speech and Press	Organizations that support the right of the press to freedom of expression without censorship or other restrictions by government and/or which support the right of the media to maintain confidential sources.
R65	813311	Freedom of Religion Issues	Organizations that support the passage of legislation and other social measures that protect or extend the rights of individuals to conduct their lives according to the precepts of their faith.
R67	813311	Right to Die, Euthanasia	Organizations that support the right of people who may be terminally ill to end their own lives in a planned manner either by active means or by the removal of life-support systems.
R99	813311	Civil Rights, Social Action, Advocacy N.E.C.	Use this code for organizations that clearly provide civil rights, social action or advocacy services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
S01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Community Improvement, Capacity Building major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
S02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Community Improvement, Capacity Building major group area.
S03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Community Improvement, Capacity Building major group area.
S05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Community Improvement, Capacity Building major group area.
S11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Community Improvement & Capacity Building major group area.
S12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Community Improvement, Capacity Building major group area.
S19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Community Improvement, Capacity Building major group area.
S20	813410	Community, Neighborhood Development	Organizations that focus broadly on strengthening, unifying and building the economic, cultural, educational and social services of an urban community or neighborhood. Use this code for community and neighborhood improvement organizations other than those specified below.
S21	813410	Community Coalitions	Organizations that are designed to increase citizen participation in local policy issues and thereby improve the overall quality of life in a particular state or community.
S22	813410	Neighborhood, Block Associations	Organizations whose members are residents of a particular community or neighborhood who have joined together to remedy deficiencies in existing neighborhood conditions or to enhance conditions that are currently satisfactory.
S30	813410	Economic Development	Organizations whose primary purpose is to stimulate the economy, expand employment opportunities, encourage the establishment and growth of commerce and industry and otherwise enhance the economic development of the community.
S31	813410	Urban, Community Economic Development	Organizations that provide technical assistance, loans, loan guarantees or other forms of management support to help impoverished urban communities create local jobs, sustain local services and build healthier local economies.
S32	813410	Rural Economic Development	Organizations that provide technical assistance, venture capital, loans, loan guarantees or other forms of management support to encourage the establishment and growth of business and industry in rural areas.
S40	813910	Business and Industry	Organizations that provide technical assistance, loans, loan guarantees and other forms of assistance to support the development and growth of a wide variety of business establishments in the community.
S41	813910	Chambers of Commerce & Business Leagues	Organizations like chambers of commerce, business leagues and commercial trade associations whose members are businessmen and women and merchants who have affiliated for the purpose of promoting the general commercial interests of the community or the interests of their own trade. [Many of these are found in section 501(c)(6) business leagues; and 501(c)(6) chambers of commerce.]
S43	541618	Small Business Development	Organizations that provide technical assistance, venture capital, loans, loan guarantees or other forms of support for individuals or groups who want to establish or expand the operation of a small business enterprise or venture.
S46	813910	Boards of Trade	501(c)(6) organizations that are involved in regulating, promoting or conducting commodities and commercial investment exchanges.
S47	531390	Real Estate Associations	Organizations whose members are in the real estate business who have affiliated for the purpose of promoting the interests of their trade.
S50	541618	Nonprofit Management	Organizations that provide technical assistance for nonprofit organizations who need management support in areas like board development; facility administration; fiscal administration; grant writing; personnel administration; program planning, development or evaluation; service delivery; volunteer utilization; or public relations. Use this code for Nonprofit Management Support Centers.
S80	813410	Community Service Clubs	Organizations whose members are business and professional men and/or women or other individuals who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects. Many service clubs are chapters of national or international organizations.
S81	813410	Women’s Service Clubs	Organizations whose members are women who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects.
S82	813410	Men’s Service Clubs	Organizations whose members are men who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects.
S99	813410	Community Improvement, Capacity Building N.E.C.	Use this code for organizations that clearly provide community improvement, capacity building services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
T01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
T02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Philanthropy, Voluntarism & Grantmaking Foundations major group area.
T12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T20	813211	Private Grantmaking Foundations	Nongovernmental, nonprofit organizations with funds (usually from a single source, such as an individual, family or corporation) and programs managed by its own trustees or directors, established to maintain or aid social, educational, religious or other charitable activities serving the common welfare, primarily through grantmaking. T20 should be used only if one of the more specific codes in the T20 series cannot be determined.
T21	813211	Corporate Foundations	Private foundations whose grant funds are derived primarily from the contributions of a profit-making business organization.
T22	813211	Private Independent Foundations	Private foundations that make grants based on charitable endowments. Because of their endowments, they are focused primarily on grantmaking and generally do not actively raise funds or seek public financial support. These are the most common type of private foundation. They are generally endowed, usually from a single individual or family. Private foundations are considered family foundations if relatives or the original donor are still active on the board of trustees or in the operation of the foundation.
T23	813211	Private Operating Foundations	Private foundations that use a bulk of their resources to provide charitable services or run charitable programs of their own. They make few, if any, grants to outside organizations and, like private independent foundations, they generally do not raise funds from the public.
T30	813211	Public Foundations	Organizations, sometimes referred to as public charities, that derive their funding or support primarily from the general public in carrying out their social, educational, religious or other charitable activities serving the common welfare. Although public foundations may provide direct charitable services to the public as other nonprofits do, their primary focus is on grantmaking.
T31	813211	Community Foundations	Organizations that make grants for charitable purposes in a specific community or region. The funds available to a community foundation are usually derived from many donors and held in an endowment that is independently administered; income earned by the endowment is then used to make grants. (rev. 11/04)
T40	813219	Voluntarism Promotion	Organizations that encourage people to volunteer. (rev. 1/05)
T50	813219	Philanthropy, Charity, Voluntarism Promotion	Organizations concerned with civil society, philanthropy, and the nonprofit sector who seek to promote the practice of charitable giving and voluntarism through a variety of strategies including advocacy, disclosure, information exchange, and research. (rev. 1/05)
T70	813219	Federated Giving Programs	Organizations that administer centralized fundraising efforts and then in turn distribute the contributed funds to several nonprofit agencies. United Way and community chests or funds, the United Jewish Appeal and other religious appeals are examples of federated giving programs. (rev. 1/05)
T90	813211	Named Trusts N.E.C.	Use this code for named trusts not classified elsewhere. (rev. 11/04)
T99	813219	Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.	Use this code for organizations that clearly provide philanthropy, voluntarism and grantmaking services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
U01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Science and Technology Research Institutes, Services major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
U02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Science and Technology Research Institutes, Services major group area.
U03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Science and Technology Research Institutes, Services major group area.
U05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Science and Technology Research Institutes, Services major group area.
U11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Science & Technology major group area.
U12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Science and Technology Research Institutes, Services major group area.
U19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Science and Technology Research Institutes, Services major group area.
U20	541710	General Science	Organizations that focus broadly on scientific research and inquiry or which engage in interdisciplinary science activities.
U21	541710	Marine Science and Oceanography	Organizations that support or conduct research in the area of science that studies the oceans and associated phenomena including the land/ water and water/atmospheric boundaries.
U30	541710	Physical & Earth Sciences,	Organizations that conduct research in the physical and earth sciences, i.e., the area of science that studies inanimate objects, processes of matter and energy and associated phenomena. Use this code for organizations that conduct research that broadly covers the physical and earth sciences or for those that address areas of scientific study not specified below.
U31	541710	Astronomy	Organizations that conduct research in astronomy, the physical science that addresses matter and energy in the universe using observational techniques such as spectroscopy, photometry, interferometry, radio astronomy and optical astronomy.
U33	541710	Chemistry, Chemical Engineering	Organizations that conduct research in chemistry, the science which addresses the composition and behavior of matter including its micro- and macro-structure, the processes of chemical change and the theoretical description and laboratory simulation of these phenomena.
U34	541710	Mathematics	Organizations that conduct research in mathematics, the science which addresses quantities, magnitudes, forms and their relationships using symbolic logic and language.
U36	541710	Geology	Organizations that conduct research in the area of science that studies the earth; the forces acting upon it; and the behavior of the solids, liquids and gases comprising it.
U40	541710	Engineering and Technology	Organizations that conduct research in the area of science which applies mathematical and scientific principles to the solution of practical problems for the benefit of society.
U41	541710	Computer Science	Organizations that conduct research in the area of science that addresses the study of data and information storage and processing systems including hardware, software, basic design principles, user requirements analysis and related economic and policy issues.
U42	541710	Engineering	Organizations that conduct research in the field of engineering in which mathematical and scientific principles are applied to solve a wide variety of practical problems in industry, social organization, public works and commerce.
U50	541710	Biological & Life Sciences	Organizations that conduct research in the sciences which analyze the structure, function, growth, origin, evolution or distribution of living organisms and their relations to their natural environments.
U99	541710	Science and Technology N.E.C.	Use this code for organizations that clearly provide science and technology research services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
V01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Social Science Research Institutes, Services major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
V02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Social Science Research Institutes, Services major group area.
V03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Social Science Research Institutes, Services major group area.
V05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Social Science Research Institutes, Services major group area.
V11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Social Science major group area.
V12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Social Science Research Institutes, Services major group area.
V19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Social Science Research Institutes, Services major group area.
V20	541720	Social Science	Organizations that conduct research, study or teaching in one or more of the social sciences, i.e., those involving the systematic study of social systems, social institutions and social behavior.
V21	541720	Anthropology, Sociology	Organizations that conduct research in the area of social science that involves the systematic study of human beings, their antecedents and related primates, and their cultural behavior and institutions in comparative perspective (anthropology); and/or the study of social institutions and social relationships (sociology).
V22	541720	Economics	Organizations that conduct research in the area of social science that involves the systematic study of the production, conservation and allocation of resources in conditions of scarcity, together with the organizational frameworks related to these processes.
V23	541720	Behavioral Science	Organizations that conduct research in psychology, the social science that involves the systematic study of individual and collective behavior, the physical and environmental bases of behavior, and the analysis and treatment of behavior problems and disorders.
V24	541720	Political Science	Organizations that conduct research in the area of social science that involves the systematic study of political institutions and behavior.
V25	541720	Population Studies	Organizations that conduct research in the area of social science that involves the systematic study of population models and population phenomena, and related problems of social structure and behavior.
V26	541720	Law, Jurisprudence	Organizations that conduct research in the area of social science that involves the systematic study of the theory, history and application of the rules of conduct by which societal relations are formally structured and adjudicated.
V30	541720	Interdisciplinary Research	Organizations that bring together the humanities, physical sciences and social sciences to develop and enhance a broad understanding of particular populations, cultures or other related areas of research. Use this code for organizations that conduct broadly conceived interdisciplinary research or for those that address areas of interdisciplinary study not specified below.
V31	541720	Black Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of the African American populations of the Western Hemisphere, with emphasis on the United States and the Caribbean.
V32	541720	Women’s Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of women as individuals and social actors.
V33	541720	Ethnic Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of subsets of the population sharing common racial characteristics or common traits and customs.
V34	541720	Urban Studies	Organizations that conduct research in the area of social science that applies social science principles to the study of urban institutions and the forces influencing urban social and political life.
V35	541720	International Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of particular geographical areas throughout the world.
V36	541720	Gerontology	Organizations that conduct research in the area of social science that involves the systematic study of the human aging process and aged human populations using the knowledge and methodologies of the social sciences, psychology and the biological health sciences.
V37	541720	Labor Studies	Organizations that conduct research in the area of social science that involves the systematic study of employee-management interactions and the management of issues and disputes regarding working conditions and worker benefit packages.
V99	541720	Social Science N.E.C.	Use this code for organizations that clearly provide social science research services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
W01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Public, Society Benefit - Multipurpose and Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
W02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Public, Society Benefit - Multipurpose and Other major group area.
W03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Public, Society Benefit - Multipurpose and Other major group area.
W05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Public, Society Benefit - Multipurpose and Other major group area.
W11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Public & Societal Benefit major group area.
W12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Public, Society Benefit - Multipurpose and Other major group area.
W19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Public, Society Benefit - Multipurpose and Other major group area.
W20	813410	Government and Public Administration	Organizations that are concerned with the effective functioning of government including the administration of public agencies and the actions and decisions of public officials. Use this code for organizations that undertake a broad range of activities directed at improving the functioning of the public sector and for those that provide specific services in this area that are not specified below.
W22	813410	Public Finance, Taxation, Monetary Policy	Organizations that are primarily engaged in financial administration and taxation including monetary policy; tax administration; collection, custody and disbursement of funds; debt and investment administration; and other similar activities.
W24	813410	Citizen Participation	Organizations that seek to ensure the broad participation of community residents in government decision making and the political process.
W30	813410	Military, Veterans’ Organizations	Membership organizations that are engaged in promoting the interests of the veterans or active or retired military personnel who are their members.
W40	480000	Public Transportation Systems	Organizations that provide fixed-route mass transit services that utilize buses, trains, ferry boats or other vehicles to transport people within the limits of a city, a metropolitan area, a county or a multi-county region, or to move people from outlying areas into a city or metropolitan area.
W50	513300	Telecommunications	Organizations that furnish point-to-point communications services including telephone and telegraph services.
W60	522000	Financial Institutions	Organizations that provide an alternative to the traditional banking system for people who want to maintain checking or savings accounts, purchase money orders, cash third-party checks or engage in other financial transactions.
W61	522130	Credit Unions	Cooperative 501(c)(14) associations that use money deposited by a group of people (e.g., fellow employees) and lend it out again to people in the same group at favorable interest rates.
W70	813410	Leadership Development	Organizations that are designed to train people to become effective leaders at the national or local level.
W80	221000	Public Utilities	Organizations that provide gas, electricity, water and sanitary services including the hook-up of services and the installation, maintenance and repair of necessary equipment. [Many are located in section 501(c)(12).]
W90	813319	Consumer Protection	Organizations that provide for the education and protection of individuals who purchase, use, maintain and dispose of products and services.
W99	813410	Public, Society Benefit N.E.C.	Use this code for organizations that clearly provide services relating to public affairs or society benefit where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
X01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Religion Related, Spiritual Development major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
X02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Religion Related, Spiritual Development major group area.
X03	813920	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Religion Related, Spiritual Development major group area.
X05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Religion Related, Spiritual Development major group area.
X11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Religion-Related major group area.
X12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Religion Related, Spiritual Development major group area.
X19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Religion Related, Spiritual Development major group area.
X20	813110	Christianity	Religious organizations that provide opportunities for people to satisfy their inner needs and enhance their spiritual growth through organized worship or through other devotional activities under the auspices of one of the group of religious faiths that is based on the teachings of Jesus Christ. Use this code for Christian denominations that are not specified below as well as their ministries, missions or missionary activities; bible camps and schools. (rev. 11/04)
X21	813110	Protestant	Religious organizations whose form of Christian faith and practice originated with the principles of the Reformation. Use this code for Protestant churches as well as their ministries, missions or missionary activities; bible camps and schools; and bible distribution programs.
X22	813110	Roman Catholic	Religious organizations characterized by their acknowledgement of the supreme authority of the bishop of Rome, the pope, in matters of faith. Use this code for Roman Catholic churches as well as their ministries, missions or missionary activities; bible camps and schools; and bible distribution programs.
X30	813110	Judaism	Organizations whose members are a worldwide group which constitutes a continuation through descent or conversion of the ancient Jewish people; who practice Judaism, a religion that is characterized by a belief in one God and in the mission of Jews to teach the oneness of God as revealed in the Hebrew scriptures. Organizations making reference to Lubavitch, Chabad, Yeshiva, and Torah should also be classified here, but not necessarily those mentioning Israel, Hebrew, and Shalom.
X40	813110	Islam	Organizations whose members are followers of Islam, the religious faith and cultural system that is based on the belief in Allah as the sole deity, in Mohammed as the prophet of Allah and in the Koran as the revelation of Allah to Mohammed and the divinely authorized basis for the religious, social, civil, commercial, military and legal regulations of the Islamic world.
X50	813110	Buddhism	Organizations whose members are followers of the religion of eastern and central Asia that is based on the teachings of Gautama Buddha which stress that suffering is inherent in life and that one can achieve nirvana (release from suffering) through mental and moral self-purification. Includes Zen.
X70	813110	Hinduism	Organizations whose members are followers of the religious philosophy that originated on the Indian subcontinent and is marked by an outlook that tends to view all forms and theories as aspects of one eternal being and truth; a belief in ahimsa, karma, dharma, samsara and moksha; and the practice of the way of works, the way of knowledge or the way of devotion as the means of release from the round of rebirths.
X80	510000	Religious Media, Communications	Organizations with religious affiliations that are engaged in publishing, production or programming that has religious content. Use this code for organizations utilizing multiple types of media or for media not specified below.
X81	512110	Religious Film, Video	Organizations with religious affiliations that produce films, videos and holographic images which have religious content.
X82	513120	Religious Television	Organizations with religious affiliations that are engaged in television productions and broadcasts which have religious content.
X83	511100	Religious Printing, Publishing	Organizations with religious affiliations that publish books such as Bibles and other materials which have religious content.
X84	511100	Religious Radio	Organizations with religious affiliations that are engaged in radio productions and broadcasts which have religious content.
X90	813110	Interfaith Coalitions	Organizations representing multiple faiths that have gathered together to establish a worldwide Christian (or other religious) unity; to promote cooperation on such common tasks as supporting missions, working with students and sponsoring conferences; to establish mutual understanding regarding the fundamental issues of belief, worship and polity; and to serve as a united witness on world problems.
X99	813110	Religion Related N.E.C.	Use this code for organizations that clearly provide services relating to religion where a more specific code cannot be accurately assigned. Examples may include Unitarianism, Taoism, Sikhs, Zoroastrism, Atheism, Actualism, Theosophy, Bahaism and reference to miracles.
Y01	813319	Alliance/Advocacy	Organizations whose activities focus on influencing public policy within the Mutual/Membership Benefit Organizations, Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
Y02	541618	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Mutual/Membership Benefit Organizations, Other major group area.
Y03	813920	Professional Societies, Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Mutual/ Membership Benefit Organizations, Other major group area.
Y05	541720	Research Institutes and Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Mutual/Membership Benefit Organizations, Other major group area.
Y11	813219	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Mutual & Membership Benefit major group area.
Y12	813219	Fund Raising and Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Mutual/Membership Benefit Organizations, Other major group area.
Y19	813219	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Mutual/ Membership Benefit Organizations, Other major group area.
Y20	524110	Insurance Providers	Organizations that are established as vehicles for their parent corporations to set aside funds for workers compensation, medical malpractice, general liability claims, and other insurance purposes. This code is used primarily for organizations exempt from federal taxes under 501(c)(3) of the Internal Revenue Code.
Y22	524113	Local Benevolent Life Insurance Associations	Organizations that provide life insurance approximately at cost and on a mutual basis on a purely local or regional basis.
Y23	524113	Mutual Insurance Company & Associations	Organizations that offer insurance in which members are both insurers and insured. The business is conducted for the benefit of policy holders. This code is used primarily for organizations exempt from federal taxes under 501(c)(15) of the Internal Revenue Code.
Y24	923130	Supplemental Unemployment Compensation	Organizations established at the behest of labor unions that supplement unemployment compensation payments from states for employees who are involuntarily laid off. This code is used primarily for organizations exempt from federal taxes under 501(c)(17) of the Internal Revenue Code.
Y25	923130	State-Sponsored Worker’s Compensation Reinsurance Organizations	State-sponsored organizations established exclusively to reimburse its members for losses under workers compensation acts. This code is used primarily for organizations exempt from federal taxes under 501(c)(27) of the Internal Revenue code.
Y30	525110	Pension and Retirement Funds	Organizations that manage retirement funds established primarily for the benefit of employees of tax-exempt or governmental organizations. This code is used primarily for organizations exempt from federal taxes under 501(c)(25) of the Internal Revenue Code.
Y33	525110	Teachers Retirement Fund Association	Organizations that provide retirement and disability benefits for teachers and other school employees, or supporting services employees. This code is used primarily for organizations exempt from federal taxes under 501(c)(11) of the Internal Revenue Code.
Y34	525110	Employee Funded Pension Trusts	Organizations that maintain pension trusts funded by employees. This code is used primarily for organizations exempt from federal taxes under 501(c)(18) of the Internal Revenue Code.
Y35	525110	Multi-Employer Pension Plans	Organizations that maintain insurance plans established under the Employee Retirement Income Security Act of 1974 (ERISA) and meeting a number of legal requirements. This code is used primarily for organizations exempt from federal taxes under 501(c)(22) of the Internal 279 Revenue Code.
Y40	813410	Fraternal Societies	Organizations that provide services for the mutual aid and benefit of their members; that ordinarily have a lodge system whereby activities are carried out under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, and that make provision for the payment of death benefits, and for benefits in case of accident, sickness, or old age. Y40 should be used only if one of the more specific codes in the Y40 series cannot be determined.
Y41	813410	Fraternal Beneficiary Societies	Organizations that provide services for the mutual aid and benefit of their members; that ordinarily have a lodge system whereby activities are carried out under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, and that make provision for the payment of death benefits, and for benefits in case of accident, sickness, or old age. This code is used exclusively for organizations exempt from federal taxes under 501(c)(8) of the Internal Revenue Code.
Y42	813410	Domestic Fraternal Societies	Organizations, fraternal societies, or associations operating under the lodge system that do not provide life, health, accident, or other benefits to their members but rather devote their earnings to fraternal, religious, charitable, or other services. This code is used exclusively for organizations exempt from federal taxes under 501(c)(10) of the Internal Revenue Code.
Y43	813410	Voluntary Employees Beneficiary Associations (Non-Government)	Non-governmental organizations that provide for the payment of life, sick, accident, or other benefits to the voluntary members of associations or their dependents or designated beneficiaries. This code is used exclusively for organizations exempt from federal taxes under 501(c)(9) of the Internal Revenue Code.
Y44	813410	Voluntary Employees Beneficiary Associations (Government)	Governmental organizations that provide for the payment of life, sick, accident, or other benefits to the voluntary members of associations or their dependents or designated beneficiaries. This code is used exclusively for organizations exempt from federal taxes under 501(c)(9) of the Internal Revenue Code.
Y50	812220	Cemeteries	Organizations that maintain cemeteries, or provide burial or funeral services for charitable purposes. This code is used primarily for organizations exempt from federal taxes under 501(c)(13) of the Internal Revenue Code.
Y99	813410	Mutual/Membership Benefit N.E.C.	Organizations that provide benefits or assistance primarily to employees that are not elsewhere classified.
Z99	UNDEFINED	Unknown	This is a temporary code for organizations until information is available to classify the entity in major groups A through Y.

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