> February 09, 2009

EXEMPT ORGANIZATION INFORMATION AVAILABLE THROUGH THE STATISTICS OF
INCOME (SOI)

\"Tax Stats\"

WEB SITE

[INTRODUCTION]{.underline}

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\" Web
Site. If you have any questions about the tax exempt organizations, or
the content of the files, please contact TE/GE Customer Account Services
toll-free line at 1-877-829-5500. If you have any questions about the
data fields, please contact Donna Carlisle, Office of Business Systems
Planning, T:BSP, at (513) 263-3709 or E-mail at
<Donna.Carlisle@IRS.Gov>. For technical questions relating to the Web
Site and the downloading and reading of these files, please contact Jim
Willis, EO Master File Administrator, Statistics of Income Division,
RAS:S:SS:O, at (202) 874-0277 or E-mail at <James.N.Willis@IRS.Gov>.

     All of the Business Master File exempt organization text data on
the \"Tax Stats\" section of the IRS web site are compressed. To
uncompress, download the XX.exe file(s) to your computer then double
click on the file(s) and they will uncompress themselves. You will have
on your drive the original XX.EXE file and a XX.LST file, the XX.LST
file is an ASCII text file and can be opened by most computer
application programs. All the Business Master File exempt organization
state Excel files have been parsed and titles have been added to the top
line of the spreadsheet. Due to the large size of some state files,
those files have been split and parsed into multiple spreadsheet files
listed by the first characters of the alphabet included in the
spreadsheet.

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 Regional Areas (RA), by Internal Revenue Service Area Office
(AO), and by state (using the state code field from the address). There
are four RA files and six AO files listed below. There is also one file
for each state, one for the District of Columbia, one for Puerto Rico,
and one for International (non-domestic) organizations. On the AO 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.

If a 501(c)(3) organization\'s exemption is revoked, an announcement to
inform potential donors of the revocation is published in the Internal
Revenue Bulletin. In addition, the organization's name is removed from
publicly accessible venues, such as the downloadable IRS Exempt
Organization Master File and Publication 78, Cumulative List of
Organizations. However, a list of recent revocations of charitable
organizations may be found on the on-line version of Publication 78
under Recent Revocations and Deletions from Cumulative List.

The file is a cumulative file and the data is the most recent
information we have on the BMF for these organizations. The Region
Area\'s (RA) and their associated Area Offices (AO) codes are as
follows:

File 1 ‑ RA Northeast Area

AO - 1 Massachusetts

> Rhode Island
>
> New Hampshire
>
> Maine
>
> Vermont
>
> Connecticut
>
> New York

New Jersey

File 2 ‑ RA Mid-Atlantic & Great Lakes Areas

AO -- 2 Pennsylvania

> Delaware
>
> Maryland
>
> Washington DC

Virginia

> North Carolina
>
> South Carolina
>
> Ohio
>
> West Virginia

AO - 3 Kentucky

Indiana

Michigan

Wisconsin

Illinois

Iowa

Minnesota

South Dakota

North Dakota

Nebraska

File 3 ‑ RA Pacific, West and Gulf Coast

AO - 4 Georgia

Florida

Alabama

Mississippi

Tennessee

Louisiana

Arkansas

Texas

Oklahoma

Missouri

Kansas

AO -- 5 Montana

> California

Hawaii

Oregon

Idaho

Washington

Alaska

Colorado

Wyoming

Utah

Arizona

New Mexico

Nevada

File 4 ‑ RA All Other Areas

AO - 6 All Others

[FIELDS AVAILABLE]{.underline}

All exempt organization records on this file will contain the following
data 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 Exempt Org. Status Code (New)

~~Advance Ruling Expiration Date~~ Blank Tax Period

Asset Code Income Code

Filing Requirement Code Accounting Period

Asset Amount Income Amount

National Taxonomy of Exempt Entities (NTEE) Code Form 990 Revenue Amount

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]{.underline}**

The Data Record contains the following fields:

[Position(s)]{.underline} [Contents]{.underline}

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 Exempt Organization Status Code (New)

216 - 221 The Advance Ruling process is obsolete as of July 2008. These
positions will be blank or zeroed out. For further information, please
check the URL below:
http://www.irs.gov/charities/charitable/article/0,,id=185568,00.html:

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 - 277 Form 990 Revenue Amount

278 If Revenue Amount is negative this contains a negative sign.

279 - 282 National Taxonomy of Exempt Entities (NTEE) Code.

283 - 317 Sort Name (Secondary Name Line).

318 *0A* - Line Feed

[DEFINITIONS]{.underline}

[EMPLOYER IDENTIFICATION NUMBER (EIN)]{.underline}

Employer Identification Number (EIN) is a nine digit number assigned by
the IRS to identify a particular organization's account.

[IN CARE OF NAME]{.underline}

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

[GROUP EXEMPTION NUMBER (GEN)]{.underline}

This is a four-digit internal number assigned to central/parent
organizations holding group exemption letters.

[AFFILIATION CODE]{.underline}

Affiliation Code defines the organizational grouping.

[Code]{.underline} [Description]{.underline}

1 [Central]{.underline} ‑ 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]{.underline} ‑ 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]{.underline} ‑ 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]{.underline} ‑ This code is used if the organization is a
parent (group ruling) and is not a church or 501(c)(1) organization.

7 [Intermediate]{.underline} ‑ This code is used if the organization is
a group exemption intermediate organization of a National, Regional or
Geographic grouping of organizations.

8 [Central]{.underline} ‑ This code is used if the organization is a
parent (group ruling) and is a church or 501(c)(1) organization.

9 [Subordinate]{.underline} ‑ This code is used if the organization is a
subordinate in a group ruling.

[SUBSECTION CODE AND CLASSIFICATION CODE]{.underline}

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]{.underline}

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

[DEDUCTIBILITY CODE]{.underline}

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

[Code]{.underline} [Description]{.underline}

1 Contributions are deductible.

2 Contributions are not deductible.

4 Contributions are deductible by treaty (foreign organizations).

[FOUNDATION CODE]{.underline}

[Code]{.underline}  [Description]{.underline}

00    All organizations except 501(c)(3)

02                 Private operating foundation exempt from paying
excise taxes on investment income

03                 Private operating foundation (other)

04                 Private non-operating foundation

09    Suspense

10                 Church 170(b)(1)(A)(i)

11                 School 170(b)(1)(A)(ii)

12    Hospital or medical research organization 170(b)(1)(A)(iii)

13                 Organization which operates for benefit of college or
university and is owned or operated by a governmental unit
170(b)(1)(A)(iv)

14                 Governmental unit 170(b)(1)(A)(v)

15                 Organization which receives a substantial part of its
support from a governmental unit or the general public  
170(b)(1)(A)(vi)

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.  509(a)(2)

17                 Organizations operated solely for the benefit of and
in conjunction with organizations described in 10 through 16 above. 
509(a)(3)

18                 Organization organized and operated to test for
public safety 509(a)(4)

[TYPE OF ORGANIZATION CODE]{.underline}

This defines the type of organization as follows:

> [Code]{.underline} [Description]{.underline}
>
> 1 Corporation
>
> 2 Trust
>
> 3 Co‑operative
>
> 4 Partnership
>
> 5 Association

[ADVANCE RULING EXPIRATION DATE]{.underline}

~~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 field shows the month and year
(YYYYMM) when an advance ruling is to expire.~~

Elimination of the Advance Ruling Process

On September 9, 2008, the IRS issued temporary Income Tax Regulations,
which eliminate the advance ruling process for a section 501(c)(3)
organization. Under the new regulations, a new 501(c)(3) organization
will be classified as a publicly supported charity, and not a private
foundation, if it can show that it reasonably can be expected to be
publicly supported when it applies for tax-exempt status.

Under the old regulations, an organization that wanted to be recognized
by the IRS as a publicly supported charity instead of a private
foundation had to go through an extended two-step process. First, the
organization had to declare that it expected to be publicly supported on
an on-going basis. Then, after five years, it had to file Form 8734,
Support Schedule for Advance Ruling Period, showing the IRS that it
actually met the public support test. If it didn\'t meet the test, it
was designated a tax-exempt private foundation and would be subject to
stricter rules.

The new rules no longer require the organization to file Form 8734 after
completing its first five tax years. Moreover, the organization retains
its public charity status for its first five years regardless of the
public support actually received during that time. Instead, beginning
with the organization\'s sixth taxable year, it must establish that it
meets the public support test by showing that it is publicly supported
on its Schedule A to Form 990, Return of Organization Exempt From Income
Tax. Transition rules apply to organizations that have previously
received advance rulings.

[EXEMPT ORGANIZATION STATUS CODE (New)]{.underline}

The EO Status Code defines the type of exemption held by the
organization. The following is a list of EO status codes and their
definitions included in these files:

[Code]{.underline} [Description]{.underline}

1.  Unconditional Exemption

2.  Conditional Exemption

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12. Trust described in section 4947(a)(2) of the IR Code

> 25 Organization terminating its private foundation status under
> section

507(b)(1)(B) of the Code

32. Organization that did not respond to an IRS CP 140 notice requesting

> information on its continued exempt status

[TAX PERIOD]{.underline}

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

[ASSET CODE]{.underline}

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

[INCOME CODE]{.underline}

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]{.underline}

[**C**ode]{.underline} [Description(\$)]{.underline}

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]{.underline}

This indicates the primary return(s) the organization is required to
file.

The FR Code for Form 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)]{.underline} [Form Numbers]{.underline}

03 990 - Group return

07 990 - Government 501(c)(1)

01 990 (all other) or 990EZ return

02 990 - Not required to file Form 990 (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)]{.underline} [Form Numbers]{.underline}

1 990-PF return

0 No 990-PF return

[ACCOUNTING PERIOD]{.underline}

This designates the accounting period or fiscal year ending date (Jan ‑
Dec) of the organization (MM).

[ASSET AMOUNT]{.underline}

Asset Amount is an amount from the most recent Form 990 series return
filed by the organization. Asset Amount is the Book Value 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]{.underline}

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 990 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.

## FORM 990 REVENUE AMOUNT

Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ.

[SORT NAME LINE (SECONDARY NAME LINE)]{.underline}

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]{.underline}

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

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

92 1 4947(a)(1) - Private Foundation (Form 990PF Filer)

[ACTIVITY CODES]{.underline}

An organization formerly listed up to three activity codes on
application 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. Note: activity codes became
obsolete with the adoption of the National Taxonomy of Exempt Entity
(NTEE) coding system in January 1995. However, organizations determined
to be exempt prior to that date will reflect the activity codes
previously assigned.

**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)

**029** 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 f or 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

**909** Non-exempt charitable trust described in section 4947(a)(1) of
the Code

**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

**994** Described in section 170(b)1)(a)(vi) of the Code

**995** Described in section 509(a)(2) of the Code

**998** \"Unspecified\"

# National Taxonomy of Exempt Entities (NTEE) Code

The National Taxonomy of Exempt Entities (NTEE) Code is a four digit
code used to classify an exempt organization in terms of its primary
exempt activity. 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)]{.underline}

[Code]{.underline} [Description]{.underline}

A Arts, Culture and Humanities

B Educational Institutions and Related Activities

C Environmental Quality, Protection and Beautification

D Animal-Related

E Health -- General and Rehabilitative

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, Disaster Preparedness and Relief

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

NATIONAL TAXONOMY OF EXEMPT ENTITIES - CORE CODES

\*N.E.C. (Not Elsewhere Classified)

**[A Arts, Culture and Humanities]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

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]{.underline}**

Z99 Unknown