Decile codes subdivide organizations in the major groups by specific activity areas, such as Higher Education within the Education major group. See Definitions section for a full listing of decile codes. Centile codes subdivide organizations in the decile codes into specific types of organizations. See the Definitions section for a full listing. Common codes represent activities of organizations, such as research, fundraising, and technical assistance, which are common to all major groups.
Common codes differ from other codes in that a fourth-digit is available.
This digit, used within the common code framework, indicates a kind of organization within a group of organizations. For example, B114 would designate college and university fundraising under B11 Monetary Support. When a coder knows the appropriate major group category for an organization but is not sure of decile or centile designation, the decile and centile codes of 99 should be assigned. This will not only improve the classification of nonprofit organizations, but for the first time, enable researchers to directly compare the nonprofit sector and for-profit entities. References Hodgkinson , Virginia A., Murray S. Weitzman, John A. Abrahams, Eric A. Crutchfield, and David R. Stevenson.