Field Name
Field Type | Description and Values |
|---|
|
EIN
Character
(9) | Employer Identification Number
Employer identification number.
|
FisYr
Character
(4) | Fiscal Year
Fiscal year (ending year)
|
NAME
Character
(60) | Name of organization
Organization name.
|
STATE
Character
(2) | State
Two-letter state abbreviation.
|
NTEE1
Character
(2) | NTEE major group
NTEE major group (A-Z) | Unknown |
|---|
| A | Arts, Culture, and Humanities |
|---|
| B | Education |
|---|
| C | Environmental Quality, Protection, and Beautification |
|---|
| D | Animal-Related |
|---|
| E | Health |
|---|
| F | Mental Health, Crisis Intervention |
|---|
| G | Diseases, Disorders, Medical Disciplines |
|---|
| H | Medical Research |
|---|
| I | Crime, Legal Related |
|---|
| J | Employment, Job Related |
|---|
| K | Food, Agriculture, and Nutrition |
|---|
| L | Housing, Shelter |
|---|
| M | Public Safety |
|---|
| N | Recreation, Sports, Leisure, Athletics |
|---|
| O | Youth Development |
|---|
| P | Human Services - Multipurpose and Other |
|---|
| Q | International, Foreign Affairs, and National Security |
|---|
| R | Civil Rights, Social Action, Advocacy |
|---|
| S | Community Improvement, Capacity Building |
|---|
| T | Philanthropy, Voluntarism, and Grantmaking Foundations |
|---|
| U | Science and Technology Research Institutes, Services |
|---|
| V | Social Science Research Institutes, Services |
|---|
| W | Public, Society Benefit - Multipurpose and Other |
|---|
| X | Religion Related, Spiritual Development |
|---|
| Y | Mutual/Membership Benefit Organizations, Other |
|---|
| Z | Unknown |
|---|
|
NTEECC
Character
(4) | NTEECC primary purpose
NTEECC classification
|
ADDRESS
Character
(70) | Address
Address
|
CITY
Character
(22) | City
City
|
ZIP
Character
(10) | Zip code + 4
ZIP code.
|
ZIP5
Character
(5) | Zip code, 5 digits
First 5 digits of zip code
|
FIPS
Character
(5) | State + County FIPS code
2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts.
|
MSA_NECH
Character
(9) | Metropolitan Statistical Area
Metropolitan Statistical Area (NCCS file) (list)
|
PMSA
Character
(4) | Primary MSA
Primary Metropolitan Statistical Area - the component areas that comprise a CMSA (76 PMSAs as of 1995). (list)
|
TAXPER
Character
(20) | Ending date for tax period
Ending date for tax period of financial data. Core files for 1997 on are in "yyyymm" format (199412=Dec. 1994). Earlier years use 2-digit year ("9412").
|
StYear
Character
(4) | Starting Year
Starting year (yyyy when fiscal year began, which is also the tax form year)
|
outnccs
Character
(3) | Out of Scope flag
Out-of-scope (IN/OUT) (see OUTREAS doc. for details)
|
OUTREAS
Character
(3) | Reason why out of scope
Reason why out of scope | No value |
|---|
| 4 | 4- Not a 501(c)(3) |
|---|
| F | F- Foreign organization |
|---|
| G | G- Government Entity |
|---|
| I | I- Coded out of scope by Independent Sector |
|---|
| N | N- Coded out of scope by NCCS (e.g. foreign address on Form 990) |
|---|
| S | S- Missing geographic information |
|---|
| T | T- U.S. Territory or armed forces overseas |
|---|
|
|
SUBSECCD
Character
(3) | Subsection code
IRS subsection code (03=501(c)(3), etc.)| 01 | 01- Corporations originated under Act of Congress, including Federal Credit Unions |
|---|
| 02 | 02- Title holding corporation for a tax-exempt organization. |
|---|
| 03 | 03- Religious, educational, charitable, scientific, and literary organizations... |
|---|
| 04 | 04- Civic leagues, social welfare organizations, and local associations of employees |
|---|
| 05 | 05- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps... |
|---|
| 06 | 06- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions... |
|---|
| 07 | 07- Social and recreational clubs which provide pleasure, recreation, and social activities. |
|---|
| 08 | 08- Fraternal beneficiary societies and associations, with lodges providing for payment of life... |
|---|
| 09 | 09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary... |
|---|
| 10 | 10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable... |
|---|
| 11 | 11- Teachers retirement fund associations. |
|---|
| 12 | 12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop... |
|---|
| 13 | 13- Cemetery companies, providing burial and incidental activities for members. |
|---|
| 14 | 14- State-chartered credit unions, mutual reserve funds, offering loans to members... |
|---|
| 15 | 15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost... |
|---|
| 16 | 16- Cooperative organizations to finance crop operations, in conjunction with activities ... |
|---|
| 17 | 17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp... |
|---|
| 18 | 18- Employee funded pension trusts, providing benefits under a pension plan funded by employees... |
|---|
| 19 | 19- Post or organization of war veterans. |
|---|
| 20 | 20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans. |
|---|
| 21 | 21- Black lung trusts, satisfying claims for compensation under Black Lung Acts. |
|---|
| 22 | 22- Multiemployer Pension Plan |
|---|
| 23 | 23- Veterans association formed prior to 1880 |
|---|
| 24 | 24-Trust described in Section 4049 of ERISA |
|---|
| 25 | 25- Title Holding Company for Pensions, etc |
|---|
| 26 | 26- State-Sponsored High Risk Health Insurance Organizations |
|---|
| 27 | 27- State-Sponsored Workers Compensation Reinsurance |
|---|
| 40 | 40- Apostolic and religious orgs. - 501(d) |
|---|
| 50 | 50- Cooperative Hospital Service Organization - 501(e) |
|---|
| 60 | 60- Cooperative Service Org. of Operating Educ. Org.- 501(f) |
|---|
| 70 | 70- Child Care Organization - 501(k) |
|---|
| 71 | 71- Charitable Risk Pool |
|---|
| 80 | 80- Farmers' Cooperatives |
|---|
| 81 | 81- Qualified State-Sponsored Tuition Program |
|---|
| 82 | 82- 527 Political Organizations |
|---|
| 90 | 90- 4947(a)(2) Split Interest Trust |
|---|
| 91 | 91- 4947(a)(1) Public Charity (Files 990/990-EZ) |
|---|
| 92 | 92- 4947(a)(1) Private Foundations |
|---|
| 93 | 93- 1381(a)(2) Taxable Farmers Cooperative |
|---|
| CO | CO- Unspecified 501(c) Organization Other Than 501(c)(3) |
|---|
|
MAJGRPB
Character
(3) | Major NTEE group
Major NTEE group plus hospitals and higher education| A | A-Arts, Culture & Humanities |
|---|
| B | B-Education |
|---|
| BH | BH-Higher educ. |
|---|
| C | C-Environment |
|---|
| D | D-Animal Related |
|---|
| E | E-Health - General |
|---|
| EH | EH-Hospitals |
|---|
| F | F-Mental Health |
|---|
| G | G-Health - Disease Specific (general) |
|---|
| H | H-Health - Disease Specific (research) |
|---|
| I | I-Crime, Legal Related |
|---|
| J | J-Employment, Job Related |
|---|
| K | K-Food, Agriculture, Nutrition |
|---|
| L | L-Housing, Shelter |
|---|
| M | M-Public Safety, Disaster Preparedness |
|---|
| N | N-Recreation and Sports |
|---|
| O | O-Youth Development |
|---|
| P | P-Human Services, Multipurpose and Other |
|---|
| Q | Q-International, Foreign Affairs |
|---|
| R | R-Civil Rights/Advocacy |
|---|
| S | S-Community Improvement |
|---|
| T | T-Philanthropy, Voluntarism |
|---|
| U | U-Science and Technology |
|---|
| V | V-Social Science |
|---|
| W | W-Public, Society Benefit |
|---|
| X | X-Religion Related |
|---|
| Y | Y-Mutual/Membership Benefit |
|---|
| Z | Z-Unknown, Unclassified |
|---|
|
ACTIV1
Character
(3) | IRS Activity Code 1
First activity code.
|
ACTIV2
Character
(3) | IRS Activity Code 2
Second activity code.
|
ACTIV3
Character
(3) | IRS Activity Code 3
Third activity code.
|
|
CONT
Numeric
(3) | Pub Support (contr. & Gvt.gts)
Total public support (Line 1d: sum of direct public support (1a), indirect public support (1b), and government contributions and grants (1c))
|
PROGREV
Numeric
(3) | Program service revenue
Program service revenue, line 2
|
DUES
Numeric
(3) | Dues
Membership dues and assessments, line 3. (Includes only portion of dues for which member directly benefits. "Dues" to public charities are often more accurately reported as Contributions.)
|
INVINC
Numeric
(3) | Total investment income
Total investment income (Sum of lines 4, 5, and 7)
|
RENTEXP
Numeric
(3) | Rental expenses
Rental expenses, line 6b
|
SECUR
Numeric
(3) | Sale of securities, gross sales
Gross amount from sale of securities, Column A - line 8a
|
SALESEXP
Numeric
(3) | Sale of securities, cost basis
Cost or other basis of securities and sales expenses, Column A - line 8b
|
SPEVTG
Numeric
(3) | Special events, gross revenue
Gross revenue from special events, line 9a
|
FUNDINC
Numeric
(3) | Special events, net income/loss
Net income/loss from special events, line 9c
|
GOODS
Numeric
(3) | Inventory sales, cost of goods sold
Cost of goods sold, line 10b
|
GRPROF
Numeric
(3) | Inventory sales, gross profit/loss
Gross profit/loss from sales of inventory, line 10c
|
OTHINC
Numeric
(3) | Other revenue
Other revenue, line 11
|
TOTREV
Numeric
(3) | Total revenue
Total revenue, line 12
|
GRREC
Numeric
(3) | Gross receipts
Gross receipts (Sum of lines 6b, 8b (Columns A and B), 9b, 10b, and 12)
|
SOLICIT
Numeric
(3) | Fundraising expenses
Fundraising expenses, line 15
|
EXPS
Numeric
(3) | Total expenses
Total expenses, line 17
|
FUNDBAL
Numeric
(3) | Net assets, EOY
Net assets or fund balance at end-of-year, line 21
|
|
COMPENS
Numeric
(3) | Total compensation of officers
Compensation of officers, directors, etc. - Total, Column A - line 25 (excludes compensation for 990-EZ filers)
|
FUNDFEES
Numeric
(3) | Total prof. fundraising fees
Professional fundraising fees - Total, Column A - line 30
|
|
ASS_BOY
Numeric
(3) | Total assets - BOY
Total assets at beginning-of-year, Column A - line 59
|
ASS_EOY
Numeric
(3) | Total assets - EOY
Total assets at end-of-year, Column B - line 59
|
LIAB_BOY
Numeric
(3) | Total liabilities - BOY
Total liabilities at beginning-of-year, Column A - line 66
|
LIAB_EOY
Numeric
(3) | Total liabilities - EOY
Total liabilities at end-of-year, Column B - line 66
|
RETEARN
Numeric
(3) | Retained earnings - EOY
Retained earnings, endowment, accumulated income, or other funds at end-of-year, Column B - line 72
|
|
LEGEXP
Numeric
(3) | Legislative expenses: SchA,III
Expenses paid for legislative activities (Sch A, Part III), line 1
|
GRROOT
Numeric
(3) | Lobbying pub opinion: SchA,IV-A
Lobbying to influence public opinion (Sch A, Part VI-A), line 36b
|
INFLEXP
Numeric
(3) | Lobbying legislative: SchA,IV-A
Lobbying to influence legislative body (Sch A, Part VI-A), line 37b
|
EXGRROOT
Numeric
(3) | Ln 36 less ln 42: SchA,IV-A
Excess grass roots expenditures: line 36b less line 42b (Sch A, Part VI-A), line 43b
|
EXLOBEXP
Numeric
(3) | Ln 38 less ln 41: SchA,IV-A
Excess lobbying expenditures: line 38b less line 41b (Sch A, Part VI-A), line 44b
|
|
RULEDATE
Character
(6) | Ruling date (YYYYMM) from IRS
Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)
|
FNDNCD
Character
(6) | Reason for 501(c)(3) status
Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity| 00 | All organizations except 501(c)(3) |
|---|
| 02 | Private operating foundation exempt from paying excise taxes on investment income |
|---|
| 03 | Private operating foundation (other) |
|---|
| 04 | Private non-operating foundation |
|---|
| 09 | Suspense |
|---|
| 10 | Church |
|---|
| 11 | School |
|---|
| 12 | Hospital or medical research organization |
|---|
| 13 | Organization operated for the benefit of a public (government owned or run) college or university |
|---|
| 14 | Governmental unit |
|---|
| 15 | Organization with a substantial portion of support from a governmental unit or the general public |
|---|
| 16 | Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose |
|---|
| 17 | Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16 |
|---|
| 18 | Organization organized and operated to test for public safety |
|---|
| 21 | Supporting Organization 509(a)(3) Type I |
|---|
| 22 | Supporting Organization 509(a)(3) Type II |
|---|
| 23 | Supporting Organization 509(a)(3) Type III functionally integrated |
|---|
| 24 | Supporting Organization 509(a)(3) Type III not functionally integrated |
|---|
|
FRCD
Character
(6) | Filing Requirement Code
Filing requirements code. The 1st 2 characters indicate the requirements for 990/990-EZ forms. The 3rd character = 1 if a 990-PF is required or 0 if not.| 00 | Not required to file (all other) |
|---|
| 01 | Required to file 990 (all other) or 990EZ |
|---|
| 02 | Required to file 990N (gross receipts less than $25,000) |
|---|
| 03 | Required to file 990 - Group Return |
|---|
| 04 | Required to file 990BL - Black Lung Trust |
|---|
| 06 | Not required to file - Church |
|---|
| 07 | Required to file 990 - Government 501 ( c) (1) |
|---|
| 13 | Not required to file - Religious Organization |
|---|
| 14 | Not required to file - State Instrumentality or Political Subdivision |
|---|
|
AFCD
Character
(6) | Affiliation code
Affiliation code| 0 | Unknown |
|---|
| 1 | Central organization (no group exemption) |
|---|
| 2 | Intermediate organization (no group exemption) |
|---|
| 3 | Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping |
|---|
| 6 | Central - parent (group ruling) and is not a church or 501(c)(1) |
|---|
| 7 | Intermediate- group exempt intermediate organization of a national, regional or geog. group |
|---|
| 8 | Central - parent (group ruling) and is a church or 501 (c)(1) |
|---|
| 9 | Subordinate in a group ruling. |
|---|
|
ARED
Character
(6) | Advance Ruling Expiration Date
Advance Ruling Expiration Date
|
CONTACT
Character
(70) | Contact person (from IRS files
Contact person (from IRS files)
|
SEC_NAME
Character
(35) | Sort Name (Secondary name)
Secondary organization name
|
GEN
Character
(4) | Group Exemption Number
Group Exemption Number
|
DISTRICT
Character
(2) | IRS District Ofc.
IRS District Office
|
|
LEVEL1
Character
(2) | Public charity or priv. fndn?
Public charity or private foundation?| O | Other Nonprofits |
|---|
| PC | Public Charity |
|---|
| PF | Private Foundation |
|---|
| U | Unknown |
|---|
|
LEVEL2
Character
(2) | Reporting public charity group
Reporting public charity groups.| M | Mutual Benefit Public Charity |
|---|
| O | Operating Public Charity |
|---|
| S | Supporting Public Charity |
|---|
|
LEVEL3
Character
(2) | Major NTEE category
Major NTEE category| AR | Arts, culture and humanities |
|---|
| ED | Education |
|---|
| EN | Environment/animals |
|---|
| HE | Health |
|---|
| HS | Human Services |
|---|
| IN | International, foreign affairs |
|---|
| MO | Other mutual benefit |
|---|
| MR | Pension and retirement funds |
|---|
| PB | Public, societal benefit |
|---|
| RE | Religion related |
|---|
| UN | Unknown, unclassified |
|---|
| ZA | Single organization support |
|---|
| ZB | Fundraising within NTEE major group |
|---|
| ZC | Private grantmaking foundations |
|---|
| ZD | Public foundations |
|---|
| ZE | General fundraising |
|---|
| ZF | Other Supporting Public Benefit |
|---|
|
LEVEL4
Character
(2) | NTEE-CC Major Group
NTEE-CC Major Group | Unknown |
|---|
| A | Arts, Culture, and Humanities |
|---|
| B | Education |
|---|
| C | Environmental Quality, Protection, and Beautification |
|---|
| D | Animal-Related |
|---|
| E | Health |
|---|
| F | Mental Health, Crisis Intervention |
|---|
| G | Diseases, Disorders, Medical Disciplines |
|---|
| H | Medical Research |
|---|
| I | Crime, Legal Related |
|---|
| J | Employment, Job Related |
|---|
| K | Food, Agriculture, and Nutrition |
|---|
| L | Housing, Shelter |
|---|
| M | Public Safety |
|---|
| N | Recreation, Sports, Leisure, Athletics |
|---|
| O | Youth Development |
|---|
| P | Human Services - Multipurpose and Other |
|---|
| Q | International, Foreign Affairs, and National Security |
|---|
| R | Civil Rights, Social Action, Advocacy |
|---|
| S | Community Improvement, Capacity Building |
|---|
| T | Philanthropy, Voluntarism, and Grantmaking Foundations |
|---|
| U | Science and Technology Research Institutes, Services |
|---|
| V | Social Science Research Institutes, Services |
|---|
| W | Public, Society Benefit - Multipurpose and Other |
|---|
| X | Religion Related, Spiritual Development |
|---|
| Y | Mutual/Membership Benefit Organizations, Other |
|---|
| Z | Unknown |
|---|
|
CLASSCD
Character
(4) | Classification code-brkdwn of
IRS Classification code
|
DEDUCTCD
Character
(4) | IRS deductability code
IRS Deductibility code| 0 | Description unknown at this time |
|---|
| 1 | Contributions are deductible |
|---|
| 2 | Contributions are not deductible |
|---|
| 4 | Contributions are deductible by treaty (foreign organizations) |
|---|
|
NAICS
Character
(9) | NAICS Code
North American Industrial Classification System
|
NTEE4
Character
(4) | Revised NTEE 4 Classification
Four-digit NTEE code.
|
NTEECC4D
Character
(1) | NTEE-CC 4th and 5th Digits
NTEE-CC code 4th & 5th characters used for supporting organizations
|
ORGCD
Character
(1) | Corporation, trust, assoc,etc.
Organization code: corporation, trust, association, etc.| 0 | Unknown |
|---|
| 1 | Corporation |
|---|
| 2 | Trust |
|---|
| 3 | Co-operative |
|---|
| 4 | Partnership |
|---|
| 5 | Association |
|---|
| 6 | Non-exempt charitable trust |
|---|
|
|
VERIFY
Character
(1) | Financials have been verified
Financials have been verified | No code |
|---|
| L | Financial fields were multiplied by 1000 because return reported in the thousands but inspection rev |
|---|
| M | Financial fields have been verified by staff. |
|---|
| S | Financial fields have been verified by SOI edited return. |
|---|
| T | Current financial fields have been multiplied by 1000 because return reported in thousands. |
|---|
|
|
ACCPER
Character
(2) | Accounting period (MM)
Accounting period
|
RandNum
Numeric
(2) | Random number between 0 and 1
Random number between 0 and 1 used for creating samples
|
NteeDraft
Character
(4) | NTEECC draft
Draft NTEE-CC code
|
