Revised 05-11-99

EXEMPT ORGANIZATION INFORMATION AVAILABLE THROUGH THE STATISTICS OF INCOME(SOI) "TAX STATS" INTERNET WEB SITE
INTRODUCTION

This document provides information to organizations and individuals who desire information on exempt organizations from the Internal Revenue Service's Business Master File (BMF) through the SOI "Tax Stats" Internet Web Site. If you have any questions about the tax exempt organizations, the data fields, or the contents of the file, please contact Betty Crawford, Fields Systems Branch, OP:E:FS, at (202) 622-8001. For technical questions relating to the "Tax Stats" web site and the downloading and reading of these files, please contact Jim Willis, Systems Administrator, at (202) 874-0277.

Exempt organization information is extracted monthly from the Business Master File at the IRS Martinsburg Computing Center in Martinsburg, West Virginia. Active accounts containing the fields described below will be divided by Key District Office (KDO), by Internal Revenue Service District Office (DO), and by state (using the state code field from the address). Due to the IRS reorganization, Key District Offices and District Offices have been consolidated. There will be four KDO files and thirty five DO files, listed below. The KDO files are sorted by DO then alphabetically by organization name. There will also be one file for each state, one for the District of Columbia, one for Puerto Rico, and one for all other organizations. On the DO and state files the records are sorted alphabetically by organization name.

The records are extracted from the BMF where exemption data has been accumulated from the inception of the tax exempt statutes. Determination letters are issued to organizations upon the granting of an exemption, and are not routinely re-issued. These letters are considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption.

Should a 501(c)(3) organization's exemption be revoked, notification of said revocation is published in the Internal Revenue Bulletin. Additionally, its name is removed from the publicly accessible venues, such as the IRS SOI Bulletin Board, Publication 78, Cumulative List of Organizations, etc.

The file is a cumulative file and the data is the most recent information we have on the BMF for these organizations. The KDO's and their associated DO codes are as follows (the previous DO codes, which were in effect prior to the 1997 IRS reorganization, are in parentheses):

File 1 - KDO 11 Northeast Key District Office
04-New England(01-Augusta ME, 02-Portsmouth NH, 03-Burlington VT,04-Boston MA)
06-Connecticut-Rhode Island(05-Providence RI, 06-Hartford CT)
11-Brooklyn (11-Brooklyn)
13-Manhattan (13-Manhattan NY)
16-Upstate NY (14-Albany NY, 16-Buffalo NY)
22-New Jersey (22-Newark NJ)
23-Pennsylvania (23-Philadelphia PA, 25-Pittsburgh PA)
31-Ohio(31-Cincinnati OH, 34-Cleveland OH)
38-Michigan(38-Detroit MI)

File 2 - KDO 52 Southeast Key District Office
35-Indiana(35-Indianapolis IN)
52-Delaware-Maryland -DC(51-Wilmington DE, 52-Baltimore MD, Washington DC)
54-Virginia-West Virginia(54-Richmond VA, 55-Parkersburg WV)
56-North Carolina-South Carolina(56-Greensboro NC, 57-Columbia SC)
58-Georgia(58-Atlanta GA)
59-North Florida(59-Jacksonville FL)
65-South Florida(65-Ft. Lauderdale FL)
62-Kentucky-Tennessee(61-Louisville KY, 62-Nashville TN)
72-Gulf Coast(63-Birmingham, AL, 64-Jackson MS, 72-New Orleans LA)
66-Puerto Rico(66-Puerto Rico PR)
98-A/C International(98-Foreign Address)

File 3 - KDO 75 Mid-States Key District Office

36-Illinois(36-Chicago IL, 37-Springfield IL)
39-Midwest(39-Milwaukee WI, 42-Des Moines IA, 47-Omaha NE)
41-North Central(41-St. Paul MN, 45-Fargo ND, 46-Aberdeen SD)
43-Kansas-Missouri(43-St. Louis MO, 48-Wichita KS)
73-Arkansas-Oklahoma(71-Little Rock AR, 73-Oklahoma City OK)
74-South Texas(74-Austin TX)
75-North Texas(75-Dallas TX)
76-Houston(76-Houston TX)

File 4 - KDO 95 Western Key District Office

33-Southern California(33-Laguna Niguel CA)
94-Northern California(68-Sacramento CA, 94-San Francisco CA)
95-Los Angeles(95-Los Angeles CA)
77-Central California(77-San Jose CA)
84-Rocky Mountain(81-Helena MT, 82-Boise ID, 83-Cheyenne WY,
84-Denver CO, 87-Salt Lake City UT)
86-Southwest(85-Albuquerque NM, 86-Phoenix AZ, 88-Las Vegas NV)
91-Pacific Northwest(91-Seattle WA, 92-Anchorage AK, 93-Portland OR,
99-Honolulu HI)

FIELDS AVAILABLE

All exempt organization records on this file will contain the following fields:
Employer Identification Number (EIN) Primary Name
"In Care of" Name, if present Address of the Organization
Group Exemption Number Subsection Code
Affiliation Code Classification Codes
Ruling Date Deductibility Code
Foundation Code Activity Codes
Organization Code District of Jurisdiction Code
Advance Ruling Expiration Date Tax Period
Asset Code Income Code
Filing Requirement Code Accounting Period
Asset Amount Income Amount
National Taxonomy of Exempt Entities (NTEE) Code
Sort Name Line (Secondary Name Line), if present

See the section entitled "Data Record" below for the location of each of these fields.

DATA RECORD

The Data Record contains the following fields:

Position(s) Contents

1 - 9 Employer Identification Number (EIN).
10 - 79 Primary Name of Organization.
80 - 114 In Care of Name.
115 - 149 Street Address.
150 - 171 City.
172 - 173 State.
174 - 183 Zip Code.
184 - 187 Group Exemption Number.
188 - 189 Subsection Code.
190 Affiliation Code.
191 - 194 Classification Code(s).
195 - 200 Ruling Date.
201 Deductibility Code.
202 - 203 Foundation Code.
204 - 212 Activity Codes.
213 Organization Code.
214 - 215 District of Jurisdiction.
216 - 221 Advance Ruling Expiration Date.
222 - 227 Tax Period.
228 Asset Code.
229 Income Code.
230 - 232 Filing Requirement Code.
233 - 235 Blanks.
236 - 237 Accounting Period.
238 - 250 Asset Amount.
251 - 263 Income Amount.
264 If the Income Amount is negative this contains a negative sign.
265 - 268 National Taxonomy of Exempt Entities (NTEE) Code.
269 - 303 Sort Name (Secondary Name Line).
304 ?0A? - Line Feed

DEFINITIONS

EMPLOYER IDENTIFICATION NUMBER (EIN)

Employer Identification Number (EIN) is a nine digit number assigned by the IRS to identify an account.

IN CARE OF NAME

In Care Of Name is the party (officer, director, etc.) to whose attention any correspondence should be directed.

GROUP EXEMPTION NUMBER (GEN)

This is an internal number assigned to central/parent organizations holding group determination letters.

AFFILIATION CODE

Affiliation Code defines the organizational grouping.

Code Description

1 Central - This code is used if the organization is a central type organization (no group exemption) of a National, Regional or Geographic grouping of organizations.
2 Intermediate - This code is used if the organization is an intermediate organization (no group exemption) of a National, Regional or Geographic grouping of organizations (such as a state headquarters of a national organization).
3 Independent - This code is used if the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
6 Central - This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1) organization.
7 Intermediate - This code is used if the organization is a group exemption intermediate organization of a National, Regional or Geographic grouping of organizations.
8 Central - This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization.
9 Subordinate - This code is used if the organization is a subordinate in a group ruling.

SUBSECTION CODE AND CLASSIFICATION CODE

Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986 which define the category under which an organization may be exempt. A table of subsection and classification codes (which reflects a further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection and Classification Codes" (below). One to four different classification codes may be present.

RULING DATE

This is the year and month (YYYYMM) of a ruling or determination letter recognizing the organization's exempt status.

DEDUCTIBILITY CODE

Deductibility Code signifies whether contributions made to an organization are deductible.

Code Description

1 Contributions are deductible.
2 Contributions are not deductible.
4 Contributions are deductible by treaty (foreign organizations).

FOUNDATION CODE

Code Description

00 All organizations except 501(c)(3)
02 Private operating foundation exempt from paying excise taxes or investment income
03 Private operating foundation (other)
04 Private nonoperating foundation
09 Suspense
10 Church
11 School
12 Hospital or medical research organization
13 Organization which operates for benefit of college or university and is owned or operated by a governmental unit
14 Governmental unit
15 Organization which receives a substantial part of its support from a governmental unit or the general public
16 Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes.
17 Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above.
18 Organization organized and operated to test for public safety

TYPE OF ORGANIZATION CODE

This defines the type of organization as follows:

Code Description
1 Corporation
2 Trust
3 Co-operative
4 Partnership
5 Association

ADVANCE RULING EXPIRATION DATE

A charitable organization exempt under IRC 501(c)(3) whose status as a public charity (rather than a private foundation) has not been determined generally will be allowed to operate as a public charity for a specified period of time. At the end of this time frame (expiration date), a final determination will be made as to the proper classification of the organization. This shows the month and year (YYYYMM) when an advance ruling is to expire.

DISTRICT OF JURISDICTION CODE

District of Jurisdiction Code is the Internal Revenue Service District Office which has jurisdiction over the organization.

TAX PERIOD

This is the tax period of the latest return filed (YYYYMM).

ASSET CODE

Asset Codes relate to the amount of assets shown on the most recent Form 990 series return filed by the organization. See table below.

INCOME CODE

Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization. See table below.

ASSET CODE/INCOME CODE TABLE
Code Description($)
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

FILING REQUIREMENT CODE

This indicates the primary return(s) the organization is required to file.
The FR Code for 990 or 990EZ are located in the first two positions of the field. The FR Code for the 990PF is located in position 3 of the field.

FR(Positions 1,2) Form Numbers
03 990 - Group return
07 990 - Government 501(c)(1)
01 990 (all other) or 990EZ return
02 990 - Not required to file (income less than $25,000)
06 990 - Not required to file (church)
13 990 - Not required to file (religious organization)
14 990 - Not required to file (instrumentalities of states or
political subdivisions)
00 990 - Not required to file(all other)

FR(Position 3) Form Numbers

1 990 - PF return
0 No 990PF return
ACCOUNTING PERIOD

This designates the accounting period ending date (Jan - Dec) of the organization (MM).

ASSET AMOUNT

Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the Total Assets End of Year - PART IV Balance Sheet Line 59 Col. (B) shown on the Form 990. This field is also from PART II, Line 25, Col. (B) EOY on Form 990EZ and PART II, Line 16, Col. (b) on Form 990PF. This field is dollars only.

INCOME AMOUNT

Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization. Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e. Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV, Line 1, Col. (G) (Cost or Other Basis). This field is dollars only.

SORT NAME LINE (SECONDARY NAME LINE)

Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names, or local numbers for subordinate organizations of group rulings.

TABLE OF EO SUBSECTION AND CLASSIFICATION CODES

Subsection Classification Description
Code Code
01 1 Government Instrumentality
02 1 Title-Holding Corporation
03 1 Charitable Organization
03 2 Educational Organization
03 3 Literary Organization
03 4 Organization to Prevent Cruelty to Animals
03 5 Organization to Prevent Cruelty to Children
03 6 Organization for Public Safety Testing
03 7 Religious Organization
03 8 Scientific Organization
04 1 Civic League
04 2 Local Association of Employees
04 3 Social Welfare Organization
05 1 Agricultural Organization
05 2 Horticultural Organization
05 3 Labor Organization
06 1 Board of Trade
06 2 Business League
06 3 Chamber of Commerce
06 4 Real Estate Board
07 1 Pleasure, Recreational, or Social Club
08 1 Fraternal Beneficiary Society, Order or Association
09 1 Voluntary Employees' Beneficiary Association (Non-Govt. Emps.)
09 2 Voluntary Employees' Beneficiary Association (Govt. Emps.)
10 1 Domestic Fraternal Societies and Associations
11 1 Teachers Retirement Fund Assoc.
12 1 Benevolent Life Insurance Assoc.
12 2 Mutual Ditch or Irrigation Co.
12 3 Mutual Cooperative Telephone Co.
12 4 Organization Like Those on Three Preceding Lines
13 1 Burial Association
13 2 Cemetery Company

TABLE OF EO SUBSECTION AND CLASSIFICATION CODES (continued)

Subsection Classification Description
Code Code
14 1 Credit Union
14 2 Other Mutual Corp. or Assoc.
15 1 Mutual Insurance Company or Assoc. Other Than Life or Marine
16 1 Corp. Financing Crop Operations
17 1 Supplemental Unemployment Compensation Trust or Plan
18 1 Employee Funded Pension Trust (Created Before 6/25/59)
19 1 Post or Organization of War Veterans
20 1 Legal Service Organization
21 1 Black Lung Trust
22 1 Multiemployer Pension Plan
23 1 Veterans Assoc. Formed Prior to 1880
24 1 Trust Described in Sect. 4049 of ERISA
25 1 Title Holding Co. for Pensions, etc.
26 1 State-Sponsored High Risk Health Insurance Organizations
27 1 State-Sponsored Workers' Compensation Reinsurance
40 1 Apostolic and Religious Org. (501(d))
50 1 Cooperative Hospital Service Organization (501(e))
60 1 Cooperative Service Organization of Operating Educational
Organization (501(f))
70 1 Child Care Organization (501(k))
71 1 Charitable Risk Pool
81 1 Qualified State-Sponsored Tuition Program

ACTIVITY CODES

An organization may list up to three activity codes on Forms 1023 and 1024. These are codes which reflect an organization's purposes, activities, operations, or type. From one to three activity codes may be in this field.

Religious Activities
001 Church, synagogue, etc
002 Association or convention of churches
003 Religious order
004 Church auxiliary
005 Mission
006 Missionary activities
007 Evangelism
008 Religious publishing activities
-- Book store (use 918)
-- Genealogical activities (use 094)
29 Other religious activities

Schools, Colleges and Related Activities
030 School, college, trade school, etc.
031 Special school for the blind, handicapped, etc
032 Nursery school
-- Day care center (use 574)
033 Faculty group
034 Alumni association or group
035 Parent or parent-teachers association
036 Fraternity or sorority
-- Key club (use 323)
037 Other student society or group
038 School or college athletic association
039 Scholarships for children of employees
040 Scholarships (other)
041 Student loans
042 Student housing activities
043 Other student aid
044 Student exchange with foreign country
045 Student operated business
-- Financial support of schools, colleges, etc. (use 602)
-- Achievement prizes or awards (use 914)
-- Student bookstore (use 918)
-- Student travel (use 299)
-- Scientific research (see Scientific Research Activities)
046 Private school
059 Other school related activities

Cultural, Historical of Other Educational Activities
060 Museum, zoo, planetarium, etc.
061 Library
062 Historical site, records or reenactment
063 Monument
064 Commemorative event (centennial, festival, pageant, etc.)
065 Fair
088 Community theatrical group
089 Singing society or group
090 Cultural performances
091 Art exhibit
092 Literary activities
093 Cultural exchanges with foreign country
094 Genealogical activities
-- Achievement prizes awards (use 914)
-- Gifts or grants to individuals (use 561)
-- Financial support of cultural organizations (use 602)
119 Other cultural or historical activities

Other Instructions and Training Activities
120 Publishing activities
121 Radio or television broadcasting
122 Producing films
123 Discussion groups, forums, panels lectures, etc.
124 Study and research (non-scientific)
125 Giving information or opinion (see also Advocacy)
126 Apprentice training
-- Travel tours (use 299)
149 Other instruction and training

Health Services and Related Activities
150 Hospital
151 Hospital auxiliary
152 Nursing or convalescent home
153 Care and housing for the aged (see also 382)
154 Health clinic
155 Rural medical facility
156 Blood bank
157 Cooperative hospital service organization
158 Rescue and emergency service
159 Nurses register or bureau
160 Aid to the handicapped (see also 031)
161 Scientific research (diseases)
162 Other medical research
163 Health insurance (medical, dental, optical, etc.)
164 Prepared group health plan
165 Community health planning
166 Mental health care
167 Group medical practice association
168 In-faculty group practice association
169 Hospital pharmacy, parking facility, food services, etc.
179 Other health services

Scientific Research Activities
180 Contact or sponsored scientific research for industry
181 Scientific research for government
-- Scientific research (diseases)(use 161)
199 Other scientific research activities

Business and Professional Organizations
200 Business promotion (chamber of commerce, business league, etc.
201 Real estate association
202 Board of trade
203 Regulating business
204 Promotion of fair business practices
205 Professional association
206 Professional association auxiliary
207 Industry trade shows
208 Convention displays
-- Testing products of public safety (use 905)
209 Research, development and testing
210 Professional athletic league
-- Attracting new industry (use 403)
-- Publishing activities (use 120)
-- Insurance or other benefits for members (see Employee or Membership Benefit Organizations)
211 Underwriting municipal insurance
212 Assigned risk insurance activities
213 Tourist bureau
229 Other business or professional group

Farming and Related Activities
230 Farming
231 Farm bureau
232 Agricultural group
233 Horticultural group
234 Farmers cooperative marketing or purchasing
235 Farmers cooperative marketing or purchasing
-- FFA, FHA, 4-H club, etc (use 322)
-- Fair (use 065)
236 Dairy herd improvement association
237 Breeders association
249 Other farming and related activities

Mutual Organizations
250 Mutual ditch, irrigation, telephone, electric company or like organization
251 Credit union
252 Reserve funds or insurance for domestic building and loan association, cooperative bank, or mutual savings bank
253 Mutual insurance company
254 Corporation organized under an Act of Congress (see also use 904)
-- Farmers cooperative marketing or purchasing (use 234)
-- Cooperative hospital service organization (use 157)
259 Other mutual organization

Employee of Membership Benefit Organizations
260 Fraternal Beneficiary society, order, or association
261 Improvement of conditions of workers
262 Association of municipal employees
263 Association of employees
264 Employee or member welfare association
265 Sick, accident, death, or similar benefits
266 Strike benefits
267 Unemployment benefits
268 Pension or retirement benefits
269 Vacation benefits
279 Other services or benefits to members or employees

Sports, Athletic Recreational and Social Activities
280 Country club
281 Hobby club
282 Dinner club
283 Variety club
284 Dog club
285 Women's club
-- Garden club (use 356)
286 Hunting or fishing club
287 Swimming or tennis club
288 Other sports club
-- Boys Club, Little League, etc (use 321)
296 Community center
297 Community recreational facilities (park, playground, etc)
298 Training in sports
299 Travel tours
300 Amateur athletic association
-- School or college athletic association (use 038)
301 Fundraising athletic or sports event
317 Other sports or athletic activities
318 Other recreational activities
319 Other social activities

Youth Activities
320 Boy Scouts, Girl Scouts, etc.
321 Boys Club, Little League, etc.
322 FFA, FHA, 4-H club, etc.
323 Key club
324 YMCA, YWCA, YMCA, etc.
325 Camp
326 Care and housing of children (orphanage, etc)
327 Prevention of cruelty to children
328 Combat juvenile delinquency
349 Other youth organization or activities

Conservation, Environmental and Beautification Activities
350 Preservation of natural resources (conservation)
351 Combating or preventing pollution (air, water, etc)
352 Land acquisition for preservation
353 Soil or water conservation
354 Preservation of scenic beauty
-- Litigation (see Litigation and Legal Aid Activities)
-- Combat community deterioration (use 402)
355 Wildlife sanctuary or refuge
356 Garden club
379 Other conservation, environmental or beautification activities

Housing Activities
380 Low-income housing
381 Low and moderate income housing
382 Housing for the aged (see also 153)
-- Nursing or convalescent home (use 152)
-- Student housing (use 042)
-- Orphanage (use 326)
398 Instruction and guidance on housing
399 Other housing activities

Inner City or Community Activities
400 Area development, redevelopment of renewal
-- Housing (see Housing Activities)
401 Homeowners association
402 Other activity aimed t combating community deterioration
403 Attracting new industry or retaining industry in an area
404 Community promotion
-- Community recreational facility (use 297)
-- Community center (use 296)
405 Loans or grants for minority businesses
-- Job training, counseling, or assistance (use 566)
-- Day care center (use 574)
-- Referral service (social agencies) (use 569)
-- Legal aid to indigents (use 462)
406 Crime prevention
407 Voluntary firemen's organization or auxiliary
-- Rescue squad (use 158)
408 Community service organization
429 Other inner city or community benefit activities

Civil Rights Activities
430 Defense of human and civil rights
431 Elimination of prejudice and discrimination (race, religion, sex, national origin, etc)
432 Lessen neighborhood tensions
449 Other civil rights activities

Litigation and Legal Aid Activities
460 Public interest litigation activities
461 Other litigation or support of litigation
462 Legal aid to indigents
463 Providing bail
465 Plan under IRC section 120

Legislative and Political Activities
480 Propose, support, or oppose legislation
481 Voter information on issues or candidates
482 Voter education (mechanics of registering, voting etc.)
483 Support, oppose, or rate political candidates
484 Provide facilities or services for political campaign activities
509 Other legislative and political activities

Advocacy Attempt to influence public opinion concerning:
510 Firearms control
511 Selective Service System
512 National defense policy
513 Weapons systems
514 Government spending
515 Taxes or tax exemption
516 Separation of church and state
517 Government aid to parochial schools
518 U.S. foreign policy
519 U.S. military involvement
520 Pacifism and peace
521 Economic-political system of U.S.
522 Anti-communism
523 Right to work
524 Zoning or rezoning
525 Location of highway or transportation system
526 Rights of criminal defendants
527 Capital punishment
528 Stricter law enforcement
529 Ecology or conservation
530 Protection of consumer interests
531 Medical care service
532 Welfare systems
533 Urban renewal
534 Busing student to achieve racial balance
535 Racial integration
536 Use of intoxicating beverage
537 Use of drugs or narcotics
538 Use of tobacco
539 Prohibition of erotica
540 Sex education in public schools
541 Population control
542 Birth control methods
543 Legalized abortion
559 Other matters

Other Activities Directed to Individuals
560 Supplying money, goods or services to the poor
561 Gifts or grants to individuals (other than scholarships)
-- Scholarships for children of employees (use 039)
-- Scholarships (other) (use 040)
-- Student loans (use 041)
562 Other loans to individuals
563 Marriage counseling
564 Family planning
565 Credit counseling an assistance
566 Job training, counseling, or assistance
567 Draft counseling
568 Vocational counseling
569 Referral service (social agencies)
572 Rehabilitating convicts or ex-convicts
573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc.
574 Day care center
575 Services for the aged (see also 153 ad 382)
-- Training for aid to the handicapped (see 031 and 160)

Activities Purposes and Activities
600 Community Chest, United Way, etc.
601 Booster club
602 Gifts, grants, or loans to other organizations
603 Non-financial services of facilities to other organizations

Other Purposes and Activities
900 Cemetery or burial activities
901 Perpetual (care fund (cemetery, columbarium, etc)
902 Emergency or disaster aid fund
903 Community trust or component
904 Government instrumentality or agency (see also 254)
905 Testing products for public safety
906 Consumer interest group
907 Veterans activities
908 Patriotic activities
910 Domestic organization with activities outside U.S.
911 Foreign organization
912 Title holding corporation
913 Prevention of cruelty to animals
914 Achievement pries of awards
915 Erection or maintenance of public building or works
916 Cafeteria, restaurant, snack bar, food services, etc.
917 Thrift ship, retail outlet, etc.
918 Book, gift or supply store
919 Advertising
920 Association of employees
921 Loans or credit reporting
922 Endowment fund or financial services
923 Indians (tribes, cultures, etc.)
924 Traffic or tariff bureau
925 Section 501(c)(1) with 50% deductibility
926 Government instrumentality other than section 501(c)
927 Fundraising
928 4947(a)(2) trust
930 Prepaid legal services pan exempt under IRC section 501(c)(20)
931 Withdrawal liability payment fund
990 Section 501(k) child care organization

National Taxonomy of Exempt Entities (NTEE) Code (1999)

The National Taxonomy of Exempt Entities (NTEE) Code is a four digit code used to classify an exempt Internal Revenue Code 501 (c)(3) organization. A table of the codes found in the first three-digits can be found described below. The first digit (Common Code) is a modifier used to describe activities in support of nonprofit organizations. The fourth digit further defines the classification of the organization and is not defined here.

Common Codes (first digit)

Code Description

A Alliance Organization
B Management and Technical Assistance Services
C Professional Societies, Associations
D Regulation, Administration, Accreditation Services
E Research Institutes, Services
F Public Policy Research and Analysis
G Reform
H Ethics
I Single Organization Support
J Fund Raising and/or Fund Distribution
K Equal Opportunity and Access
L Information and Referral Services
M Public Education (Increasing Public Awareness)
N Volunteer Bureaus
P Formal/General Education
Z Unknown

NATIONAL TAXONOMY OF EXEMPT ENTITIES - CORE CODES for 1999. See page 26
for the old 1998 NTEE Codes. All organizations must use the 1999 codes as
of January 1, 1999. *N.E.C. (Not Elsewhere Classified)

A Arts, Culture, and Humanities A01 Alliance/Advocacy Organizations A02 Management & Technical Assistance A03 Professional Societies, Associations
A05 Research Institutes and/or Public Policy Analysis
A11 Single Organization Support
A12 Fund Raising and/or Fund Distribution
A19 Nonmonetary Support N.E.C.*
A20 Arts, Cultural Organizations - Multipurpose
A23 Cultural, Ethnic Awareness
A25 Arts Education
A26 Arts Council/Agency
A30 Media, Communications Organizations
A31 Film, Video
A32 Television
A33 Printing, Publishing
A34 Radio
A40 Visual Arts Organizations
A50 Museum, Museum Activities
A51 Art Museums
A52 Children's Museums
A54 History Museums
A56 Natural History, Natural Science Museums
A57 Science and Technology Museums
A60 Performing Arts Organizations
A61 Performing Arts Centers
A62 Dance
A63 Ballet
A65 Theater
A68 Music
A69 Symphony Orchestras
A6A Opera
A6B Singing, Choral
A6C Music Groups, Bands, Ensembles
A6E Performing Arts Schools
A70 Humanities Organizations
A80 Historical Societies, Related Historical Activities
A84 Commemorative Events
A90 Arts Service Organizations and Activities
A99 Arts, Culture, and Humanities N.E.C.
B Education B01 Alliance/Advocacy Organizations B02 Management & Technical Assistance B03 Professional Societies, Associations
B05 Research Institutes and/or Public Policy Analysis
B11 Single Organization Support
B12 Fund Raising and/or Fund Distribution
B19 Nonmonetary Support N.E.C.
B20 Elementary, Secondary Education, K - 12
B21 Kindergarten, Preschool, Nursery School, Early Admissions
B24 Primary, Elementary Schools
B25 Secondary, High School
B28 Specialized Education Institutions
B30 Vocational, Technical Schools
B40 Higher Education Institutions
B41 Community or Junior Colleges
B42 Undergraduate College (4-year)
B43 University or Technological Institute
B50 Graduate, Professional Schools (Separate Entities)
B60 Adult, Continuing Education
B70 Libraries
B80 Student Services, Organizations of Students
B82 Scholarships, Student Financial Aid Services, Awards
B83 Student Sororities, Fraternities
B84 Alumni Associations
B90 Educational Services and Schools - Other
B92 Remedial Reading, Reading Encouragement
B94 Parent/Teacher Group
B99 Education N.E.C.
C Environmental Quality, Protection, and Beautification C01 Alliance/Advocacy Organizations C02 Management & Technical Assistance C03 Professional Societies, Associations C05 Research Institutes and/or Public Policy Analysis
C11 Single Organization Support
C12 Fund Raising and/or Fund Distribution
C19 Nonmonetary Support N.E.C.
C20 Pollution Abatement and Control Services
C27 Recycling Programs
C30 Natural Resources Conservation and Protection
C32 Water Resource, Wetlands Conservation and Management
C34 Land Resources Conservation
C35 Energy Resources Conservation and Development
C36 Forest Conservation
C40 Botanical, Horticultural, and Landscape Services
C41 Botanical Gardens, Arboreta and Botanical Organizations
C42 Garden Club, Horticultural Program
C50 Environmental Beautification and Aesthetics
C60 Environmental Education and Outdoor Survival Programs
C99 Environmental Quality, Protection, and Beautification N.E.C.

D Animal-Related
D01 Alliance/Advocacy Organizations
D02 Management & Technical Assistance
D03 Professional Societies, Associations
D05 Research Institutes and/or Public Policy Analysis
D11 Single Organization Support
D12 Fund Raising and/or Fund Distribution
D19 Nonmonetary Support N.E.C.
D20 Animal Protection and Welfare
D30 Wildlife Preservation, Protection
D31 Protection of Endangered Species
D32 Bird Sanctuary, Preserve
D33 Fisheries Resources
D34 Wildlife Sanctuary, Refuge
D40 Veterinary Services
D50 Zoo, Zoological Society
D60 Other Services - Specialty Animals
D61 Animal Training, Behavior
D99 Animal-Related N.E.C.
E Health - General and Rehabilitative E01 Alliance/Advocacy Organizations E02 Management & Technical Assistance
E03 Professional Societies, Associations
E05 Research Institutes and/or Public Policy Analysis
E11 Single Organization Support
E12 Fund Raising and/or Fund Distribution
E19 Nonmonetary Support N.E.C.
E20 Hospitals and Related Primary Medical Care Facilities
E21 Community Health Systems
E22 Hospital, General
E24 Hospital, Specialty
E30 Health Treatment Facilities, Primarily Outpatient
E31 Group Health Practice (Health Maintenance Organizations)
E32 Ambulatory Health Center, Community Clinic
E40 Reproductive Health Care Facilities and Allied Services
E42 Family Planning Centers
E50 Rehabilitative Medical Services
E60 Health Support Services
E61 Blood Supply Related
E62 Ambulance, Emergency Medical Transport Services
E65 Organ and Tissue Banks
E70 Public Health Program (Includes General Health and Wellness Promotion
Services)
E80 Health, General and Financing
E86 Patient Services - Entertainment, Recreation
E90 Nursing Services (General)
E91 Nursing, Convalescent Facilities
E92 Home Health Care
E99 Health - General and Rehabilitative N.E.C.

F Mental Health, Crisis Intervention F01 Alliance/Advocacy Organizations F02 Management & Technical Assistance
F03 Professional Societies, Associations
F05 Research Institutes and/or Public Policy Analysis
F11 Single Organization Support
F12 Fund Raising and/or Fund Distribution
F19 Nonmonetary Support N.E.C.
F20 Alcohol, Drug and Substance Abuse, Dependency Prevention and
Treatment
F21 Alcohol, Drug Abuse, Prevention Only
F22 Alcohol, Drug Abuse, Treatment Only
F30 Mental Health Treatment - Multipurpose and N.E.C.
F31 Psychiatric, Mental Health Hospital
F32 Community Mental Health Center
F33 Group Home, Residential Treatment Facility - Mental Health Related
F40 Hot Line, Crisis Intervention Services
F42 Rape Victim Services
F50 Addictive Disorders N.E.C.
F52 Smoking Addiction
F53 Eating Disorder, Addiction
F54 Gambling Addiction
F60 Counseling, Support Groups
F70 Mental Health Disorders
F80 Mental Health Association, Multipurpose
F99 Mental Health, Crisis Intervention N.E.C.

G Diseases, Disorders, Medical Disciplines
G01 Alliance/Advocacy Organizations
G02 Management & Technical Assistance
G03 Professional Societies, Associations
G05 Research Institutes and/or Public Policy Analysis
G11 Single Organization Support
G12 Fund Raising and/or Fund Distribution
G19 Nonmonetary Support N.E.C.
G20 Birth Defects and Genetic Diseases
G25 Down Syndrome
G30 Cancer
G40 Diseases of Specific Organs
G41 Eye Diseases, Blindness and Vision Impairments
G42 Ear and Throat Diseases
G43 Heart and Circulatory System Diseases, Disorders
G44 Kidney Disease
G45 Lung Disease
G48 Brain Disorders
G50 Nerve, Muscle and Bone Diseases
G51 Arthritis
G54 Epilepsy
G60 Allergy Related Diseases
G61 Asthma
G70 Digestive Diseases, Disorders
G80 Specifically Named Diseases
G81 AIDS
G83 Alzheimer's Disease
G84 Autism
G90 Medical Disciplines
G92 Biomedicine, Bioengineering
G94 Geriatrics
G96 Neurology, Neuroscience
G98 Pediatrics
G9B Surgery
G99 Diseases, Disorders, Medical Disciplines N.E.C.
H Medical Research H01 Alliance/Advocacy Organizations H02 Management & Technical Assistance H03 Professional Societies, Associations H05 Research Institutes and/or Public Policy Analysis H11 Single Organization Support
H12 Fund Raising and/or Fund Distribution
H19 Nonmonetary Support N.E.C.
H20 Birth Defects, Genetic Diseases Research
H25 Down Syndrome Research
H30 Cancer Research
H40 Specific Organ Research
H41 Eye Research
H42 Ear and Throat Research
H43 Heart, Circulatory Research
H44 Kidney Research
H45 Lung Research
H48 Brain Disorders Research
H50 Nerve, Muscle, Bone Research
H51 Arthritis Research
H54 Epilepsy Research
H60 Allergy Related Disease Research
H61 Asthma Research
H70 Digestive Disease, Disorder Research
H80 Specifically Named Diseases Research
H81 AIDS Research
H83 Alzheimer's Disease Research
H84 Autism Research
H90 Medical Specialty Research
H92 Biomedicine, Bioengineering Research
H94 Geriatrics Research
H96 Neurology, Neuroscience Research
H98 Pediatrics Research
H9B Surgery Research
H99 Medical Research N.E.C.

I Crime, Legal Related I01 Alliance/Advocacy Organizations I02 Management & Technical Assistance
I03 Professional Societies, Associations
I05 Research Institutes and/or Public Policy Analysis
I11 Single Organization Support
I12 Fund Raising and/or Fund Distribution
I19 Nonmonetary Support N.E.C.
I20 Crime Prevention N.E.C.
I21 Delinquency Prevention
I23 Drunk Driving Related
I30 Correctional Facilities N.E.C.
I31 Transitional Care, Half-Way House for Offenders, Ex-Offenders
I40 Rehabilitation Services for Offenders
I43 Services to Prisoners and Families - Multipurpose
I44 Prison Alternatives
I50 Administration of Justice, Courts
I51 Dispute Resolution, Mediation Services
I60 Law Enforcement Agencies (Police Departments)
I70 Protection Against, Prevention of Neglect, Abuse, Exploitation
I71 Spouse Abuse, Prevention of
I72 Child Abuse, Prevention of
I73 Sexual Abuse, Prevention of
I80 Legal Services
I83 Public Interest Law, Litigation
I99 Crime, Legal Related N.E.C.

J Employment, Job Related
J01 Alliance/Advocacy Organizations
J02 Management & Technical Assistance
J03 Professional Societies, Associations
J05 Research Institutes and/or Public Policy Analysis
J11 Single Organization Support
J12 Fund Raising and/or Fund Distribution
J19 Nonmonetary Support N.E.C.
J20 Employment Procurement Assistance, Job Training
J21 Vocational Counseling, Guidance and Testing
J22 Vocational Training
J30 Vocational Rehabilitation
J32 Goodwill Industries
J33 Sheltered Remunerative Employment, Work Activity Center N.E.C.
J40 Labor Unions, Organizations
J99 Employment, Job Related N.E.C.
K Food, Agriculture, and Nutrition K01 Alliance/Advocacy Organizations K02 Management & Technical Assistance K03 Professional Societies, Associations K05 Research Institutes and/or Public Policy Analysis
K11 Single Organization Support
K12 Fund Raising and/or Fund Distribution
K19 Nonmonetary Support N.E.C.
K20 Agricultural Programs
K25 Farmland Preservation
K26 Livestock Breeding, Development, Management
K28 Farm Bureau, Grange
K30 Food Service, Free Food Distribution Programs
K31 Food Banks, Food Pantries
K34 Congregate Meals
K35 Eatery, Agency, Organization Sponsored
K36 Meals on Wheels
K40 Nutrition Programs
K50 Home Economics
K99 Food, Agriculture, and Nutrition N.E.C.

L Housing, Shelter
L01 Alliance/Advocacy Organizations
L02 Management & Technical Assistance
L03 Professional Societies, Associations
L05 Research Institutes and/or Public Policy Analysis
L11 Single Organization Support
L12 Fund Raising and/or Fund Distribution
L19 Nonmonetary Support N.E.C.
L20 Housing Development, Construction, Management
L21 Public Housing Facilities
L22 Senior Citizens' Housing/Retirement Communities
L25 Housing Rehabilitation
L30 Housing Search Assistance
L40 Low-Cost Temporary Housing
L41 Homeless, Temporary Shelter For
L50 Housing Owners, Renters Organizations
L80 Housing Support Services -- Other
L81 Home Improvement and Repairs
L82 Housing Expense Reduction Support
L99 Housing, Shelter N.E.C.

M Public Safety, Disaster Preparedness, and Relief M01 Alliance/Advocacy Organizations M02 Management & Technical Assistance M03 Professional Societies, Associations
M05 Research Institutes and/or Public Policy Analysis
M11 Single Organization Support
M12 Fund Raising and/or Fund Distribution
M19 Nonmonetary Support N.E.C.
M20 Disaster Preparedness and Relief Services
M23 Search and Rescue Squads, Services
M24 Fire Prevention, Protection, Control
M40 Safety Education
M41 First Aid Training, Services
M42 Automotive Safety
M99 Public Safety, Disaster Preparedness, and Relief N.E.C.
N Recreation, Sports, Leisure, Athletics N01 Alliance/Advocacy Organizations
N02 Management & Technical Assistance
N03 Professional Societies, Associations
N05 Research Institutes and/or Public Policy Analysis
N11 Single Organization Support
N12 Fund Raising and/or Fund Distribution
N19 Nonmonetary Support N.E.C.
N20 Recreational and Sporting Camps
N30 Physical Fitness and Community Recreational Facilities
N31 Community Recreational Centers
N32 Parks and Playgrounds
N40 Sports Training Facilities, Agencies
N50 Recreational, Pleasure, or Social Club
N52 Fairs, County and Other
N60 Amateur Sports Clubs, Leagues, N.E.C.
N61 Fishing, Hunting Clubs
N62 Basketball
N63 Baseball, Softball
N64 Soccer Clubs, Leagues
N65 Football Clubs, Leagues
N66 Tennis, Racquet Sports Clubs, Leagues
N67 Swimming, Water Recreation
N68 Winter Sports (Snow and Ice)
N69 Equestrian, Riding
N6A Golf
N70 Amateur Sports Competitions
N71 Olympics Committees and Related International Competitions N72 Special Olympics N80 Professional Athletic Leagues
N99 Recreation, Sports, Leisure, Athletics N.E.C.

O Youth Development O01 Alliance/Advocacy Organizations O02 Management & Technical Assistance O03 Professional Societies, Associations O05 Research Institutes and/or Public Policy Analysis
O11 Single Organization Support
O12 Fund Raising and/or Fund Distribution
O19 Nonmonetary Support N.E.C.
O20 Youth Centers, Clubs, Multipurpose
O21 Boys Clubs
O22 Girls Clubs
O23 Boys and Girls Clubs (Combined)
O30 Adult, Child Matching Programs
O31 Big Brothers, Big Sisters
O40 Scouting Organizations
O41 Boy Scouts of America
O42 Girl Scouts of the U.S.A.
O43 Camp Fire
O50 Youth Development Programs, Other
O51 Youth Community Service Clubs
O52 Youth Development - Agricultural
O53 Youth Development - Business
O54 Youth Development - Citizenship Programs
O55 Youth Development - Religious Leadership
O99 Youth Development N.E.C.

P Human Services - Multipurpose and Other P01 Alliance/Advocacy Organizations
P02 Management & Technical Assistance
P03 Professional Societies, Associations
P05 Research Institutes and/or Public Policy Analysis
P11 Single Organization Support
P12 Fund Raising and/or Fund Distribution
P19 Nonmonetary Support N.E.C.
P20 Human Service Organizations - Multipurpose
P21 American Red Cross
P22 Urban League
P24 Salvation Army
P26 Volunteers of America P27 Young Men's or Women's Associations (YMCA, YWCA, YWHA, YMHA) P28 Neighborhood Centers, Settlement Houses
P29 Thrift Shops
P30 Children's, Youth Services
P31 Adoption
P32 Foster Care
P33 Child Day Care
P40 Family Services
P42 Single Parent Agencies, Services
P43 Family Violence Shelters, Services
P44 Homemaker, Home Health Aide
P45 Family Services, Adolescent Parents
P46 Family Counseling
P50 Personal Social Services
P51 Financial Counseling, Money Management
P52 Transportation, Free or Subsidized
P58 Gift Distribution
P60 Emergency Assistance (Food, Clothing, Cash)
P61 Travelers' Aid
P62 Victims' Services
P70 Residential, Custodial Care
P72 Half-Way House (Short-Term Residential Care)
P73 Group Home (Long Term)
P74 Hospice
P75 Senior Continuing Care Communities
P80 Services to Promote the Independence of Specific Populations
P81 Senior Centers, Services
P82 Developmentally Disabled Centers, Services
P84 Ethnic, Immigrant Centers, Services
P85 Homeless Persons Centers, Services
P86 Blind/Visually Impaired Centers, Services
P87 Deaf/Hearing Impaired Centers, Services
P99 Human Services - Multipurpose and Other N.E.C. Q International, Foreign Affairs, and National Security Q01 Alliance/Advocacy Organizations Q02 Management & Technical Assistance Q03 Professional Societies, Associations
Q05 Research Institutes and/or Public Policy Analysis
Q11 Single Organization Support
Q12 Fund Raising and/or Fund Distribution
Q19 Nonmonetary Support N.E.C.
Q20 Promotion of International Understanding
Q21 International Cultural Exchange
Q22 International Student Exchange and Aid
Q23 International Exchanges, N.E.C.
Q30 International Development, Relief Services
Q31 International Agricultural Development
Q32 International Economic Development
Q33 International Relief
Q40 International Peace and Security
Q41 Arms Control, Peace Organizations
Q42 United Nations Association
Q43 National Security, Domestic
Q70 International Human Rights
Q71 International Migration, Refugee Issues
Q99 International, Foreign Affairs, and National Security N.E.C.

R Civil Rights, Social Action, Advocacy
R01 Alliance/Advocacy Organizations
R02 Management & Technical Assistance
R03 Professional Societies, Associations
R05 Research Institutes and/or Public Policy Analysis
R11 Single Organization Support
R12 Fund Raising and/or Fund Distribution
R19 Nonmonetary Support N.E.C.
R20 Civil Rights, Advocacy for Specific Groups
R22 Minority Rights
R23 Disabled Persons' Rights
R24 Women's Rights
R25 Seniors' Rights
R26 Lesbian, Gay Rights
R30 Intergroup, Race Relations
R40 Voter Education, Registration
R60 Civil Liberties Advocacy
R61 Reproductive Rights
R62 Right to Life
R63 Censorship, Freedom of Speech and Press Issues
R67 Right to Die, Euthanasia Issues
R99 Civil Rights, Social Action, Advocacy N.E.C.

S Community Improvement, Capacity Building S01 Alliance/Advocacy Organizations S02 Management & Technical Assistance
S03 Professional Societies, Associations
S05 Research Institutes and/or Public Policy Analysis
S11 Single Organization Support
S12 Fund Raising and/or Fund Distribution
S19 Nonmonetary Support N.E.C.
S20 Community, Neighborhood Development, Improvement (General)
S21 Community Coalitions
S22 Neighborhood, Block Associations
S30 Economic Development
S31 Urban, Community Economic Development
S32 Rural Development
S40 Business and Industry
S41 Promotion of Business
S43 Management Services for Small Business, Entrepreneurs
S46 Boards of Trade
S47 Real Estate Organizations
S50 Nonprofit Management
S80 Community Service Clubs
S81 Women's Service Clubs
S82 Men's Service Clubs
S99 Community Improvement, Capacity Building N.E.C.

T Philanthropy, Voluntarism, and Grantmaking Foundations
T01 Alliance/Advocacy Organizations
T02 Management & Technical Assistance
T03 Professional Societies, Associations
T05 Research Institutes and/or Public Policy Analysis
T11 Single Organization Support
T12 Fund Raising and/or Fund Distribution
T19 Nonmonetary Support N.E.C.
T20 Private Grantmaking Foundations
T21 Corporate Foundations
T22 Private Independent Foundations
T23 Private Operating Foundations
T30 Public Foundations
T31 Community Foundations
T40 Voluntarism Promotion
T50 Philanthropy, Charity, Voluntarism Promotion, General
T70 Fund Raising Organizations That Cross Categories
T90 Named Trusts/Foundations N.E.C.
T99 Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

U Science and Technology Research Institutes, Services U01 Alliance/Advocacy Organizations U02 Management & Technical Assistance U03 Professional Societies, Associations U05 Research Institutes and/or Public Policy Analysis
U11 Single Organization Support
U12 Fund Raising and/or Fund Distribution
U19 Nonmonetary Support N.E.C.
U20 Science, General
U21 Marine Science and Oceanography
U30 Physical Sciences, Earth Sciences Research and Promotion
U31 Astronomy
U33 Chemistry, Chemical Engineering
U34 Mathematics
U36 Geology
U40 Engineering and Technology Research, Services
U41 Computer Science
U42 Engineering
U50 Biological, Life Science Research
U99 Science and Technology Research Institutes, Services N.E.C.

V Social Science Research Institutes, Services
V01 Alliance/Advocacy Organizations
V02 Management & Technical Assistance
V03 Professional Societies, Associations
V05 Research Institutes and/or Public Policy Analysis
V11 Single Organization Support
V12 Fund Raising and/or Fund Distribution
V19 Nonmonetary Support N.E.C.
V20 Social Science Institutes, Services
V21 Anthropology, Sociology
V22 Economics (as a social science)
V23 Behavioral Science
V24 Political Science
V25 Population Studies
V26 Law, International Law, Jurisprudence
V30 Interdisciplinary Research
V31 Black Studies
V32 Women's Studies
V33 Ethnic Studies
V34 Urban Studies
V35 International Studies
V36 Gerontology (as a social science)
V37 Labor Studies
V99 Social Science Research Institutes, Services N.E.C.

W Public, Society Benefit - Multipurpose and Other W01 Alliance/Advocacy Organizations W02 Management & Technical Assistance
W03 Professional Societies, Associations
W05 Research Institutes and/or Public Policy Analysis
W11 Single Organization Support
W12 Fund Raising and/or Fund Distribution
W19 Nonmonetary Support N.E.C.
W20 Government and Public Administration
W22 Public Finance, Taxation, Monetary Policy
W24 Citizen Participation
W30 Military, Veterans' Organizations
W40 Public Transportation Systems, Services
W50 Telephone, Telegraph and Telecommunication Services
W60 Financial Institutions, Services (Non-Government Related)
W61 Credit Unions
W70 Leadership Development
W80 Public Utilities
W90 Consumer Protection, Safety
W99 Public, Society Benefit - Multipurpose and Other N.E.C.

X Religion Related, Spiritual Development
X01 Alliance/Advocacy Organizations
X02 Management & Technical Assistance
X03 Professional Societies, Associations
X05 Research Institutes and/or Public Policy Analysis
X11 Single Organization Support
X12 Fund Raising and/or Fund Distribution
X19 Nonmonetary Support N.E.C.
X20 Christian
X21 Protestant
X22 Roman Catholic
X30 Jewish
X40 Islamic
X50 Buddhist
X70 Hindu
X80 Religious Media, Communications Organizations
X81 Religious Film, Video
X82 Religious Television
X83 Religious Printing, Publishing
X84 Religious Radio
X90 Interfaith Issues
X99 Religion Related, Spiritual Development N.E.C.

Y Mutual/Membership Benefit Organizations, Other Y01 Alliance/Advocacy Organizations Y02 Management & Technical Assistance
Y03 Professional Societies, Associations
Y05 Research Institutes and/or Public Policy Analysis
Y11 Single Organization Support
Y12 Fund Raising and/or Fund Distribution
Y19 Nonmonetary Support N.E.C.
Y20 Insurance Providers, Services
Y22 Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations
Y23 Mutual Insurance Company or Association
Y24 Supplemental Unemployment Compensation
Y25 State-Sponsored Worker's Compensation Reinsurance Organizations
Y30 Pension and Retirement Funds
Y33 Teachers Retirement Fund Association
Y34 Employee Funded Pension Trust
Y35 Multi-Employer Pension Plans
Y40 Fraternal Beneficiary Societies
Y42 Domestic Fraternal Societies
Y43 Voluntary Employees Beneficiary Associations (Non-Government)
Y44 Voluntary Employees Beneficiary Associations (Government)
Y50 Cemeteries, Burial Services
Y99 Mutual/Membership Benefit Organizations, Other N.E.C.

Z Unknown
Z99 Unknown

NTEE CODES 1998

NATIONAL TAXONOMY OF EXEMPT ENTITIES
See page 15 for the New 1999 NTEE Codes. All organizations
must use the 1999 codes as of January 1, 1999.

Code

ARTS, CULTURE, AND HUMANITIES

A20 Arts, Cultural Organizations - Multipurpose
Organizations that promote, produce, or offer access to a variety of
arts experiences encompassing the visual, media, and performing arts.
A23 Cultural, Ethnic Awareness
Programs that promote artistic expression within particular ethnic,
racial unities or that enhance awareness of particular ethnic, racial
cultures.
A24 Folk Arts, Traditional Arts
Organizations engaged in promoting, producing, or performing art forms
informally learned and transmitted in contexts characteristic of
ethnic, religious, linguistic, occupational and/or regional groups.
A25 Arts Education, Schools of Art
Schools and organizations that promote education in a variety of
artistic disciplines. Performing arts schools - use A6E
A26 Arts Council, Agency
Organizations that provide funding, management, and programming
services for a variety of arts agencies in a specific geographic
locale.
A30 Media, Communications Organizations
Organizations that produce, disseminate, or provide production
facilities in one or more media forms.
A31 Film, Video - Includes holography.
A32 Television
A33 Printing, Publishing - Includes newspapers, literary journals, and other publishers.
A34 Radio - Includes radio reading services.
A40 Visual Art organizations, Services N.E.C.
A41 Architecture Centers, Services
A42 Photography
A43 Sculpture
A44 Design Centers, Services
A45 Painting
A46 Drawing
A47 Ceramic Arts
A48 Art Conservation
A50 Museums, Museum Activities - General museums covering arts and sciences -
use A50.
A51 Art Museums - Includes museums and galleries in fine, decorative, or textile arts.
A52 Children's Museums
A53 Folk Arts, Ethnic Museums - Includes African American museums.
A54 History Museums
A55 Marine, Maritime Museums - Includes historic ships.
A56 Natural History, Natural Science Museums
Includes anthropological museums and Native American museums.
A57 Science and Technology Museums
A58 Sports, Hobby Museums
A59 Specialized Museums N.E.C.
A5A Planetarium

A60 Performing Arts organizations, Activities
A61 Performing Arts Centers
A62 Dance
A63 Ballet
A64 Choreography
A65 Theater N.E.C.
A66 Playwriting
A67 Musical Theater
A68 Music N.E.C.
A69 Symphony orchestras
A6A Opera, Light Opera
A6B Singing, Choral
A6C Music Groups, Bands, Ensembles N.E.C.
A6D Music Composition
A6E Performing Arts Schools
A6F Multimedia, Experimental Companies, Performances
Often mixes several of the performing arts, also includes performance
art.
A6G Circus, Circus Arts
A70 Humanities Organizations N.E.C.
Groups that promote the study, teaching, or appreciation of the
humanities archaeology, art history, modem and classical languages,
philosophy, ethics, and theology, comparative religion).
A71 Art History
A72 History and Archaeology
A73 Classical Languages
A74 Foreign Language Schools, Services - English-as-a-second-language - use B63.
A75 Language and Linguistics N.E.C.
A76 Literary Services, Activities
Includes English literature and programs that promote the study and/or
research of the works of individual writers and poets.
A77 Philosophy, Ethics
A78 Theology, Comparative Religion - Theological school, education - use B58.
A80 Historic Societies and Activities
A82 Historic Preservation, Historical Societies
(Include Daughters of the American Revolution, Daughters of American
Colonists.)
A83 Genealogical organizations, Services
A84 Commemorative Events (Centennials, etc.)
Other fairs and festivals - use N52
A85 Veterans' and War Memorials
A90 Arts Service Organizations and Activities
Artist's Services: Services to individual artists or groups of artists,
such as workshops, discounts on group purchases, funds to indigent
artists, or tax, legal, or accounting aid.
A99 Arts, Culture, Humanities N.E.C.

EDUCATIONAL INSTITUTIONS AND RELATED ACTIVITIES

ENVIRONMENTAL QUALITY, PROTECTION, AND BEAUTIFICATION

C20 Pollution Abatement and Control Services
Organizations that promote a clean environment through control,
reduction, or elimination of elements that produce air, water, or noise
pollution.
C21 Air Pollution Control
Organizations that promote clean air through control, reduction, or
elimination of smoke, exhaust, and other toxins that contribute to air
pollution.
C22 Water Pollution Control
Organizations that work to control or eliminate elements that pollute
water resources. For general water resource conservation - use C32.
C23 Noise Pollution Control
Organizations or services that set standards for and work to reduce
noise levels to a point where they are not hazardous to human health
and environment.
C25 Hazardous Wastes and Toxic Substances
Organizations involved in the control, reduction, or elimination of
pesticides, and other substances deemed hazardous to human, animal, and
plant life.
C26 Solid Waste Management N.E.C
Organizations involved in the collection, processing, and disposal of
solid wastes and with the recovery of heat energy from solid waste
combustion for conversion to electrical power.
C27 Recycling Programs
Organizations involved in collecting and processing materials such as
paper, aluminum, glass. etc., that can be recycled and/or reused.
C28 Global Warming (Greenhouse Effect)
Organizations and activities concerned with the increase of CO2 in the
atmosphere and the resulting climate changes. The Greenhouse Effect
comes in part from the old biomass, e.g., fossil fuels, and the
destruction of modern biomass, e.g., forests in the temperate and
tropical regions.
C30 Natural Resources Conservation and Protection
Organizations involved in the conservation and preservation of natural
resources, including land, water energy, and plant resources, for
general use and enjoyment of the public. For wildlife preservation,
protection - use K25, and for irrigation services - use K22. Note:
Audubon Societies - use C3O/D30
C32 Water Resource, Wetlands Conservation and Management
C34 Land Resources Conservation
C35 Energy Resource Conservation and Development
For energy and electrical service suppliers - use W80.
C36 Forestry Services
C38 Plant Conservation N.E.C.
C40 Botanical, Horticultural, and Landscape Services N.E.C
C41 Botanical Gardens, Arboreta, etc.
C42 Garden Club, Horticultural Program
C43 Landscape Services
C50 Environmental Beautification and Open Spaces
Anti-litter campaigns, programs to preserve "green space" or "open
space" in urban or rural settings, and highway beautification programs.
Community, neighborhood improvement - use S20.

C60 Environmental Education and Outdoor Survival Programs
Nature centers and other organizations established to educate the
public about various aspects of the natural environment, and outdoor
adventure programs designed to teach both survival skills and
appreciation of the environment.
C99 Environment Programs N.E.C.

ANIMAL RELATED

D20 Animal Protection and Welfare
Humane societies, SPCA's and programs to protect animals from
exploitation for research or industrial purposes.
D21 Animal Population Control
Organizations that serve to protect animal life through reduction or
control of the overall population size, e.g., castration and spaying
programs.
D30 Wildlife Preservation Protection
D31 Protection of Endangered Species
D32 Bird Sanctuary, Preserve
D33 Fisheries Resources
D34 Wildlife Sanctuary, Refuge
D40 Veterinary Services N.E.C.
D41 Animal Hospital
D50 Zoo, Zoological Society
D51 Aquariums
D60 Other Services - Specialty Animals
D61 Animal Training and Behavior
D62 Animal Exhibition, Show
D63 Animal Clubs (e.g., dog clubs)
D99 Animal Related Activities N.E.C.

HEALTH - GENERAL AND REHABILITATIVE

E20 Hospitals, Nursing Homes, and Related Primary Medical and Convalescent
Care Facilities
Primary in-patient facilities which provide short or long - term
hospital or convalescent care. Animal hospital - use D41.
Psychiatric, mental health hospital - use F31. Homes and residential
facilities primarily providing custodial care - use P70.
E21 Community Health Systems (Includes Management Corporations)
Multiple hospitals and/or facilities - must own or manage at least one
hospital.
E22 Hospital, General
E24 Hospital, Specialty
E26 Intensive Care Units
E30 Health Treatment Facilities, Primarily Outpatient
E31 Group Health Practice (Health Maintenance Organizations)
E32 Ambulatory Health Center, Community Clinic
E33 Well-Baby Clinic, Infant Center
E34 Dental Clinic Care
E35 Optometry, Eye Screening Clinic
E36 Podiatry, Foot Clinic
E38 Burn Center, Institute
E39 Rural Health Care
E40 Reproductive Health Care Facilities and Allied Services
Prevention of adolescent pregnancy - use P35.
E41 Obstetrics and Gynecology Clinics, Birthing Centers
B42 Family Planning Center
E43 Pregnancy Termination, Abortion Clinic
E44 Fertility Treatment Centers, Services
E45 Voluntary Sterilization Centers
E46 Prenatal Care, Child Birth Preparation Centers
E47 Human Sexuality Education, Counseling

E50 Rehabilitative Medical Services
Organizations that provide primary health care and rehabilitative
therapy to individuals suffering from physical or mental impairments
due to injury, genetic defect, or disease, including physical and
occupational therapy services and inpatient and outpatient facilities,
that provide multi-disciplinary restorative services. Easter Seal
Society - use E50. Vocational rehabilitation - use J30. Disabled,
promotion of independent living - use P80.
E51 Physical Therapy Services
Facilities for the provision of occupational therapy services
prescribed by physicians.
E52 Art Therapy
E56 Speech and Hearing Centers
Diagnostic testing and rehabilitative therapy to individuals suffering
from impairments due to injury, defect, or disease.
E60 Health Support Services
E61 Blood Supply Related
Blood banks, blood centers, and other organizations, involved in the
collection processing, storage, and transport of blood and components.
E62 Ambulance, Emergency Medical Transport Services
Ambulance services, medical air transport, and other services designed
to transport patients to health care facilities for medical treatment.
Search and rescue squads, services - use M23.
E63 Emergency Medical Services N.E.C.
Shock, trauma Programs, Lifeline Programs, and similar services
designed to provide medical services to persons in need of immediate
care.
E65 Organ and Tissue Bank N.E.C.
E66 Pharmacy, Pharmacology
E70 Public Health Programs (Includes General Health and Wellness Promotion
Services)
Health fairs, health screening Programs, and other Programs designed to
promote public health through education about good health practice,
screening for potential health hazards such as blood pressure testing,
etc. First aid training, services - use M41. Poisoning control and
prevention - use M43.
E71 Sexually Transmitted Disease Control, Prevention
Organizations that conduct a variety of activities to Prevent the
spread of sexually transmitted diseases through health screening and
treatment, public education on preventive techniques, etc.
E72 Communicable Diseases Control, Prevention N.E.C.
Programs designed to prevent the spread of communicable diseases
through immunization and education, investigation of epidemic
outbreaks, and monitoring of communicable disease activity.
E73 Occupational Health Promotion
Organizations working to prevent injuries and the spread of diseases or
related to work-related conditions, including detection and prevention
of potential work hazards, provision of health services to employees,
etc.
E74 Epidemiology
E80 Health (General and Financing)
E81 Health Insurance, Prepaid Health Care Plans - Except HMOs, use - E31.
E82 Health Care Financing N.E.C
E83 Health Care - Cost Containment Programs
E84 HMO Financing, Insurance
E85 Medical, Bioethics Programs
E86 Patient Services - Entertainment, Recreation
Includes Make-a-Wish groups (crosscode with P30) and Ronald McDonald
House
E87 Patient Services-Counseling, Including Pastoral Care
E90 Nursing Services (General - Includes Candy Stripers)
E91 Nursing, Convalescent Facilities - Includes Geriatric Centers
E92 Home Health Care
Visiting nurse associations and similar organizations that provide
nursing care and related health services to homebound patients who
might overwise require care in an institution.
E99 Medicine, Medical Care N.E.C.

MENTAL HEALTH, CRISIS INTERVENTION

F20 Alcohol Drug, and Substance Abuse, Dependency Prevention and Treatment
Drunk driving prevention use 123
F21 Alcohol, Drug Abuse, Prevention only
F22 Alcohol, Drug Abuse, Treatment only
F30 Mental Health Treatment - Multipurpose and N.E.C.
F31 Psychiatric, Mental Health Hospital
F32 Community Mental Health Center
F33 Group Home, Residential Treatment Facility Mental Health Related
For homes and residential facilities primarily providing custodial care
use P70.
F34 Transitional Residential Care, Treatment (Half-Way House, Mental Health Related
F40 Hot Line, Crisis Intervention Services
F41 Suicide Prevention
F42 Rape Victim Services
F50 Addictive Disorders N.E.C.
F52 Smoking Addiction
F53 Eating Disorder, Addiction
F54 Gambling Addiction
F6O Counseling, Support Group
F61 Grief, Bereavement Counseling
F70 Mental Health Disorders
F71 Stress Related Disorders
F72 Depression
F73 Schizophrenia
F80 Mental Health Association, Multipurpose
Organizations that provide a variety of services to promote mental
health, including public education, psychological counseling, research,
etc.
F99 Mental Health N.E.C.

DISEASE, DISORDERS, MEDICAL DISCIPLINES

G20 Birth Defects and Genetic Diseases
G21 Hemophilia
G22 Sickle Cell Disease
G23 Cerebral Palsy
G24 Cystic Fibrosis
G25 Down's Syndrome
G30 Cancer
G31 Leukemia
G40 Diseases of Specific organs
G41 Eye Diseases, Blindness and Vision Impairments
G42 Ear and Throat Disease
G43 Heart and Circulatory System Diseases, Disorders (includes stroke)
G44 Kidney Disease
G45 Lung Disease
G46 Skin Disease, Disorder
G47 Liver Disease
G48 Brain Disorder
G50 Nerve, Muscle, and Bone Diseases
G51 Arthritis
G52 Muscular Dystrophy
G53 Multiple Sclerosis and Related Diseases - include ALS
G54 Epilepsy
G55 Spinal Diseases, Disorders
G56 Myasthenia Gravis
G60 Allergy Related Diseases
G61 Asthma
G70 Digestive Diseases, Disorders
G80 Specifically Named Diseases
G81 AIDS
G82 Alcoholism
G83 Alzheimer's Disease
G84 Autism
G85 Diabetes
G86 Learning Disabilities
G87 Parasitic Diseases
G88 Tropical Diseases N.E.C.
G89 Lupus
G8A Rare (orphan) Diseases, Disorders
G90 Medical Disciplines N.E.C.
G91 Anesthesiology
G92 Biomedicine, Bioengineering
G93 Chiropractic
G94 Geriatrics
G95 Internal medicine
G96 Neurology, Neuroscience
G97 Pathology
G98 Pediatrics
G9A Radiology
G9B Surgery
G9C Immunology
G9D Orthopedics
G99 Diseases N.E.C.

MEDICAL RESEARCH

H20 Birth Defects and Genetic Diseases - Research institutes and activities
only.
H21 Hemophilia - Research
H22 Sickle Cell - Research
H23 Cerebral Palsy - Research
H24 Cystic Fibrosis - Research
H25 Down's Syndrome - Research
H30 Cancer Research
H31 Leukemia - Research
H40 Specific Organ Research
H41 Eye - Research
H42 Ear and Throat - Research
H43 Heart and Circulatory - Research (including stroke research)
H44 Kidney - Research
H45 Lung - Research
H46 Skin Diseases, Disorders - Research
H47 Liver - Research
H48 Brain Disorders - Research
H50 Nerve, Muscle, and Bone Research
H51 Arthritis - Research
H52 Muscular Dystrophy - Research
H53 Multiple Sclerosis and Related Diseases - include ALS
H54 Epilepsy- Research
H55 Spinal Diseases, Disorders - Research
H56 Myasthenia Gravis - Research
H60 Allergy Related Diseases
H61 Asthma- Research
H70 Digestive Diseases, Disorders
H80 Specifically Named Diseases N.E.C.
H81 AIDS - Research
H82 Alcoholism
H83 Alzheimer's Disease - Research
H84 Autism - Research
H8S Diabetes - Research
H86 Learning Disabilities - Research
H87 Parasitic Diseases - Research
H88 Tropical Diseases N.E.C. - Research
H89 Lupus - Research
H8A Rare (orphan) Diseases - Research
H90 Medical Specialty Research
H91 Anesthesiology - Research
H92 Biomedicine, Bioengineering - Research
H93 Chiropractic - Research
H94 Geriatrics - Research
H95 Internal Medicine - Research
H96 Neurology, Neuroscience - Research
H97 Pathology - Research
H98 Pediatrics - Research
H9A Radiology - Research
H9B Surgery - Research
H9C Immunology - Research
H9D Orthopedics - Research
H99 Medical Research N.E.C.

CRIME, LEGAL RELATED

I20 Crime Prevention N.E.C.
I21 Delinquency Prevention
I22 Dangerous Weapons Regulation and Control
I23 Drunk Driving Related
I24 Missing Persons Services Organizations that strive to
I30 Correction Facilities N.E.C.
I31 Transitional Care, Half-Way House for Offenders
I40 Rehabilitation Services for Offenders
I41 Probation Parol Programs
I42 Bail Assistance
I43 Services to Prisoners and Families - Multipurpose Includes Ministries
I44 Prison Alternatives
I50 Administration of Justice, Courts
Court administration court reform, litigation and sentencing
alternatives; Death penalty issues use R69.
I51 Dispute Resolution, Mediation Services
I60 Law Enforcement Agencies (Police Departments)
I70 Protection Against, Prevention of Neglect, Abuse, Exploitation
Family violence shelters and services use P43. Rape victim services
use F42. Victims' services N.E.C. use P62
I71 Spouse Abuse, Prevention of
I72 Child Abuse, Prevention of
I73 Sexual Abuse, Prevention of
I80 Legal Services
I81 Landlord, Tenant Law
I82 Guardianship
I83 Public Interest Law, Litigation
I99 Public Protection N.E.C.

EMPLOYMENT, JOB RELATED

J20 Employment Procurement Assistance and Job Training
Includes programs for both entry-level employment and for workers who
are unemployed.
J21 Vocational Counseling, Guidance, Testing
J22 Employment Training - Includes apprenticeship programs, internships, on-the-job training.
J23 Retraining Programs
Includes programs and activities related to displaced worker
retraining.
J30 Vocational Rehabilitation
Programs to enable the disabled and aging, elderly to attain
self-sufficiency through job training and employment.
J31 Homebound Employment
J32 Goodwill Industries
J33 Sheltered Remunerative Employment, Work Activity Center N.E.C.
J40 Labor Unions, Organizations
Organizations that work to promote and protect the rights of employees
to fair remuneration and safe working conditions. Business societies,
trade associations use S41. Associations of farmers use K28.
J99 Employment N.E.C.

FOOD, AGRICULTURE, AND NUTRITION

K20 Agricultural Programs
Organizations or programs that focus on the development or improvement
of food resources or food procurement. International agricultural
development use Q31. Note - Agricultural Associations use K20/N52
K21 Farmers' Cooperative Marketing, Purchasing
K22 Irrigation Services
K24 Soil and Water Conservation and Development Services
Includes soil management, conservation tillage, regenerative
agriculture programs, etc.
K25 Farmland Preservation
K26 Livestock Breeding, Development, Management
K28 Farm Bureau, Grange - Includes associations of farmers, and those who raise livestock.
K30 Food Service, Free Food Distribution Programs
K31 Food Banks, Food Pantries
K32 Groceries on Wheels
K33 Commodity Distribution
K34 Congregate Meals
K35 Eatery, Agency, Organization Sponsored
K36 Meals on Wheels - Includes home meals, mobil meals.
K40 Nutrition Programs
K50 Home Economics
K99 Food, Agriculture, Nutrition N.E.C.

HOUSING, SHELTER

L20 Housing Development, Construction, Management
L21 Public Housing Facilities
L22 Senior Citizens' Housing/Retirement Communities.
L23 SRO's - Single room or single resident occupancy activities and issues.
L25 Housing Rehabilitation - Reconstruction and renovation of existing housing, abandoned buildings.
L30 Housing Search Assistance
L40 Low-Cost Temporary Housing - Includes youth hostels.
L41 Homeless, Temporary Shelter For - Other services, coalitions for use P85.
L50 Housing Owners, Renters Organizations
L51 Home Owners' Association - Neighborhood, block association use S22.
L52 Tenants' Organizations - Legal services use I81
L53 Cooperative Ownership Programs, Co-ops
L80 Housing Support Services - Other - includes low income housing provision
L81 Home Improvement and Repairs
L82 Housing Expense Reduction Support - Includes mortgage and rent payment assistance, etc.
L99 Housing Services N.E.C.

PUBLIC SAFETY, DISASTER PREPAREDNESS, AND RELIEF

M20 Disaster Preparedness and Relief Service
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.
M21 Civil Defense, Emergency Preparedness
M22 Flood Protection and Control
M23 Search and Rescue Squads, Services
M24 Fire Prevention, Protection, Control
M40 Safety Education
Organizations that work to prevent or provide relief to victims of
accidents caused by human frailty or error, e.g., poisoning, choking,
electrical shock, falls, etc.
M41 First Aid Training, Services
M42 Automotive Safety - Drunk driving prevention use I23.
M43 Poisoning Control and Prevention
M99 Public Safety, Disasters N.E.C.

RECREATION, SPORTS, LEISURE, ATHLETICS

N20 Recreational and Sporting Camps - Includes day, overnight, etc.
N30 Physical Fitness and Community Recreational Facilities
N31 Community Recreational Centers
N32 Parks and Playgrounds
N40 Sports Training Facilities, Agencies
N41 School Athletics (school phys. ed.)
N42 Sports, Athletic Academy
N50 Recreational Pleasure, or Social Club
For animal clubs use D63. For community service clubs use S80. For
military, veterans' organizations use W3O.
N51 Country Clubs

N52 Fair, County and Other
Includes all festivals that are multi-arts, civic, street fairs, etc.
Centennials use A84.
N60 Amateur Sports Clubs, Leagues N.E.C - For professional athletic leagues use N8O.
N61 Fishing and Hunting Clubs
N62 Basketball
N63 Baseball, Softball - Includes Little Leagues.
N64 Soccer Clubs, Leagues
N65 Football Clubs, Leagues
N66 Tennis, Racquet Sports Clubs, Leagues
N67 Swimming, Water Recreation
N68 Winter Sports (Snow and Ice)
N69 Equestrian, Riding
N6A Golf - For country clubs use N51.
N70 Amateur Sports Competitions
N71 Olympics Committees and International Competitions
N72 Special Olympics
N80 Professional Athletic Leagues
N99 Recreation N.E.C

YOUTH DEVELOPMENT

O20 Youth Centers and Clubs, Multipurpose
Includes Boys and Girls Clubs. Note - includes Police Athletic Leagues

O21 Boys Clubs
O22 Girls Clubs
O23 Boys and Girls Clubs (combined)
O30 Adult, Child Matching Programs
O31 Big Brothers, Big Sisters
O32 Foster Grandparents Programs
O40 Scouting Organizations
O41 Boy Scouts of America
O42 Girl Scouts of The United States of America
O43 Camp Fire
O50 Youth Development Programs, Other
O51 Youth Community Service Clubs - E.g., Key Club, where youth do the service.
O52 Youth Development - Agricultural - Includes 4-H
O53 Youth Development - Business - Includes Junior Achievement.
O54 Youth Development - Citizenship Programs - Includes Youth Republic,
Girls' Nation, etc.
O55 Youth Development - Religious Leadership
Includes Youth for Christ, Campus Crusade for Christ, Liberal Religious
Youth, etc.
O99 Youth Development N.E.C.

HUMAN SERVICES - MULTIPURPOSE AND OTHER

P20 Human Service Organizations - Multipurpose
Organizations that promote or provide a broad range of social or human
services to individuals or families, even though specific programs
operated within those agencies may be classified elsewhere, e.g., Urban
League, Salvation Army, Volunteers of America, etc.
P21 American Red Cross
P22 Urban League
P24 Salvation Army
P26 Volunteers of America
P27 Young Men's or Women's Associations (YMCA, YWCA, YWHA, YMHA)
P28 Neighborhood Center, Settlement House - Includes missions and neighborhood community centers.
P29 Thrift Shops
Includes second-hand and used clothing shops which serve the multiple
function of raising funds for a human service agency and providing
inexpensive or reduced-price items for sale.
P30 Children's and Youth Services
For group homes, including orphanages use P70. Child abuse, prevention
of use I72. Missing persons service use I24.
P31 Adoption
P32 Foster Care
P33 Child Day Care
P34 Children's Services, Multipurpose
P35 Prevention of Adolescent Pregnancy
P36 Youth Services, Multipurpose
P37 Child Development Support Services
For child development research use V23. For child development
education issues use B22.
P40 Family Services
P41 Family Life, Parent Education - Parenting Skills
P42 Single Parent Agencies, Services - Includes Parents Without Partners.
P43 Family Violence Shelters and Services
Includes shelters for battered women and their children. For spouse
abuse, prevention of use I71.
P44 Homemaker, Home Health Aid
P45 Family Services Adolescent Parents
P46 Family Counseling - Includes Marriage Counseling
P50 Personal Social Services
P51 Financial Counseling, Money Management - Includes credit counseling and advice on home equity.
P52 Transportation, Free or Subsidized
P53 Individual Development, Self-Help Group
For addiction or mental health related groups use major group F.
P54 Meditation, Yoga - Includes transcendental meditation, yoga, and mind,
body personal enrichment.
P58 Gift Distribution
Includes programs such as Toys for Tots, holiday assistance and gift
distribution, usually but not exclusively organized around holidays.
For free food distribution use K30's. For "Neediest Fund" use P60.
P60 Emergency Assistance (Food, Clothing, Cash)
P61 Travelers' Aid
P62 Victims' Services - For rape victims' services use P42.
P70 Residential, Custodial Care (Group Home)
P71 Special Day Care, Non-Residential Care
P72 Half-Way House (Short-Term Residential Care)
P73 Group Home (Long-Term) - Primarily Assisted Living
P74 Senior Continuing Care Communities
Specifically elderly and includes independent living through
comprehensive nursing care.
P75 Hospice
P80 Services to Promote the Independence of Specific Population Groups
P81 Senior Care and Services - For seniors' rights use R25.
P82 Developmentally Disabled Centers and Services - Includes retarded citizens associations.
P83 Women's Center - For women's rights use R24.
P84 Ethnic, Immigrant Centers and Services - Immigrant rights use R21
P85 Homeless Persons Centers and Services - For temporary shelter, housing use L41.
P99 Human Social Services N.E.C.

INTERNATIONAL, FOREIGN AFFAIRS, AND NATIONAL SECURITY

Q20 Promotion of International Understanding
Q21 International Cultural Exchange
Q22 International Student Exchange and Aid
Q23 International Exchanges N.E.C.
Q30 International Development, Relief Services
Covers multipurpose development and relief programs that include both
agricultural and economic development, food distribution, medical
services, and social services, e.g., Africare, Committee for
International Development, etc. Note - Amigos de las Americas use
Q30/E70.
Q31 International Agricultural Development
Q32 International Economic Development - Includes Defense Conversion.
Q33 International Relief
Q40 International Peace and Securities
Q41 Arms Control, Peace Organizations
Includes particular state or community, e.g., Citizens' organizations
promoting control of nuclear, biological, chemical, and conventional
weapons.
Q42 United Nations Association
Q43 National Security, Domestic - Includes military, defense issues.
Q44 International Conflict Resolution
Q50 Foreign Policy Research and Analysis
Q51 International Economic and Trade Policy
Q70 International Human Rights
Q71 International Migration, Refugee Issues
Q99 International Affairs N.E.C.
Includes security, defense issues within a foreign country, e.g.,
Friends of Israel Defense Fund.

CIVIL RIGHTS, SOCIAL ACTION, ADVOCACY

R13 /R00K Equal Opportunity and Access, Multi-Area
Includes groups that work to protect the civil rights and/or to gain
social, political, and economic equality for all citizens who may
suffer from discrimination on the basis of age, race, religion physical
or mental disability, ethnic heritage, sex, or sexual orientation. For
community coalitions use S21. Note - include the American Civil
Liberties Union
R20 Civil Rights, Advocacy for Specific Groups - Note - include B'nai B'rith
R21 Immigrants' Rights
R22 Minority Rights
R23 Disabled Persons' Rights Improvement (General)
R24 Women's Rights
R25 Seniors' Rights
R26 Lesbian, Gay Rights
R30 Intergroup, Race Relations
Services that promote understanding between different racial, ethnic
groups or that work to eliminate tensions and violence based on racial,
ethnic differences.
R40 Voter Education, Registration - For clean election issues use W23.
R60 Civil Liberties Advocacy
Groups that work to preserve or protect individual civil liberties for
all citizens, rather than focusing on particular minority, ethnic, or
other population groups.
R61 Reproductive Rights
R62 Right to Life
R63 Censorship, Freedom of Speech and Press Issues
R64 Freedom of Information
R65 Freedom of Religion
R66 Right to Privacy, Privacy Issues
R67 Right to Die, Euthanasia Issues
R68 Due Process
R69 Death Penalty Issues
R99 Civil Rights N.E.C.

COMMUNITY IMPROVEMENT, CAPACITY BUILDING

S20 Community, Neighborhood Development, Improvement (General)
S21 Community Coalitions
Includes programs designed to increase citizen participation in local
policy issues and thereby improve the overall quality of life in a
particular state or community, e.g., Citizens' League, Kansas City
Consensus. Campaign for California.
S22 Neighborhood, Block Association
S24 Civic Centers
S25 Public, Private Initiatives
S30 Economic Development - For international economic development use Q30.
S31 Urban, Community Economic Development
S32 Rural Development - For international agricultural development use Q31.
S33 Visitors, Convention Bureau
S40 Business and Industry - Youth development, business use O53.
S41 Promotion of Business
Includes chambers of commerce, business leagues, commercial trade
associations, etc.
S43 Management Services for Small Businesses, Entrepreneurs
S44 Better Business Bureaus
S46 Boards of Trade
S47 Real Estate Organizations
S50 Nonprofit Management
S80 Community Service Clubs (Kiwanis, Lions, Jaycees, Sertoma International, Pilot Club, etc.)

S81 Women's Service Clubs
Includes Junior League organizations, Pilot Club, Business and
Professional Women's Clubs, Altrusa, etc.
S82 Men's Service Clubs
Includes Knights of Columbus.
S99 Community Improvement N.E.C.

PHILANTHROPY, VOLUNTARISM, AND GRANTMAKING FOUNDATIONS

T20 Private Grantmaking Foundations
T21 Corporate Foundations
T22 Private Independent Foundations
T30 Public Foundations
T31 Community Foundations
T40 Voluntarism Promotion
For field specific volunteer bureau, voluntary action center use major
group area and common code 16, e.g., for Volunteers in the Arts use
A16. For community volunteer bureaus active in several major group
areas use S16.
T50 Philanthropy, Charity, Voluntarism Promotion, General - E.g., Independent
Sector.
T60 Non-Grantmaking, Non-operating Foundations - Includes failed public charities.
T70 Fund-Raising Organizations that Cross Categories
Includes Community Funds (Community Trusts) and Federated Giving
Programs, e.g., United Way, Jewish Federation, Catholic Appeal, etc.
For community foundations use T31.
T90 Named Trusts N.E.C.
T99 Philanthropy, Charity, Voluntarism Promotion N.E.C.

SCIENCE AND TECHNOLOGY RESEARCH INSTITUTES, SERVICES

U20 Science, General - Includes interdisciplinary scientific activities.
U21 Marine Science and oceanography - For marine biology use U50.
U30 Physical Sciences, Earth Sciences Research and Promotion
U31 Astronomy - Includes observatories and the search for extraterrestrial life.
U32 Space, Aviation Research
U33 Chemistry, Chemical Engineering - Includes polymer science.
U34 Mathematics
U35 Physics
U36 Geology
U40 Engineering and Technology Research, Services
U41 Computer Science
U42 Engineering - For telecommunications and electronic massaging services
use W52.
U50 Biological, Life Science Research
Includes programs that promote the study or teaching or that conduct
research in one or more of the sciences that analyze the structure,
function, growth, origin, evolution, or distribution of living
organisms, including marine biology, physiology, biochemistry,
genetics, biotechnology, etc.
U51 Human Anatomy, Physiology
U52 Botany (Plant Physiology)
U53 Animal Anatomy, Physiology
U99 Science, Technology N.E.C.

SOCIAL SCIENCE RESEARCH INSTITUTES, SERVICES

V20 Social Science Research Institutes, Services
Includes programs that promote the study or teaching or conduct
research in one or more of the social sciences, defined as "the study
of society and of individual relationships in and to society".
Includes non-formal science.
V21 Anthropology, Sociology - For anthropology museums use A56.
V22 Economics (as a social science)
For economic development use S30. For business, management education
use B51.
V23 Behavioral Science
V24 Political Science
V25 Population Studies, Demographics - Includes geography.
V26 Law, International Law and Jurisprudence - For law school, legal education use B53.
V30 Interdisciplinary Research
Includes programs that bring together the humanities, physical
sciences, and social sciences to improve the broad understanding of
particular populations, cultures (e.g., Soviet studies, Chinese
studies, etc.) or other broad areas of research.
V31 Black Studies
V32 Women's Studies
V33 Ethnic Studies
V34 Urban Studies
V35 International Studies - Includes area studies.
V36 Gerontology (as a social science)
V37 Labor Studies
V38 Rural Studies
V39 Poverty Research, Studies
V40 Mystic, Paranormal Studies - Includes astrology.
V99 Social Science N.E.C.

PUBLIC, SOCIETY BENEFIT MULTIPURPOSE AND OTHER

W05 Public Affairs Research - Includes pollsters such as Louis Harris.
W06 Public Policy Research and Analysis - General
W17 Government Agencies
Includes city, country, or state government or mayor's or governor's
office with appropriate auspices code; also includes Native American
tribes and governments.
W20 Government and Public Administration
W21 Welfare Policy
W22 Public Finance, Taxation, Monetary Policy - These are U.S. governmental policy and issues only.
W23 Election Regulation - Includes voter fraud, clean election issues.
W24 Citizen Participation - Includes democratization and civil society.
W25 Political organizations - Includes political parties and movements and associated institutions.
W30 Military, Veterans' Organizations
W40 Public Transportation Systems, Services
W50 Telephone, Telegraph, and Telecommunications Services
W52 Telecommunications and Electronic Massaging Services
W60 Financial Institutions, Services (non-government related)
W61 Credit Unions
W70 Leadership Development (other than youth)
Includes award programs that recognize distinguished leadership in the
Public, Society Benefit major group area.

W80 Public Utilities N.E.C.
Includes energy and electrical service suppliers, cable television
cooperatives, etc. For energy resource conservation use c35.
W90 Consumer Protection and Safety
Organizations that work to protect the public against the distribution
of unsafe goods an products, including product testing and reporting
services and consumer rights organizations.
W99 Public Affairs and Society Benefit N.E.C.

RELIGION RELATED, SPIRITUAL DEVELOPMENT

X20 Christian
X21 Protestant
X22 Roman Catholic
X23 Coptic, Orthodox Catholic
X24 Mormon, Latter Day Saints
X30 Jewish
X40 Islamic
X50 Buddhist
X60 Confucian
X70 Hindu
X80 Bahai
X90 Interfaith Issues, Organizations
X99 Religion N.E.C.

MUTUAL, MEMBERSHIP BENEFIT ORGANIZATIONS, OTHER

Y20 Insurance Providers, Services (other Than Health) - For health insurance use E81.
Y21 Group Insurance Programs
Y22 Benevolent Life Insurance Association
Y24 Supplemental Unemployment Compensation
Y30 Pension and Retirement Funds
Y33 Teachers' Retirement Fund Association
Y34 Employee Funded Pension Trust
Y35 Multi-Employer Pension Plan
Y40 Fraternal Beneficiary Societies
Y50 Cemeteries & Burial Services
Y51 Burial Association
Y52 Cemetery Company
Y99 Mutual/Membership Benefit - N.E.C.

Z99 INTERNAL USE