Core 1998 501(c) others

Number of variables	106
Number of records	122919

Field Name
Field Type

Description and Values

Basic Info

EIN
Character
(9)

Employer Identification Number
Employer identification number.

FisYr
Character
(4)

Fiscal Year
Fiscal year (ending year)

NAME
Character
(70)

Name of Org.
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- First 3 Digits
NTEECC classification

CITY
Character
(22)

City
City.

ZIP5
Character
(5)

Zip code, 5 digits
First 5 digits of zip code

ZIP
Character
(10)

Zip Code
ZIP code (10 digits)

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)

StYear
Character
(4)

Starting Year
Starting year (yyyy when fiscal year began, which is also the tax form year)

TAXPER
Character
(6)

Tax period ending year + month
Tax period ending year + month (yyyymm)

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

Classification

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)

ntmaj5
Character
(3)

Major subsector
Major subsector (5)

AR	Arts, culture, and humanities
ED	Education
HE	Health
HU	Human services
OT	Other

ntmaj10
Character
(3)

NTEE major group (10)
10 NTEE major groups

AR	Arts, culture, and humanities
ED	Education
EN	Environment
HE	Health
HU	Human services
IN	International
MU	Mutual benefit
PU	Public and societal benefit
RE	Religion
UN	Unknown

ntmaj12
Character
(3)

NTEE major group (12)
12 NTEE major groups: ntmaj10 plus higher education (BH) and hospitals (EH)

AR	Arts, culture, and humanities
BH	Education, higher
ED	Education
EH	Hospitals
EN	Environment
HE	Health
HU	Human services
IN	International
MU	Mutual benefit
PU	Public and societal benefit
RE	Religion
UN	Unknown

NTEEconf
Character
(1)

NTEE confidence rating
NTEE classification confidence rating (A/B/C)

MAJGRPB
Character
(1)

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

ActivCd1
Character
(3)

IRS Activity Code 1
IRS Activity Code 1 chosen by organization when it applied for exemption

ActivCd2
Character
(3)

IRS Activity Code 2
IRS Activity Code 2 chosen by organization when it applied for exemption

ActivCd3
Character
(3)

IRS Activity Code 3
IRS Activity Code 3 chosen by organization when it applied for exemption

Part I: Revenue, Expenses, and Changes in Net Assets or Fund Balances

p1tcont
Numeric
(3)

Total contributions
Total contributions

p1psrev
Numeric
(3)

Program service revenue
Program service revenue

p1dues
Numeric
(3)

Dues & assessments
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.)

p1invst
Numeric
(3)

Total invest. inc. (990 lines 4+5+7 OR EZ line 4)
Total invest. inc. (990 lines 4+5+7 OR EZ line 4)

p1rente
Numeric
(3)

Rental expenses
Rental expenses

p1rentn
Numeric
(3)

Net rental income
Net rental income

p1invntG
Numeric
(3)

Inventory, gross sales
Inventory, gross sales

p1invntC
Numeric
(3)

Inventory, cost of goods sold
Inventory, cost of goods sold

p1invntN
Numeric
(3)

Inventory, gross profit (net)
Inventory, gross profit (net)

p1securg
Numeric
(3)

Gross amount from sale of assets (securities)
Gross amount from sale of assets (securities)

p1securC
Numeric
(3)

Cost or other basis (securities)
Cost or other basis (securities)

p1securN
Numeric
(3)

Gain (loss) from sale of securities
Gain (loss) from sale of securities

p1othg
Numeric
(3)

Gross amount from sale of assets (other)
Gross amount from sale of assets (other)

p1othC
Numeric
(3)

Cost or other basis (other)
Cost or other basis (other)

p1othN
Numeric
(3)

Net gain (loss) from sale of "other" assets other
Net gain (loss) from sale of "other" assets other than inventory

p1spEvC
Character
(20)

Special events - portion of gross reported in line
Special events - portion of gross reported in line 1a, contributions, & not reported in line 9

p1spEvE
Numeric
(20)

Special events, direct expenses
Special events, direct expenses

p1spEvN
Numeric
(20)

Special events, net income
Special events, net income

p1othrev
Numeric
(20)

Other revenue
Other revenue

p1totrev
Numeric
(20)

Tot.Rev.
Total revenue

p1frexp
Numeric
(20)

Fund-raising expenses
Fund-raising expenses

p1chgas
Numeric
(20)

Other changes in net assets or fund balances
Other changes in net assets or fund balances

p1totexp
Numeric
(20)

Total expenses
Total expenses

p1netInc
Numeric
(20)

Net income ("excess (or deficit) for the year")
Net income ("excess (or deficit) for the year")

p1naseoy
Numeric
(20)

Net assets or fund balance-end of year
Net assets or fund balance-end of year

Part II: Statement of Functional Expenses

p2tcomp
Numeric
(20)

Compensation of officers-col. A (total)
Compensation of officers-col. A (total)

p2twages
Numeric
(20)

Other salaries & wages-col. A (total)
Other salaries & wages-col. A (total)

p2tpytax
Numeric
(20)

Payroll taxes-col. A (total)
Payroll taxes-col. A (total)

p2tfrfee
Numeric
(20)

Professional fundraising fees-total (col.A)
Professional fundraising fees-total (col.A)

p1sales
Numeric
(20)

Sales & receipts
Sales and receipts, Gross Receipts minus (lines 1d +3)

p7divrin
Numeric
(20)

Dividends- Col. E (rel't/ex Inc)
Dividends & interest from securities-col. E (related or exempt function income)

p7estRin
Numeric
(20)

Rental exp. (97(d))
Rental expenses, line 97(d)

p7intxat
Numeric
(20)

Interest-col.D
Interest on savings & temp cash invstmt-col. D (excl by s.512,513 or 514, amount)

p7invRin
Numeric
(20)

Other invest. income (99(d))
Other investment income, line 99(d)

grossinc
Numeric
(20)

Gr.income (gr.rec.-1d,3,8b,10b
Gross income, Gross Receipts minus (lines 1d + 3 + 8b + 10b)

grossrec
Numeric
(20)

Gross receipts
Gross receipts, Sum of Part I total revenue + 6b + 8b (both columns) + 9b + 10b

Part IV: Balance Sheets

p4b_asst
Numeric
(20)

Total assets- beg. of year
Total assets- beg. of year

p4e_asst
Numeric
(20)

Total assets- end of year
Total assets- end of year

p4b_bond
Numeric
(20)

Tax-exempt bond liabilities- beg. of year
Tax-exempt bond liabilities- beg. of year

p4e_bond
Numeric
(20)

Tax-exempt bond liabilities- end of year
Tax-exempt bond liabilities- end of year

p4b_mort
Numeric
(20)

Mortgages & other notes payable- beg. of year
Mortgages & other notes payable- beg. of year

p4e_mort
Numeric
(20)

Mortgages & other notes payable- end of year
Mortgages & other notes payable- end of year

p4b_liab
Numeric
(20)

Total liabilities- beg. of year
Total liabilities- beg. of year

p4e_liab
Numeric
(20)

Total liabilities- end of year
Total liabilities- end of year

p4e_retn
Numeric
(20)

Retained earns, endowmts, accum. Income- end of ye
Retained earns, endowmts, accum. Income- end of year

p4b_net
Numeric
(20)

Total fund bal - beg of year
Total fund balances or net worth- beginning of year

Part VI: Other Information

p6pubInc
Numeric
(20)

Gross income, gen.public, c7s
Gross income - general public, line 86b, only for 501(c)(7) organizations

p6iniFee
Numeric
(20)

Initiation fees (86a), c7 orgs
Initiation fees, line 86a, only for 501(c)(7) organizations

p6othInc
Numeric
(20)

Gross income, other, (c)(12)s
Gross income - other sources, line 87b, only for 501(c)(12) organizations

p6MemInc
Numeric
(20)

Gross income, members (c)(12)s
Gross income - members, line 87a, only for 501(c)(12) organizations

p6unrelb
Character
(20)

Unrel. Bus. Gross Income >$1,000 in Yr?
Unrelated business gross income >$1,000 in yr?

p6polexp
Numeric
(20)

Political Exp.
Political expenditures

Schedule A

a4a_cnT
Numeric
(20)

Gifts, grants, contribs.-4yrs
Gifts, grants, and contributions received (total of last 4 years), Sch A, line 15(e)

Schedule A, Part III: Statement About Activities

a3lobby
Character
(20)

Influence legislation?
Organization attempted to influence legislation, sch.A.III.1

Schedule A, Part IV: Reason for Non-Private Foundation Status

a4a_memt
Numeric
(20)

Memb. Fees Rec'd-col. E (tot)
Membership fees received- col. E (total) (Sch.A.IV-A)

a4a_busT
Numeric
(20)

Gross Receipts, Rel'd Bus.-col.E (tot)
Gross receipts from business related to charitable purpose- col. E (total) (Sch.A.IV-A,17)

a4a_ivst
Numeric
(20)

Gross Inc, Invest.-col. E (tot)
Gross income from investments- col. E (total) (Sch.A.IV-A)

a4a_taxt
Numeric
(20)

Tax Rev.levied for Org.- Col. E (tot)
Tax revenues levied on organization's behalf- col. E (total) (Sch.A.IV-A)

a4a_gvtt
Numeric
(20)

Srvcs. & Facil. fr. Govt.-col. E (tot)
Value of services or facilities furnished by government without charge- col. E (total) (Sch.A.IV-A)

a4a_otht
Numeric
(20)

Other Income- Col. E (tot)
Other income- col. E (total) (Sch.A.IV-A)

a4a_tott
Numeric
(20)

Tot., Ln. 15 to 22- Col. E (tot)
Total of lines 15 to 22- col. E (total) (Sch.A.IV-A)

Schedule A, Part VI-A: Lobbying Expenditures by Electing Public Charities

a6glbyb
Character
(20)

Tot. Grassroots Lbbyg Exp-col. A (all)
Total grassroots lobbying expenditures- col. B (all elct orgs.)

a6dlbyb
Character
(20)

Tot. Direct Lbbyg Exp.-col. A (all)
Total direct lobbying expense- Sch.A.VI-A.37b (all elct orgs.)

a6tglbb
Character
(20)

Subtract Li42 fr. Li36 (0 If Li42>li36)
Subtract line 42 from liine 36 (0 if line 42>line 36)- col. B (all elct orgs.)

a6nlbeb
Character
(20)

Li38-li41 (0 If Li41>li38)-all Elect Org
Subtract line 38 from line 41 (0 if line 41>line 38)- col. B (all elct orgs.)

a6oexpB
Character
(20)

Oth. Exempt Purp. Exp.-col. B (all)
Other exempt purpose expenditures- Sch.A.VI.39b (all elct orgs.)

a6ntLbb
Character
(20)

Max. Nontax. Lobbying Amt-col. B (all)
Maximum nontaxable lobbying amount Sch.A.VI.41b (all elct orgs.)

a6nglbb
Character
(20)

Grsrts Ntax. Amt (25% Li41)-col. B (all)
Maximum grassroots nontaxable amount (25% of line 41)- Sch.A.VI.42b (all elct orgs.)

Other Descriptive Info

RULEDATE
Character
(6)

Ruling date (YYYYMM) from IRS
Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)

REASON
Character
(6)

Reason why org. not PF
Reason why org. not private foundation (Sched. A, Pt.IV)

00	Default value for those who fail to check a box or those that do not file Schedule A.
01	Church
02	School
03	Hospital
04	Governmental Unit
05	Medical Research
06	Operated for benefit of college or university owned or operated by governmental unit.
07	Receives substantial part of support from government unit or general public
08	Community Trust
09	Receives more than 33 1/3% of support from contributions, membership fees
10	Supporting organizations for other exempt orgs
11	Organized and operated to test for public safety

GEN
Character
(4)

Group Exemption Number
Group Exemption Number

DISTRICT
Character
(2)

IRS District Ofc.
IRS District Office

Other Classification

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)

ORGCD
Character
(4)

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

Miscellaneous

RandNum
Numeric
(4)

Random number between 0 and 1
Random number between 0 and 1 used for creating samples

ntee2007a
Character
(3)

NTEE-CC 2007
NTEE-CC (2007 draft, v.1)