input: [Code▲] 21000 [Definition] NACUBO 452.132 Cooperative Extension Service. This subcategory includes expenses for noninstructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies such as the U.S. Department of Agriculture's extension service and the affiliated state extension services. This subcategory is intended primarily for land-grant colleges and universities and includes both agricultural extension and urban extension services. The distinguishing feature of activities in this subcategory is that programmatic and fiscal control is shared by the institution with the Department of Agriculture's extension service, the related state extension services, and agencies of local government. Private institutions rarely use this subcategory. [Banner Title] 
output: Cooperative Extension Service