The National Taxonomy of Exempt Entities (NTEE) is a system used by the IRS and the National Center for Charitable Statistics (NCCS) to classify nonprofit organizations in the United States. These codes help to categorize the specific activities, missions, and purposes of nonprofit organizations.
Here’s a general breakdown of the NTEE code list, organized by the major categories (Letters A through Z), along with some example subcategories for each. These codes consist of a letter (representing a major category) and a number (representing a specific focus within that category).
Arts, Culture, and Humanities (A)
- A01: Alliances & Advocacy
- A20: Arts & Culture
- A23: Cultural & Ethnic Awareness
- A50: Museums
- A60: Performing Arts
- A82: Historical Societies
- A90: Arts Services
Education (B)
- B20: Elementary & Secondary Schools
- B30: Vocational & Technical Schools
- B40: Higher Education Institutions
- B60: Adult Education
- B70: Libraries
- B80: Student Services
- B99: Education N.E.C. (Not Elsewhere Classified)
Environment (C)
- C01: Alliances & Advocacy
- C20: Pollution Abatement & Control
- C27: Recycling
- C30: Natural Resources Conservation & Protection
- C40: Botanical Gardens & Arboreta
- C50: Environmental Education & Outdoor Survival Programs
- C99: Environmental Quality, Protection & Beautification N.E.C.
Animal-Related (D)
- D01: Alliances & Advocacy
- D20: Animal Protection & Welfare
- D30: Wildlife Preservation & Protection
- D40: Zoos & Aquariums
- D50: Veterinary Services
- D60: Animal Training
- D99: Animal-Related N.E.C.
Health (E, F, G, H)
- E20: Hospitals
- E40: Reproductive Health Care
- E60: Health Support Services
- F20: Substance Abuse Treatment
- F30: Mental Health Treatment
- G20: Birth Defects & Genetic Diseases Research
- G40: Diseases & Disorders Research
- H40: Eye Diseases, Blindness, & Vision Impairments
Human Services (I, J, K, L, P)
- I20: Crime Prevention
- I60: Law Enforcement
- J20: Employment Preparation & Procurement
- K30: Food Banks & Food Pantries
- K40: Meals on Wheels
- L20: Housing Development, Construction & Management
- P20: Human Service Organizations
- P40: Family Services
- P60: Emergency Assistance
International, Foreign Affairs, and National Security (Q)
- Q30: International Development
- Q31: International Relief
- Q32: International Peace & Security
- Q40: International Exchange
- Q50: Human Rights
Public, Societal Benefit (R, S, T, U, V, W)
- R20: Civil Rights, Advocacy
- S20: Community & Neighborhood Development
- T50: Philanthropy, Charity, Voluntarism Promotion
- U20: Science & Technology Research Institutes
- V25: Military & Veterans Organizations
- W60: Public Utilities
Religion-Related (X)
- X20: Christian
- X30: Judaism
- X40: Islam
- X50: Buddhism
- X70: Religious Media & Broadcasting
Mutual & Membership Benefit (Y)
- Y01: Alliances & Advocacy
- Y20: Insurance Providers
- Y30: Pension & Retirement Funds
- Y40: Fraternal Societies
Unknown or Unclassified (Z)
- Z99: Unknown
Additional Information:
- The letter code represents the broader category, such as A for Arts, B for Education, etc.
- The two-digit number that follows specifies the exact area or focus within that broad category.
You can use these codes to better understand the purpose of different nonprofit organizations or classify a nonprofit according to their primary mission and activities. Many donors and grant-makers use NTEE codes to find organizations that align with specific areas of interest.