Organizations that provide preventive, diagnostic and treatment services for animals that have illnesses, injuries or emotional problems; and which put to sleep animals that are aged or in severe pain because of untreatable health problems. Twenty-four hour medical institutions that provide diagnostic and treatment services for people whose illnesses require an overnight stay. The major groups represent broad subsectors, such as health, education, and youth development, of the charitable organization universe. Organizations whose primary activity is the production of operas. Consultation, training, and other forms of management assistance services to nonprofit groups within the Education major group area. The NTEE-CC classification system divides the universe of nonprofit organizations into 26 major groups under 10 broad categories as follows: I. Organizations that provide assistance for homeowners who need to upgrade their homes to make them attractive, safe, accessible and energy efficient. Consultation, training, and other forms of management assistance services to nonprofit groups within the Social Science Research Institutes, Services major group area. Use this code for organizations that provide a wide range of health support services or which offer services not specified below. NOTE: See also A57, Science and Technology Museums, for other organizations with substantial activities and collections for children. Organizations that support the passage of legislation and other social measures that protect or extend the rights of individuals to conduct their lives according to the precepts of their faith. (rev. This code is used exclusively for organizations exempt from federal taxes under 501(c)(8) of the Internal Revenue Code. Organizations that work to protect individuals around the world from denial of civil rights and liberties or other arbitrary governmental interference, harassment, or abuse due to their political or religious beliefs. Whether your organization chose the wrong NTEE code initially, or whether the purpose of the organization has changed, it is important to keep the NTEE code up-to-date. Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions such as abdominal pain, ulcers, diarrhea or jaundice that affect the digestive system including the stomach, bowels, liver, gallbladder and related organs. A 501c7 is a social or recreational club organization that meets Internal Revenue Service criteria for tax-exempt status under IRS Code 501(c)(7). Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Youth Development major group area. 11/04). Organizations whose primary purpose is to provide technical assistance, training, and other forms of support to encourage the development of appropriate technologies, science and technology transfer, and technological capability building of countries outside the United States. These facilities serve the same function as government-operated programs, and most operate on a contract with the county or the state. Organizations engaged in television productions and broadcast. Organizations that enhance the aesthetic characteristics of the built environment by acquiring and preserving open spaces for public enjoyment; planting trees, flowers and shrubs in public places; conducting recycling and roadside cleanup campaigns; and engaging in other environmental beautification activities. Organizations established at the behest of labor unions that supplement unemployment compensation payments from states for employees who are involuntarily laid off. 3 0 obj
How do I change my NTEE code? NTEE stands for National Taxonomy of Exempt Entities (NTEE) code developed by National Center for Charitable Statistics . Organizations that provide nursing care on an inpatient or home-care basis for people who need continuous care but are not in an acute phase of their illness. 501(a) . Organizations - like Toys for Tots - that provide, coordinate or raise money and donations for holiday assistance and gift distribution programs, usually but not exclusively organized around holidays. Religion Related - X Organizations existing as a fund-raising entity for a single institution within the Social Science major group area. close. Organizations such as retarded citizens associations that provide or coordinate a wide variety of programs and services for people with developmental disabilities. How To Find Your Ntee Code The NCTCS website contains a link to your NTEE code. Organizations that raise and distribute funds for multiple organizations within the Arts, Culture, and Humanities major group area. Membership organizations that are engaged in promoting the interests of the veterans or active or retired military personnel who are their members. Native Americans. Organizations that meet the requirements of Section 501(c)(3) are exempt from federal income tax. See the Definitions section for a full listing. Organizations that are designed to train people to become effective leaders at the national or local level. Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the medical specialty which provides comprehensive medical management including preventive, diagnostic and treatment services for individuals who have diseases or injuries that affect the central, peripheral or autonomic nervous systems including the brain, cranial nerves, spinal cord, spinal nerves and other related structures. Organizations whose activities focus on influencing public policy within the Science and Technology Research Institutes, Services major group area. Consultation, training, and other forms of management assistance services to nonprofit groups within the Crime, Legal Related major group area. Organizations that are established as vehicles for their parent corporations to set aside funds for workers compensation, medical malpractice, general liability claims, and other insurance purposes. %
Organizations that provide opportunities for people of all ages to learn, become competitive in and enjoy the organized recreational activity, sport or game of their choice. Organizations whose primary purpose is to conduct research and/or public policy analysis within the Education major group area. Water Resources, Wetlands Conservation & Management. Organizations that provide an alternative family living arrangement in agency-supervised family homes for dependent children who have been removed from their homes because of abuse, neglect or abandonment; or for children or adults with disabilities who are unable to live with their birth families or in an independent setting. Organizations that provide diagnostic and inpatient treatment services for individuals who have acute or chronic mental or emotional disturbances, who require hospitalization. Separately incorporated, local chapters of the American Red Cross. Natural History & Natural Science Museums. Code. Thrift shops accept direct donations from the public of new and reusable goods. Eye Diseases, Blindness & Vision Impairments. Voluntary health organizations active in the prevention or treatment of AIDS, a disease that impairs the functioning of the bodys immune system, leaving affected individuals vulnerable to illnesses that would not otherwise occur. Housing Development, Construction & Management. Organizations whose activities focus on influencing public policy within the Housing, Shelter major group area. The related medical specialty is otolaryngology. How do I change my IRS NTEE code? Consultation, training, and other forms of management assistance services to nonprofit groups within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area. Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area. International, Foreign Affairs - Q After the IRS processes your letter, which can take upwards of 90-days, it will notify you if you need to take additional action. Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Food, Agriculture, and Nutrition major group area. This code is used exclusively for organizations exempt from federal taxes under 501(c)(9) of the Internal Revenue Code. Use this code for organizations that undertake a broad range of activities directed at improving the functioning of the public sector and for those that provide specific services in this area that are not specified below. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures. Historical Societies & Historic Preservation. B j=15,%)up\lM[rr]=T B This code is used exclusively for organizations exempt from federal taxes under 501(c)(10) of the Internal Revenue Code. Programs that provide opportunities for children and youth to participate in recreational, cultural, social and civic activities through membership in clubs and other youth groups with a special focus whose purpose is to help youngsters develop their potential and grow into healthy, educated, responsible and productive adults. IV. (Community Ntee) This industry comprises establishments known as warehouse clubs, superstores or supercenters primarily engaged in retailing a general line of groceries in combination with general lines of new merchandise, such as apparel, furniture, and appliances. Organizations whose members are women who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects. You must include copies of organizing documents, financial information, a detailed description of activities and more. Organizations whose primary purpose is to conduct research and/or public policy analysis within the Environment major group area. Organizations whose activities focus on influencing public policy within the Education major group area. (A61). Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of patients. Organizations whose primary purpose is consultation, training, and other forms of management and administrative support services to nonprofit groups within the International, Foreign Affairs, and National Security major group area. Also includes community action groups like MADD that are against drunk driving. Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the head and neck including the ears, the respiratory and upper alimentary systems, the face, the jaws and related structures. Get the information you need to do good. Organizations that primarily handle class action litigation and lawsuits related to issues of interest to the public in general rather than assisting individuals. Consultation, training, and other forms of management assistance services to nonprofit groups within the Mutual/Membership Benefit Organizations, Other major group area. Consultation, training, and other forms of management assistance services to nonprofit groups within the Medical Research major group area. The National Taxonomy of Exempt Entities (NTEE) system is used by the IRS and NCCS to classify nonprofit organizations. Y40 should be used only if one of the more specific codes in the Y40 series cannot be determined. You must file Form CHAR500 (Annual Filing for Charitable Organizations). Each category has its own set of rules, which will determine what type of organization is and what type of benefits it is eligible to receive. A: Registered organizations are required to submit an annual filing to the Charities Bureau every year. Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of individuals who are gay, lesbian, bisexual, or transgender. Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed. These programs may be offered by local clubs devoted to a particular activity or sport; may provide individual or team coaching assistance or instruction, access to equipment and facilities, and uniforms, if necessary; and may sponsor or make arrangements for athletes to participate in amateur competitions, usually at the local or regional level, and provide officials for games. Use this code for community and neighborhood improvement organizations other than those specified below. We recommend you preview and print a copy of your application for your records before submitting it electronically. Organizations whose primary activity is the production of musical events, including concert series and music festivals. Organizations that provide technical assistance for nonprofit organizations who need management support in areas like board development; facility administration; fiscal administration; grant writing; personnel administration; program planning, development or evaluation; service delivery; volunteer utilization; or public relations. Use this code for organizations that clearly provide youth development services where the major purpose is unclear enough that a more specific code cannot be accurately assigned. Though the majority of the differences in the NTEE-CC are a result of collapsing lesser-used codes, improvements were also included. Use this code for Protestant churches as well as their ministries, missions or missionary activities; bible camps and schools; and bible distribution programs. The Form 1023 now requires the applicant to enter a National Taxonomy of Exempt Entities (NTEE) code best describing the organization. Coaching, access to a swimming pool or other facilities, sports equipment, and officials for competitions are generally included. Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Science and Technology Research Institutes, Services major group area. Local Benevolent Life Insurance Associations. Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the medical specialty which diagnoses conditions which require surgical intervention and provide preoperative, operative and postoperative care for surgical patients. 19 Nonmonetary Support Not Elsewhere Classified (N.E.C. The new Form 1023 requires the 3-character NTEE Code that best describes the activities of the organization. Consultation, training, and other forms of management assistance services to nonprofit groups within the Employment, Job Related major group area. While these classifications are informative for a range of purposes, NTEE codes themselves do not provide a direct mapping to the "type" of nonprofit that may provide a public safety . Check the "Other" box and write something like "nonprofit corporation exempt under section 501(c)(3) of the IRS." How do I change my NTEE code? Consultation, training, and other forms of management assistance services to nonprofit groups within the Recreation, Sports, Leisure, Athletics major group area. For example, junior colleges, undergraduate colleges, and universities have separate centile codes within Higher Education (B40). Organizations that provide telephone crisis intervention services or crisis, short-term and/or ongoing in-person counseling for people who have been sexually assaulted. The therapist focuses on the family as a unit rather than concentrating on one of the members who is singled out as the one in need of treatment. If you want to change your organization's NTEE code, you need to submit a written request to the IRS detailing why the change is necessary. Organizations such as nature centers that provide informal classes which acquaint participants with particular aspects of their environment and increase their understanding of and appreciation for ecological balance. <>
Organizations that provide educational programs within the formal educational system or offered as an adjunct to the traditional school curriculum which help students succeed in school and prepare for life. Organizations that are engaged in the promotion, production or performance of community and public celebratory events. Organizations that provide or coordinate a wide variety of programs and services for people who are blind or have visual impairments. If the new NTEE code is a significant departure from the original NTEE code, the IRS may require your organization to file a Form 8940 for re-classification of foundation status. (Community Ntee) This U.S. industry comprises establishments primarily engaged in retailing food supplement products, such as vitamins, nutrition supplements, and body enhancing supplements. Organizations whose primary purpose is to conduct research and/or public policy analysis within the Youth Development major group area. Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Social Science Research Institutes, Services major group area. Another example of coding is classifying the tax-exempt "St. Christopher Hospital" as E22; the major group is E for Health, and the decile and centile codes (22) designate a General Hospital. Organizations that gather, store and distribute food to indigents at no charge or at low cost. Organizations that conduct research, study or teaching in one or more of the social sciences, i.e., those involving the systematic study of social systems, social institutions and social behavior. (Community Ntee) This industry comprises establishments primarily engaged in providing food services at institutional, governmental, commercial, or industrial locations of others based on contractual arrangements with these type of organizations for a specified period of time. Separately incorporated, local YMCA, YWCA, YMHA, YWHA sites. Private nonprofit organizations whose primary purpose is to promote appreciation for and enjoyment and understanding of the visual, performing, folk, and media arts; the humanities (archaeology, art history, modern and classical languages, philosophy, ethics, theology, and comparative religion); history and historical events; and/or communications (film, video, publishing, journalism, radio, television). Recreational centers usually offer an organized program of activities for community residents and provide all necessary equipment. For descriptions, see the Definitions section. Organizations that promote awareness of and appreciation for history and historical artifacts. `pg,,/"D^eU*^gx>zrO''Wh&7h&o2c;~
]FY>ZNT QICTYQ*I\Gyb@09q73^!M>Q`ZrWbf?GCzyMldH}1$HxLU* "BKpSd@`Z@{|QMyau+DN'~wBT#d|AV2U,^j=%REJ.yzRe("M%3)c"?aOVi&neq0*x_9x!} Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that involve hypersensitivity to substances that do not normally cause a reaction. Voluntary health organizations active in the prevention or treatment of blindness and diseases or other conditions that affect the eyes. Arts, Culture & Humanities. Separately incorporated, local Volunteers of America sites. basketball equipment, uniforms, and officials for competitions are generally included. Organizations that offer a variety of activities for youth who have demonstrated or are at risk for behavior which is likely to be unlawful or to involve them in the juvenile justice system. Organizations specifically designated as Camp Fire programs. Organizations that provide retirement and disability benefits for teachers and other school employees, or supporting services employees. Half-Way Houses for Offenders & Ex-Offenders. Organizations specifically designated as Girls Clubs that provide a wide range of supervised activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, with the objective of building character and developing leadership and social skills among participants. Common codes represent activities of organizations, such as research, fundraising, and technical assistance, which are common to all major groups. Organizations that provide alternative living arrangements for people who require care, supervision and support on a 24-hour basis or during part of the day. Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Public Safety, Disaster Preparedness, and Relief major group area. Organizations existing as a fund-raising entity for a single institution within the Religion-Related major group area. . In order to modify the NTEE code for your organisation, you must submit a written request to the IRS explaining why the change is required. Organizations whose activities focus on influencing public policy within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area. Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the lungs. Organizations that provide for the conservation, protection and management of different species of wild animals by establishing a system of preserves that are set aside for their habitation and protected from human depredation and interference. You can findthe full list of NTEE Codes here. Organizations that provide equipment, services or other forms of support which are supplemental to the treatment or rehabilitation of people who have illnesses, injuries or disabilities; or which are instrumental in the prevention of illnesses, injuries or disabilities prior to their occurrence. A specialist from the IRS assigns an NTEE code to each organization exempt under I.R.C. 50% (60% for cash contributions) PF. Use this code for organizations that provide a wide variety of organizations relating to the promotion of international understanding or which offer specific programs not specified below. Organizations that offer therapeutic sessions which focus on the system of relationships and communication patterns among family members and which attempt to modify those relationships and patterns to achieve greater harmony. Organizations that deal specifically with the prevention of sexual assault (for adults and children). Organizations whose primary purpose is influencing public policy within the International, Foreign Affairs, and National Security major group area. Organizations existing as a fund-raising entity for a single institution within the Public & Societal Benefit major group area. Organizations that foster, nurture and sustain artistic excellence and create a climate in which the arts and humanities may flourish in a community. Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Education major group area. State-sponsored organizations established exclusively to reimburse its members for losses under workers compensation acts. Organizations that provide a temporary place to stay for people who have no permanent housing. Consultation, training, and other forms of management assistance services to nonprofit groups within the Civil Rights, Social Action, Advocacy major group area. %PDF-1.5
International Science & Technology Development
(Draft Code - not for internal IRS use). Also included are organizations that encourage new, foreign and independent filmmakers through the organization and presentation of film expositions and festivals or which show old or difficult to obtain films in noncommercial facilities. Use this code for organizations that promote international peace in a general way or which have specific programs devoted to international peace and security other than those specified below. Organizations existing as a fund-raising entity for a single institution within the Employment major group area. . Use this code for organizations that provide both substance abuse prevention and treatment services. Organizations whose activities relate specifically to the United Nations. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures. Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Crime, Legal Related major group area. Organizations whose primary purpose is to conduct research and/or public policy analysis within the Public Safety, Disaster Preparedness, and Relief major group area. NTEE codes for Unknown organization types are under Z If you cannot find a related NTEE code that describes your organization, you should let the IRS pick one for you by checking the box on the form 1023, but do your best to find an NTEE code close enough to the activities of your organization. For more information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban Institute. Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within Mental Health, Crisis Intervention major group area. 2 0 obj
Consultation, training, and other forms of management assistance services to nonprofit groups within the Youth Development major group area. Many service clubs are chapters of national or international organizations. Organizations whose activities focus on influencing public policy within the Religion Related, Spiritual Development major group area. Organizations whose primary purpose is to promote international understanding through activities, such as events, forums, trainings, and exchanges, which enable people to develop an appreciation for other societies, their traditions and culture. Organizations that develop and maintain educational exhibits which illustrate principles from mathematics and the physical sciences. Organizations that provide meals in a central location for indigent people. Use this code for rehabilitation services not specified below. How do I change my NTEE code? Energy Resources Conservation & Development. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures. 2010-2023 by Legal for Good PLLC. Organizations, sometimes referred to as public charities, that derive their funding or support primarily from the general public in carrying out their social, educational, religious or other charitable activities serving the common welfare. Try to stay away from looking at one program, and instead focus on the widest part of the purpose when picking an NTEE code. Use this code for Easter Seal Society. -- for organizations that fulfilled these specialized functions. (Community Ntee) This industry comprises establishments generally known as supermarkets and grocery stores primarily engaged in retailing a general line of food, such as canned and frozen foods; fresh fruits and vegetables; and fresh and prepared meats, fish, and poultry. Organizations existing as a support and fund-raising entity for a single institution within the Medical Research major group area. Organizations existing as a support and fund-raising entity for a single institution within the Arts, Culture & Humanities major group. Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of autism, a developmental disability, usually evident by age three, which affects a childs ability to communicate, understand language, play and relate to others. Organizations existing as a fund-raising entity for a single institution within the Human Services major group area. Organizations that provide access to the performing arts or a variety of art forms including the performing arts, and/or which present performing arts series. NCCS and the IRS use the NTEE-CC system, described below, while the Foundation Center uses a slightly different version with more codes, as well as "population/beneficiary" codes to indicate the type of population served and "auspice" codes to indicate religious or governmental affiliation. Use this code for organizations that provide comprehensive family support services or which offer services other than those specified below. Community-based residential facilities which allow adult and juvenile offenders with satisfactory behavior to transition back to the community during the last months of their sentences or which provide congregate living arrangements and supportive services for ex-offenders to help them successfully reenter the community and become self-sufficient. Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Crime, Legal Related major group area. Also included are smoking education/prevention programs that help persuade people to avoid the habit before they start. 501 (c) (3) NTEE Code List. 03 Professional Societies/Associations Edit the NTEE code field and hit 'Submit for Review'. Organizations with religious affiliations that publish books such as Bibles and other materials which have religious content. Organizations whose primary purpose is to provide health assistance and training, loans and loan guarantees, financial and other material support for hospitals, medical services for countries outside the United States. We offer free community events such as meditations, Reiki shares, Wellness Presentations, and Mindfulness Clubs in schools. A: Registered organizations are required to submit an Annual Filing for Charitable Statistics federal under... Crisis intervention services or crisis, short-term and/or ongoing in-person counseling for with... 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