501(c)(3) NTEE Code List

Code	Name	Description
A	Arts, Culture & Humanities	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).
A01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Arts, Culture, and Humanities major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
A02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Arts, Culture, and Humanities major group area.
A03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Arts, Culture, and Humanities major group area.
A05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Arts, Culture, and Humanities major group area
A11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Arts, Culture & Humanities major group.
A12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Arts, Culture, and Humanities major group area.
A19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Arts, Culture, and Humanities major group area.
A20	Arts & Culture	Organizations that promote, produce or provide access to a variety of arts experiences encompassing the visual, media or performing arts.
A23	Cultural & Ethnic Awareness	Organizations that promote artistic expression within a particular ethnic community; work for the preservation and promotion of the traditions, values and lifestyles of different cultural groups; organize activities and events which promote cultural exchange locally or nationally; and encourage understanding and respect for different cultural heritages among the youthful members of the group as well as the mainstream population.
A24	Folk Arts	Organizations that produce, promote and disseminate information on traditional music, dance, theater or folklore of various cultures and organizations that perform, present and support folk art in a specific region.
A25	Arts Education	Organizations that provide informal arts educational programming and/or instruction but do not grant diplomas or degrees; or which offer services regarding the arts to educational institutions or to public entities involved in education.
A26	Arts & Humanities Councils & Agencies	Organizations that foster, nurture and sustain artistic excellence and create a climate in which the arts and humanities may flourish in a community.
A27	Community Celebrations	Organizations that are engaged in the promotion, production or performance of community and public celebratory events.
A30	Media & Communications	Organizations that are involved in publishing, productions or programming utilizing any of a variety of media or in educational programs related to the media. Use this code for organizations involved in productions in different types of media or for those using types of media not specified below.
A31	Film & Video	Organizations that produce films, videos and holographic images for a variety of educational, documentary and cultural purposes, and/or promote public appreciation of film and video. 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.
A32	Television	Organizations engaged in television productions and broadcast. Includes producers of public television, cable television, community access television, broadcasting in schools, and interactive television.
A33	Printing & Publishing	Organizations that publish a variety of materials on diverse topics. Includes university presses.
A34	Radio	Organizations engaged in radio productions and broadcast, including public radio stations and radio stations that offer programming that is designed for community residents who are blind or visually impaired (radio reading services).
A40	Visual Arts	Organizations whose activities promote or provide access to a variety of visual arts. Included are organizations that focus on an art form in a specific medium such as stained glass or textiles.
A50	Museums	Organizations that acquire, preserve, research, exhibit and provide for the educational use of works of art, objects or artifacts that are related to the study of zoology, biology, botany, mineralogy, geology and other natural sciences; history; archeology; or science and technology. Use this code for types of museums not specified below.
A51	Art Museums	Organizations that acquire, preserve and exhibit collections of objects including fine art, decorative art, folk/ethnic art and textiles that are collected primarily for their aesthetic qualities and their importance as representatives of a particular artistic tradition or style.
A52	Children's Museums	Organizations that develop and maintain educational exhibits that are structured for the size, interests and intellectual capacity of young children. Childrens museums are participatory and allow visitors to interact with the exhibits (touching, exploring, manipulating), and many offer organized lessons for groups of school children that focus on one or more of the exhibits. NOTE: See also A57, Science and Technology Museums, for other organizations with substantial activities and collections for children.
A53	Folk Arts Museums<i>(Draft Code - not for internal IRS use)</i>	Specialized museums, foundations and other organizations whose activities and collections preserve and promote the culture and history of a specific nationality, or racial or ethnic group, e.g. Native Americans.
A54	History Museums	Organizations that acquire, preserve, research and exhibit collections of objects including documents, tools, implements and furnishings that have significance in helping to interpret or understand the past. History museums may specialize in a specific era such as early Greece or Rome, a particular geographical region such as California or Appalachia, a particular ethnic or cultural group such as Native Americans or a specific subject area such as costumes; and may contain items created or used by contemporary or historical figures.
A56	Natural History & Natural Science Museums	Organizations that acquire, preserve, research and exhibit collections of objects that have significance in the natural sciences including botany, zoology, geology and physical and cultural anthropology.
A57	Science & Technology Museums	Organizations that develop and maintain educational exhibits which illustrate principles from mathematics and the physical sciences.
A60	Performing Arts	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. Use this code for organizations devoted to art forms not specified below.
A61	Performing Arts Centers	Organizations that operate facilities including theaters for the performing arts.
A62	Dance	Organizations that create and/or perform a variety of types of dance, including modern, folk, country and western, and square dancing.
A63	Ballet	Dance organizations that create and/or perform primarily ballet.
A65	Theater	Organizations whose primary activity is the production of plays. (Organizations that present the productions of others should be classified as presenters. (A61)
A68	Music	Organizations whose primary activity is the production of musical events, including concert series and music festivals.
A69	Symphony Orchestras	Organizations whose primary activity is the operation of a symphony <p> orchestra including youth symphonies.
A6A	Opera	Organizations whose primary activity is the production of operas.
A6B	Singing & Choral Groups	Organizations whose primary activity is the production of concerts including barbershop singing groups, glee clubs/choir groups, childrens choirs and other singing ensembles.
A6C	Bands & Ensembles	Organizations that produce music not specifically covered by another category including marching bands, jazz groups, chamber music groups, blues, country music, ethnic music (e.g., Brazilian, Celtic, Afro-pop, etc.), folk music, rhythm and blues.
A6E	Performing Arts Schools	Organizations that offer classes in the performing arts but do not confer academic degrees.
A70	Humanities	Organizations that promote the study, teaching, or appreciation of the humanities (archaeology, art history, history, modern and classical languages, philosophy and ethics, and theology and comparative religion).
A80	Historical Organizations	Organizations that promote awareness of and appreciation for history and historical artifacts. Use this code for organizations that are not specified below.
A82	Historical Societies & Historic Preservation	Organizations that interpret, collect and preserve the historical heritage of a specific geographic location.
A84	Commemorative Events	Organizations that sponsor activities which celebrate, memorialize and sometimes recreate important events in history such as battles, treaties, speeches, centennials, independence days, catastrophes that had an important impact or other similar occasions.
A90	Arts Services	Organizations that provide services such as facilities or touring assistance for arts organizations.
A99	Arts, Culture & Humanities N.E.C.	Organizations that provide arts and humanities services or products not covered by other categories.
B	Education	NA
B01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Education major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
B02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Education major group area.
B03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Education major group area.
B05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Education major group area.
B11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Education major group.
B12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Education major group area.
B19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Education major group area.
B20	Elementary & Secondary Schools	Preschool, elementary and secondary schools that provide a formal education for children and adolescents in kindergarten or first grade through grade twelve.
B21	Preschools	Separately organized preschools or nursery schools and/or kindergartens which provide foundation-level learning for children (usually age two through five and four and one half or five respectively) prior to entering the formal school setting.
B24	Primary & Elementary Schools	Schools classified as elementary by state and local practice and composed of any span of grades not above grade eight. Includes preschools and kindergartens if they are an integral part of an elementary school or a regularly established school system.
B25	Secondary & High Schools	Schools comprising any span of grades beginning with the next grade following an elementary school and ending at or below grade 12. Includes junior high schools or intermediate schools and high schools which provide formal instruction for students who want to prepare further education at the college level or for employment following graduation.
B28	Special Education	Organizations that provide educational services including special placement and individualized programming, instruction and support services for children and youth who are gifted or have disabilities and require appropriately modified curricula, teaching methodologies and instructional materials in order to learn.
B29	Charter Schools	Schools run independently of the traditional public school system but receiving public funding and operating by a charter. This performance contract details the schools mission, program, goals, students served, method of assessment, and ways to measure success.
B30	Vocational & Technical Schools	Separately organized trade high schools or vocational centers that provide formal preparation for semiskilled, skilled, technical or professional occupations for high-school-aged students and, in some cases, adults who want to develop skills for employment.
B40	Higher Education	Educational institutions that provide opportunities for individuals to acquire a higher level of knowledge, skills and specialization in their chosen area of interest in a formal school setting. Use this code for higher education institutions not specified below.
B41	Two-Year Colleges	Postsecondary educational institutions, known alternatively as community colleges or junior colleges and commonly organized into two-year programs, that offer instruction that has been adapted in content, level and schedule to meet the needs of the community in which they are located. Community or junior colleges award an Associates in Arts (A.A.) certificate.
B42	Undergraduate Colleges	Educational institutions that offer college level courses of study that may lead to the customary bachelor of arts or science degree.
B43	Universities	Postsecondary educational institutions that offer postgraduate study at masters or doctorate levels in addition to an undergraduate program for people who meet entry level requirements and are interested in an advanced education. Some institutions of university status are known as colleges or institutes.
B50	Graduate & Professional Schools	Separately incorporated postsecondary educational institutions provide opportunities for people who have completed their undergraduate education to receive advanced, postgraduate training in a professional field leading to a masters degree or doctorate.
B60	Adult Education	Institutions outside the formal system of regular schools, colleges, universities and technical/trade schools that provide opportunities for adults to develop basic learning and communication skills, complete their high school education, expand their knowledge in a particular field or discipline or develop skills in a new area of interest.
B70	Libraries	Facilities which house a collection of materials including books, manuscripts, journals, government documents and non-print formats such as paintings, musical recordings, videotapes, films and data files which are organized for access by a targeted population.
B80	Student Services	Organizations that provide services, facilities and programs that support student needs, foster student learning and personal development, create a healthy and diverse community, and enrich student life.
B82	Scholarships & Student Financial Aid	Organizations that enable students who demonstrate financial need to obtain the financial assistance they require to meet their educational and living expenses while in school.
B83	Student Sororities & Fraternities	Associations for male and female students which are chapters of national or international organizations, have secret rites and restricted membership, and may undertake, as a part of their activities, community improvement or charitable projects. Included are student sororities and fraternities and honorary societies that represent specific academic disciplines.
B84	Alumni Associations	Organizations whose members are graduates of a particular educational institution who provide support for the institution in the form of financial contributions, student recruitment efforts, promotional activities, fund-raising events and continued ties with the academic program.
B90	Educational Services	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. Includes organizations that partner parents, families, schools, business and/or community leaders to broker resources for the benefit of local schools.
B92	Remedial Reading & Encouragement	Organizations that provide diagnostic testing and/or individual or group instruction for people who are having reading difficulties. Instruction focuses on phonics, dictionary skills, vocabulary development, spelling and study skills, comprehension and memory skills.
B94	Parent & Teacher Groups	Organizations of parents, educators, students, and other citizens who are active in their schools and communities promoting the health, education, and welfare of children.
B99	Education N.E.C.	Use this code for organizations that clearly provide education services where the major purpose is unclear cannot be accurately assigned.
C	Environment	Private nonprofit organizations whose primary purpose is to preserve, protect and improve the environment.
C01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Environment major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
C02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Environment major group area.
C03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Environment major group area.
C05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Environment major group area.
C11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Environment major group area.
C12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Environment major group area.
C19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Environment major group area.
C20	Pollution Abatement & Control	Organizations which seek to ensure that communities have a clean and healthful environment that is free from air and water pollution, pesticides and other hazardous substances, damaging radiation and excessive levels of noise.
C27	Recycling	Organizations that collect and process paper, aluminum, glass, and other materials that can be recycled and reused.
C30	Natural Resources Conservation & Protection	Organizations that protect our natural resources from abuse, neglect, waste or exploitation and preserve their availability for future generations.
C32	Water Resources, Wetlands Conservation & Management	Organizations that preserve and protect water resources from indiscriminate waste and ensure that the supply of quality water is adequate to meet the needs of the public, agriculture and industry. Also included are organizations that preserve and manage coastal lands including shorelines, coastal waters and lands extending inland from the shore which affect coastal waters; bays, lakes, rivers, wetlands, estuaries, watersheds and other aquatic habitats.
C34	Land Resources Conservation	Organizations that preserve and protect endangered land resources from indiscriminate development, destruction or decay and which manage the utilization of renewable and nonrenewable resources to ensure ongoing availability. Included are conservation of the nations forests, rangeland, vegetation, deserts, wild and scenic rivers and other wilderness areas and open land spaces; and reestablishment of areas that have been devastated by destructive activities such as strip mining or other destructive activities.
C35	Energy Resources Conservation & Development	Organizations that conserve existing energy resources, ensure efficient use of available energy and develop new energy resources while protecting the quality of the environment.
C36	Forest Conservation	Organizations involved with forest lands and the protection of the nations forests from insects, disease, fire, erosion, air pollution and other destructive forces.
C40	Botanical, Horticultural & Landscape Services	Organizations that are involved in the cultivation of plant life for a variety of purposes.
C41	Botanical Gardens & Arboreta	Organizations that plant, maintain and display for public study and enjoyment collections of flowers, trees, shrubs and ground cover, some of which are rare and exotic.
C42	Garden Clubs	Organizations that provide organized opportunities for individuals to pursue their interest in ornamental plants, flowers, trees, shrubs, house plants, herbs, garden fruits and vegetables or other species of plants.
C50	Environmental Beautification	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.
C60	Environmental Education	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.
C99	Environment N.E.C.	Use this code for organizations that clearly provide environmental quality services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
D	Animal-Related	Private nonprofit organizations whose primary purpose is to provide for the care, protection and control of wildlife and domestic animals that are a part of the living environment; to help people develop an understanding of their pets; and to train animals for purposes of showing.
D01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Animal-Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
D02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Animal-Related major group area.
D03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Animal-Related major group area.
D05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Animal-Related major group area.
D11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Animal-Related major group area.
D12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Animal-Related major group area.
D19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Animal-Related major group area.
D20	Animal Protection & Welfare	Organizations such as animal shelters that provide for the humane care, protection and control of animals and which investigate instances of cruelty to animals.
D30	Wildlife Preservation & Protection	Organizations that are responsible for the conservation, protection, care and management of fish and wildlife resources and their habitats. Use this code for organizations that provide wildlife preservation services not specified below or which deal with multiple populations of wildlife.
D31	Protection of Endangered Species	Organizations that identify and promote laws for the protection of species of birds, animals, fish or other wildlife that are at risk of extinction; and/or which sponsor programs for breeding endangered species in captivity and releasing them to selected habitats in the wild in which they are given a better chance for survival.
D32	Bird Sanctuaries	Organizations that provide for the conservation, protection and management of different species of wild birds by establishing a system of preserves that are set aside for their habitation and protected from human depredation and interference.
D33	Fisheries Resources	Organizations that provide for the conservation, protection and management of different species of fish by establishing coastal, lake, reservoir or other inland fisheries where different species of fish are hatched in protected environments and used to stock public waters that have been depleted.
D34	Wildlife Sanctuaries	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.
D40	Veterinary Services	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.
D50	Zoos & Aquariums	Organizations that house collections of living animals, birds, reptiles, living aquatic plants and animals including fish, shellfish, and shore birds, insects and other wildlife for the purpose of study and public viewing.
D60	Animal Services N.E.C.	Organizations that offer services which help individuals develop an understanding of the animal species in which they have an interest and/or to work more effectively with their pets.
D61	Animal Training	Organizations that provide classes for people who want to develop a basic understanding and control of their pets \[These are typically section 501(c)(7) exempt organizations\].
D99	Animal-Related N.E.C.	Use this code for organizations that clearly provide animal-related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
E	Health Care	NA
E01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Health - General and Rehabilitative major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
E02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Health - General and Rehabilitative major group area.
E03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Health - General and Rehabilitative major group area.
E05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Health - General and Rehabilitative major group area.
E11	Single Organization Support	Organizations existing as a support and fund-raising entity for single institutions, multihospital health care systems, and similar diversified health systems comprised of closely-affiliated organizations within the Health Care major group area.
E12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Health - General and Rehabilitative major group area.
E19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance, fund raising, or patient care services for other organizations within the Health General and Rehabilitative major group area.
E20	Hospitals	Twenty-four hour medical institutions that provide diagnostic and treatment services for people whose illnesses require an overnight stay. Most hospitals also provide a variety of services on an outpatient basis. Use this code for hospitals not specified below.
E21	Community Health Systems	Multihospital health care systems that have two or more hospitals owned, leased, sponsored, or managed by a central organization. Also includes parent companies of diversified single hospital systems that provide comprehensive management and support services for the hospital. (rev. 9/2005)
E22	General Hospitals	Health care facilities that are licensed to operate twenty-four hours per day and offer diagnostic and treatment services as well as emergency and critical care services for people who have illnesses or injuries which require immediate, short-term intervention.
E24	Specialty Hospitals	Health care facilities like orthopedic hospitals or cancer hospitals that provide diagnostic and treatment services on an inpatient basis for people who have specified medical conditions.
E30	Ambulatory & Primary Health Care	Health centers, clinics, and other facilities that provide walk-in, walk-out diagnostic and treatment services for people whose care does not require confinement or a hospital stay. Use this code for types of outpatient facilities or services not specified below.
E31	Group Health Practices	Organizations that provide both health care services and underwrite health and medical insurance. Also included are medical groups which provide health care for HMO members on a contract with the HMO and physician practice groups generally associated with teaching, research, and public hospitals.
E32	Community Clinics	Outpatient facilities, many previously known as free clinics, established by the community rather than a hospital which provide basic medical care including physical examinations, immunizations, family planning, nutrition assistance and diagnosis and treatment of common ailments. Services are available on an ability-to-pay basis and target low-income and indigent community residents.
E40	Reproductive Health Care	Organizations that provide medical, educational and counseling services which relate to the conception, delivery and care of offspring. Use this code for organizations other than family planning centers that offer reproductive health services.
E42	Family Planning	Organizations that provide assistance for people who want to control the size of their families and the spacing of their children, either through some form of birth control or naturally. Use this code for Planned Parenthood organizations.
E50	Rehabilitative Care	Organizations that provide, on an outpatient basis, a combination of treatment and education services to restore maximum functioning, a sense of well-being and a personally satisfying level of independence for individuals who have temporary or permanent disabilities. Use this code for Easter Seal Society.
E60	Health Support	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. Use this code for organizations that provide a wide range of health support services or which offer services not specified below.
E61	Blood Banks	Organizations that acquire, process, type, transport and store whole blood and blood products including red blood cells, white blood cells, platelets and plasma constituents for use by people who need transfusions; and which conduct pretransfusion compatibility tests to ensure that blood transfusions, when necessary, are as safe as possible.
E62	Emergency Medical Services & Transport	Organizations that provide pre-hospital emergency medical care and rapid transportation to health care facilities.
E65	Organ & Tissue Banks	Organizations that accept donated hearts, kidneys, livers, skin and other organs and tissue for use in transplant operations.
E6A	Pharmacies and drug stores	-
E70	Public Health	Organizations that inform the public of health and safety hazards and measures for furthering the early detection, treatment or rehabilitation of people who have an illness, injury or disability.
E80	Health (General & Financing)	Organizations that are concerned primarily with one or more aspects of health financing or that provide services which relate to health care in general.
E86	Patient & Family Support	Organizations that provide support services to patients and their families. Programs can include social and recreational activities for people who are recovering from surgery or a serious illnesses; supportive services for children who are ill and for their families which enable family members to remain with a child who is hospitalized; family and sibling support groups, and programs which attempt to make a gravely or terminally ill child’s final days, weeks and months more pleasant. (rev. 9/2005)
E90	Nursing	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. Use this code for organizations that provide nursing services that are not specified below.
E91	Nursing Facilities	Inpatient facilities, also known as convalescent hospitals and nursing homes, that provide skilled nursing and personal care over an extended period of time for people who are no longer in an acute phase of their illness.
E92	Home Health Care	Visiting nurse associations and other similar organizations that provide skilled nursing care and related health services on a home care basis for recently discharged hospital patients, and elderly or disabled individuals who may otherwise be institutionalized.
E99	Health Care N.E.C.	Use this code for organizations that clearly provide medical care services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
F	Mental Health & Crisis Intervention	NA
F01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Mental Health, Crisis Intervention major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
F02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Mental Health, Crisis Intervention major group area.
F03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Mental Health, Crisis Intervention major group area.
F05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Mental Health, Crisis Intervention major group area.
F11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Mental Health & Crisis Intervention major group area.
F12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Mental Health, Crisis Intervention major group area.
F19	Support N.E.C.	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.
F20	Substance Abuse Dependency, Prevention & Treatment	Organizations that provide preventive, diagnostic and inpatient, outpatient and residential treatment services as well as transitional support for people who have a physical and/or psychological dependency on alcohol and/or drugs. Use this code for organizations that provide both substance abuse prevention and treatment services.
F21	Substance Abuse Prevention	Organizations that provide substance abuse education programs for people who are at risk for substance abuse in an effort to prevent their involvement with drugs and/or alcohol.
F22	Substance Abuse Treatment	Organizations that provide inpatient, outpatient or residential treatment services for individuals who have a physical and/or psychological dependency on alcohol and/or drugs.
F30	Mental Health Treatment	Organizations that provide preventive, diagnostic and treatment services in a variety of community and hospital-based settings to help people to achieve and maintain a state of emotional well-being, personal empowerment and the skills to cope with everyday demands without excessive stress. Use this code for types of mental health organizations not specified below or for organizations that combine multiple types of care within the same facility.
F31	Psychiatric Hospitals	Organizations that provide diagnostic and inpatient treatment services for individuals who have acute or chronic mental or emotional disturbances, who require hospitalization.
F32	Community Mental Health Centers	Neighborhood-based organizations that offer counseling, medication and other mental health services for people who have acute or chronic mental or emotional disturbances.
F33	Residential Mental Health Treatment	Organizations that provide a therapeutic living environment in community-based facilities for adults or children with emotional and/or behavioral problems who require a structured, supervised treatment program which may include individual, group, family and other treatment modalities as appropriate.
F40	Hot Lines & Crisis Intervention	Organizations that provide in-person or telephone assistance for people who are in acute emotional distress; who are a danger to themselves or to others; who are having suicidal feelings; or who are hysterical, frightened or otherwise unable to cope with a problem that requires immediate action. Use this code for crisis intervention services or hotlines not specified below or for organizations that offer multiple types of crisis intervention, hotline services.
F42	Sexual Assault Services	Organizations that provide telephone crisis intervention services or crisis, short-term and/or ongoing in-person counseling for people who have been sexually assaulted.
F50	Addictive Disorders N.E.C.	Organizations that provide counseling, medical treatment (where indicated) and other supportive services for individuals who have a psychological dependency involving a particular pattern of behavior, e.g., spending money, sexual compulsions and workaholic behavior.
F52	Smoking Addiction	Organizations that utilize a variety of techniques to help people who wish to control their dependence on nicotine and give up substances containing nicotine. Also included are smoking education/prevention programs that help persuade people to avoid the habit before they start.
F53	Eating Disorders & Addictions	Organizations that provide diagnostic and treatment services for individuals who have anorexia nervosa, bulimarexia, bulimia or a related eating disorder.
F54	Gambling Addiction	Organizations that provide emotional support, information and guidance for people who are having difficulty controlling their compulsion to gamble.
F60	Counseling	Organizations that provide treatment services which may include emotional support, problem-solving assistance, information and guidance through a variety of counseling modalities for individuals who are having difficulty in coping with a traumatic experience or a personal relationship or in making the adjustments that are required by their particular stage in life.
F70	Mental Health Disorders	Organizations that provide preventive, diagnostic and treatment services that focus on a particular mental health disorder.
F80	Mental Health Associations	Organizations whose purpose is to promote social conditions that enhance the potential in the community for good mental health and to improve methods and facilities for treating mental illness.
F99	Mental Health & Crisis Intervention N.E.C.	Use this code for organizations that clearly provide mental health services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
G	Voluntary Health Associations & Medical Disciplines	NA
G01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Voluntary Health Associations and Medical Disciplines major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
G02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Voluntary Health Associations and Medical Disciplines major group area.
G03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Voluntary Health Associations and Medical Disciplines major group area.
G05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Voluntary Health Associations and Medical Disciplines major group area.
G11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Voluntary Health Associations and Medical Disciplines major group area.
G12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Voluntary Health Associations and Medical Disciplines major group area.
G19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Voluntary Health Associations and Medical Disciplines major group area.
G20	Birth Defects & Genetic Diseases	Voluntary health organizations active in the prevention or treatment of illnesses or conditions that are hereditary and passed from parent to offspring. Use this code for organizations that focus on a wide variety of genetic disorders or on genetic disorders not specified below.
G25	Down Syndrome	Voluntary health organizations active in the prevention or treatment of Down Syndrome, a hereditary condition that results in mental retardation.
G30	Cancer	Voluntary health organizations active in the prevention or treatment of cancer. The associated medical specialty is medical oncology, a subspecialty of internal medicine.
G32	Breast Cancer	Voluntary health organizations active in the prevention or treatment of breast cancer.
G40	Diseases of Specific Organs	Voluntary health organizations active in the prevention or treatment of diseases and conditions that affect specific organs or organ systems in the body. Use this code for organizations that focus on diseases that affect a wide range of organs or organ systems or on those not specified below.
G41	Eye Diseases, Blindness & Vision Impairments	Voluntary health organizations active in the prevention or treatment of blindness and diseases or other conditions that affect the eyes. The associated medical specialty is ophthalmology.
G42	Ear & Throat Diseases	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. The related medical specialty is otolaryngology.
G43	Heart & Circulatory System Diseases & Disorders	Voluntary health organizations active in the prevention or treatment of diseases or conditions, including stroke, that affect the heart, lungs and blood vessels. The related medical specialty is cardiovascular medicine, a subspecialty of internal medicine.
G44	Kidney Diseases	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the kidneys. The related medical specialty is nephrology, a subspecialty of internal medicine.
G45	Lung Diseases	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the lungs. The related medical specialty is pulmonary disease specialists.
G48	Brain Disorders	Voluntary health organizations active in the prevention or treatment of diseases or conditions including brain injuries that affect the brain.
G50	Nerve, Muscle & Bone Diseases	Voluntary health organizations active in the prevention or treatment of diseases or conditions that affect the nerves, muscles or bones. Use this code for organizations that focus on a wide variety of nerve, muscle and bone diseases or those not specified below. The related medical specialty is orthopedic surgery.
G51	Arthritis	Voluntary health organizations active in the prevention or treatment of arthritis (including osteoarthritis and rheumatoid arthritis), an inflammatory condition affecting the joints. The related medical specialty is rheumatology, a subspecialty of internal medicine, though rheumatology is broader and covers more conditions than arthritis.
G54	Epilepsy	Voluntary health organizations active in the prevention or treatment of epilepsy, a recurrent paroxysmal disorder of cerebral function that is characterized by sudden brief interruptions in or complete loss of consciousness, motor activity and/or sensory phenomena.
G60	Allergy-Related Diseases	Voluntary health organizations active in the prevention or treatment of diseases and conditions that involve hypersensitivity to substances that do not normally cause a reaction.
G61	Asthma	Voluntary health organizations active in the prevention or treatment of asthma, a disorder of the bronchial system that is characterized by labored breathing and wheezing.
G70	Digestive Diseases & Disorders	Voluntary health organizations active in the prevention or 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. The related medical specialty is gastroenterology, a subspecialty of internal medicine.
G80	Specifically Named Diseases	Voluntary health organizations active in the prevention or treatment of specifically named diseases and conditions. Use this code for named diseases not specified below.
G81	AIDS	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.
G83	Alzheimers Disease	Voluntary health organizations active in the prevention or treatment of Alzheimers disease, a form of presenile dementia which is caused by atrophy of the frontal and occipital lobes of the brain.
G84	Autism	Voluntary health organizations active in the prevention or 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.
G90	Medical Disciplines	Organizations that represent physicians who have special training and expertise in one clinical area of practice which focuses on a specific age group, an organ system of the body, or on complex scientific techniques developed to diagnose or treat certain types of disorders. Use this code for organizations that represent a wide variety of medical disciplines or those that are not specified below.
G92	Biomedicine & Bioengineering	Organizations that represent physicians who have advanced training in the development, implantation and utilization of cardiac pacemakers, cochlear implants and other hearing aids, artificial limbs and joints and other similar devices.
G94	Geriatrics	Organizations that represent physicians who have advanced training in the medical specialty which provides preventive, diagnostic and treatment services for elderly individuals who have diseases and conditions that are associated with the aging process.
G96	Neurology & Neuroscience	Organizations that represent 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.
G98	Pediatrics	Organizations that represent physicians who have advanced training in the biological, social and environmental factors that have an influence on a developing child and expertise in diagnosing and treating acute and chronic diseases that are common to children and youth.
G99	Voluntary Health Associations & Medical Disciplines N.E.C.	Use this code for organizations that clearly provide services related to diseases, disorders or medical spcialities where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
G9B	Surgical Specialties	Organizations that represent 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.
H	Medical Research	NA
H01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Medical Research major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
H02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Medical Research major group area.
H03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Medical Research major group area.
H05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Medical Research major group area.
H11	Single Organization Support	Organizations existing as a support and fund-raising entity for a single institution within the Medical Research major group area.
H12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Medical Research major group area.
H19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Medical Research major group area.
H20	Birth Defects & Genetic Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of any of a number of illnesses or conditions that are hereditary and passed from parent to offspring.
H25	Down Syndrome Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of Down Syndrome, a hereditary condition that results in mental retardation.
H30	Cancer Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of cancer. Use this code for organizations whose research focuses on a wide variety of forms of cancer.
H32	Breast Cancer Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of breast cancer.
H40	Diseases of Specific Organs Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect specific organs or organ systems in the body. Use this code for organizations whose research focuses on diseases that affect a wide range of organs or organ systems or on those not specified below.
H41	Eye Diseases, Blindness & Vision Impairments Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect eyes. The associated medical specialty is ophthalmology.
H42	Ear & Throat Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the head and neck including the ears, the respiratory and upper alimentary systems, the face, the jaws and related structures. The related medical specialty is otolaryngology.
H43	Heart & Circulatory System Diseases & Disorders Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases or conditions, including stroke, that affect the heart, lungs and blood vessels. The related medical specialty is cardiovascular medicine, a subspecialty of internal medicine.
H44	Kidney Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the kidneys. The related medical specialty is nephrology, a subspecialty of internal medicine.
H45	Lung Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the lungs. The related medical specialty is pulmonary disease specialists.
H48	Brain Disorders Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases and conditions that affect the brain.
H50	Nerve, Muscle & Bone Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of diseases or conditions that affect the nerves, muscles or bones. Use this code for organizations whose research focuses on a wide variety of nerve, muscle or bone diseases or on those not specified below. The related medical specialty is orthopedic surgery.
H51	Arthritis Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of arthritis (including osteoarthritis and rheumatoid arthritis), an inflammatory condition affecting the joints. The related medical specialty is rheumatology, a subspecialty of internal medicine, though rheumatology is broader and covers more conditions than arthritis.
H54	Epilepsy Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of epilepsy, a recurrent paroxysmal disorder of cerebral function that is characterized by sudden brief interruptions in or complete loss of consciousness, motor activity and/or sensory phenomena.
H60	Allergy-Related Diseases Research	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. Use this code for organizations whose research focuses on a wide variety of allergy-related diseases or on specific allergy-related diseases.
H61	Asthma Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of asthma, a disorder of the bronchial system that is characterized by labored breathing and wheezing.
H70	Digestive Diseases & Disorders Research	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. The related medical specialty is gastroenterology, a subspecialty of internal medicine.
H80	Specifically Named Diseases Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of specifically named diseases and conditions. Use this code for organizations that conduct research on a multiplicity of named diseases or on named diseases not specified below.
H81	AIDS Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and 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.
H83	Alzheimers Disease Research	Organizations that conduct research which can be used to improve the prevention, diagnosis and treatment of Alzheimers disease, a form of presenile dementia which is caused by atrophy of the front and occipital lobes of the brain.
H84	Autism Research	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.
H90	Medical Disciplines Research	Organizations that conduct research which can be used to improve the options available to physicians who have special training and expertise in one clinical area of practice which focuses on a specific age group, an organ system of the body, or complex scientific techniques developed to diagnose or treat certain types of disorders. Use this code for organizations whose research covers a wide variety of medical disciplines or those that are not specified below.
H92	Biomedicine & Bioengineering Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the development, implantation and utilization of cardiac pacemakers, cochlear implants and other hearing aids, artificial limbs and joints and other similar devices.
H94	Geriatrics Research	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 preventive, diagnostic and treatment services for elderly individuals who have diseases or conditions that are associated with the aging process.
H96	Neurology & Neuroscience Research	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.
H98	Pediatrics Research	Organizations that conduct research which can be used to improve the options available to physicians who have advanced training in the biological, social and environmental factors that have an influence on a developing child and expertise in diagnosing and treating acute and chronic diseases that are common to children and youth.
H99	Medical Research N.E.C.	Use this code for organizations that clearly provide services related to research regarding diseases, disorders or medical specialties where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
H9B	Surgical Specialties Research	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.
I	Crime & Legal-Related	NA
I01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Crime, Legal Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
I02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Crime, Legal Related major group area.
I03	Professional Societies & Associations	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.
I05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Crime, Legal Related major group area.
I11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Crime & Legal-Related major group area.
I12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Crime, Legal Related major group area.
I19	Support N.E.C.	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.
I20	Crime Prevention	Organizations that provide information and services that help the public protect themselves from crime or which prevent its occurrence. Also included are organizations that provide a mechanism for reporting crimes. Use this code for crime prevention programs not specified below.
I21	Youth Violence Prevention	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. Also included are community councils, coalitions and other groups whose primary purpose is to prevent delinquency.
I23	Drunk Driving-Related	Organizations that provide first and multiple offender drunk driving programs for adults and juveniles or which offer transportation services for drinking drivers. Also includes community action groups like MADD that are against drunk driving.
I30	Correctional Facilities	Privately operated, community-based nonprofit correctional facilities for adults or juveniles who have been sentenced to imprisonment after conviction for an offense. These facilities serve the same function as government-operated programs, and most operate on a contract with the county or the state.
I31	Half-Way Houses for Offenders & Ex-Offenders	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. These facilities are known as work release centers, prerelease centers, rehabilitation centers and group homes for juvenile offenders or status offenders.
I40	Rehabilitation Services for Offenders	Organizations that provide counseling, job seeking assistance and other nonresidential supportive services that help adult and/or juvenile offenders re-integrate into the community following their release from a correctional facility. Use this code for rehabilitation services not specified below.
I43	Inmate Support	Organizations that provide emotional support, friendship, advice and guidance or other types of support for inmates while they are incarcerated and/or which facilitate contact between inmates and family members.
I44	Prison Alternatives	Organizations that provide intensive treatment and rehabilitation services for adult or juvenile offenders. The focus of the service is on rehabilitation of the offender rather than preparation for release into the community.
I50	Administration of Justice	Organizations that are concerned with court administration; court reform including the rights and privileges of prisoners, incarceration alternatives and other criminal justice issues; and alternatives to litigation.
I51	Dispute Resolution & Mediation	Organizations that provide mediation services which help individuals who are having a dispute discuss the situation and reach an agreement without resorting to litigation.
I60	Law Enforcement	Law enforcement associations, advisory councils or other nonprofit community groups that provide advice and direction for police departments; auxiliaries or other community-based organizations that collect and disburse money in aid of injured police officers or in support of local law enforcement activities; and other nonprofit groups that have an interest in law enforcement issues.
I70	Protection Against Abuse	Organizations that attempt to reduce the incidence of child abuse, elder abuse and spouse abuse in family settings through educational interventions which may focus on children of various ages, parents, people who work with families and/or the community at large.
I71	Spouse Abuse Prevention	Organizations that deal specifically with the prevention of domestic violence through educational interventions which may focus on batterers, people at risk for domestic violence, people who work with battered women and/or the community at large.
I72	Child Abuse Prevention	Organizations that deal specifically with the prevention of child abuse including incest through educational interventions which may focus on children of various ages, parents, people who work with families and/or the community at large.
I73	Sexual Abuse Prevention	Organizations that deal specifically with the prevention of sexual assault (for adults and children).
I80	Legal Services	Organizations that provide general legal aid regarding criminal and/or civil matters at little or no cost for individuals who are economically disadvantaged.
I83	Public Interest Law	Organizations that primarily handle class action litigation and lawsuits related to issues of interest to the public in general rather than assisting individuals.
I99	Crime & Legal-Related N.E.C.	Use this code for organizations that clearly provide crime and legal related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
J	Employment	NA
J01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Employment, Job Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
J02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Employment, Job Related major group area.
J03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Employment, Job Related major group area.
J05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Employment, Job Related major group area.
J11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Employment major group area.
J12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Employment, Job Related major group area.
J19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Employment, Job Related major group area.
J20	Employment Preparation & Procurement	Organizations that help people prepare for, find, secure and retain suitable employment. Use this code for organizations that provide a wide range of employment services or those that offer employment-related services not specified below. Includes: Employment placement agencies; Job development organizations including those for youth and people with disabilities; Retraining; and Senior Community Service Employment Programs
J21	Vocational Counseling	Organizations that administer tests which measure the skills, abilities and interests of job seekers and help them make appropriate decisions regarding an occupational field or position.
J22	Job Training	Organizations that train people in the specific skills they will need to obtain employment in a particular industry or which provide work experience for youth or others who have no employment history.
J30	Vocational Rehabilitation	Organizations that provide job training and employment experiences for individuals with disabilities, people who have been disabled by use of drugs or alcohol or people with emotional difficulties, with the objective of helping them to become economically self-sufficient.
J32	Goodwill Industries	Goodwill Industries sites.
J33	Sheltered Employment	Organizations that provide paid employment opportunities in a controlled, protected environment for people with disabilities who are unable to obtain competitive employment. Also included are work activity centers which provide personal and social development opportunities for participants who have demonstrated inconsequential production capacity.
J40	Labor Unions	Organizations that work to promote the rights of employees to fair remuneration and safe working conditions \[Note: These are generally section 501(c)(5) organizations\].
J99	Employment N.E.C.	Use this code for organizations that clearly provide employment and job related services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
K	Food, Agriculture & Nutrition	NA
K01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Food, Agriculture, and Nutrition major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
K02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Food, Agriculture, and Nutrition major group area.
K03	Professional Societies & Associations	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.
K05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Food, Agriculture, and Nutrition major group area.
K11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Food, Agriculture & Nutrition major group area.
K12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Food, Agriculture, and Nutrition major group area.
K19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Food, Agriculture and Nutrition major group area.
K20	Agricultural Programs	Organizations that focus on the development and improvement of food resources or food procurement through information and technical assistance for agricultural establishments and individuals in rural or urban settings. Use this code for organizations that provide a wide range of agricultural services or those that offer services to support the agricultural sector not specified below.
K25	Farmland Preservation	Organizations such as land trusts that work to ensure that farmland is preserved for farming purposes rather than freed for development or environmental quality purposes.
K26	Animal Husbandry	Organizations that provide information, technical assistance and support for individuals or commercial establishments that are engaged in the keeping, grazing, feeding and/or sale of livestock. \[Note: These organizations are typically found in section 501(c)(5).\]
K28	Farm Bureaus & Granges	Organizations whose members are farmers or ranchers who have affiliated for the purpose of representing the interests of agricultural producers and rural communities. \[Note: These organizations are typically found in section 501(c)(5).\]
K2A	Other Vegetable (except Potato) and Melon Farming	-
K2B	Soil Preparation, Planting, and Cultivating	-
K2C	Wineries	-
K30	Food Programs	Organizations that provide access to free or low-cost food products to children, seniors, or indigents by distributing groceries, providing meals, providing facilities for storing food or making available land on which people can grow their own produce. Use this code for organizations that provide a wide range of food services or those that offer food-related services not specified below.
K31	Food Banks & Pantries	Organizations that gather, store and distribute food to indigents at no charge or at low cost.
K34	Congregate Meals	Organizations (also known as nutrition sites or senior nutrition programs) that provide hot meals on a regular basis, usually for elderly individuals but also for disabled adults or other target populations.
K35	Soup Kitchens	Organizations that provide meals in a central location for indigent people.
K36	Meals on Wheels	Organizations that prepare and deliver regular hot meals to elderly individuals, people with disabilities or people with AIDS or other targeted conditions who are unable to shop and/or prepare food for themselves or to travel to a site where a meal is being served. Also known as home delivered meals.
K40	Nutrition	Organizations that provide information concerning the basic principles of healthful eating, food handling, food preparation and shopping skills. Included is information about the basic food groups, vitamin and mineral requirements, and the relationship of nutrition to the preservation of good health and the prevention of illness.
K50	Home Economics	Organizations that provide instruction that deals with the basic activities of homemaking including caring for and managing children, shopping for and preparing nutritious meals, maintaining a clean and safe living environment, and other in-home responsibilities.
K6A	Meat markets	-
K6B	Confectionery and Nut Stores	-
K6C	Caterers	-
K6D	Mobile food services	-
K6E	Drinking Places (Alcoholic Beverages)	-
K6F	Snack and Nonalcoholic Beverage Bars	-
K90	Limited-Service Restaurants	(Community Ntee) This U.S. industry comprises establishments primarily engaged in providing food services (except snack and nonalcoholic beverage bars) where patrons generally order or select items and pay before eating. Food and drink may be consumed on premises, taken out, or delivered to the customer's location. Some establishments in this industry may provide these food services in combination with selling alcoholic beverages.
K91	Supermarkets and Other Grocery (except Convenience) Stores	(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. Included in this industry are delicatessen-type establishments primarily engaged in retailing a general line of food.
K92	Convenience Stores	(Community Ntee) This industry comprises establishments known as convenience stores or food marts (except those with fuel pumps) primarily engaged in retailing a limited line of goods that generally includes milk, bread, soda, and snacks.
K93	Fruit and Vegetable Markets	(Community Ntee) This industry comprises establishments primarily engaged in retailing fresh fruits and vegetables.
K94	All Other Specialty Food Stores	(Community Ntee) This U.S. industry comprises establishments primarily engaged in retailing miscellaneous specialty foods (except meat, fish, seafood, fruit and vegetables, confections, nuts, popcorn, and baked goods) not for immediate consumption and not made on the premises.
K95	Food (Health) Supplement Stores	(Community Ntee) This U.S. industry comprises establishments primarily engaged in retailing food supplement products, such as vitamins, nutrition supplements, and body enhancing supplements.
K96	Warehouse Clubs and Supercenters	(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.
K97	Food Service Contractors	(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. The establishments of this industry provide food services for the convenience of the contracting organization or the contracting organization's customers. The contractual arrangement of these establishments with contracting organizations may vary from type of facility operated (e.g., cafeteria, restaurant, fast-food eating place), revenue sharing, cost structure, to providing personnel. Management staff is always provided by the food service contractors.
K98	Full-Service Restaurants	(Community Ntee) This U.S. industry comprises establishments primarily engaged in providing food services to patrons who order and are served while seated (i.e., waiter/waitress service) and pay after eating. These establishments may provide this type of food service to patrons in combination with selling alcoholic beverages, providing carryout services, or presenting live nontheatrical entertainment.
K99	Food, Agriculture & Nutrition N.E.C.	Use this code for organizations that clearly provide food, agriculture or nutrition services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
L	Housing & Shelter	NA
L01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Housing, Shelter major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
L02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Housing, Shelter major group area.
L03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Housing, Shelter major group area.
L05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Housing, Shelter major group area.
L11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Housing & Shelter major group area.
L12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Housing, Shelter major group area.
L19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Housing, Shelter major group area.
L20	Housing Development, Construction & Management	Organizations that build, rehabilitate, manage and/or provide rental housing for low-income individuals and families, older adults and people with disabilities; or which make purchasable housing available to low or moderate income families by offering lower priced housing and/or affordable payment plans, by arranging for interest or mortgage subsidies or by involving eventual owners in the construction process (sweat equity). Use this code for organizations that provide housing services for a wide range of individuals or for those that offer housing options for low income tenants that are not specified below.
L21	Low-Income & Subsidized Rental Housing	Organizations that develop, rehabilitate, manage and/or provide rental housing that is available to people who qualify on the basis of income, age or disability for publicly subsidized housing e.g., HUD housing or housing assistance under Section 8 of the Housing and Urban Development Act.
L22	Senior Citizens Housing & Retirement Communities	Residential options exclusively for older adults who want to have a simpler, maintenance-free lifestyle and enjoy the company of peers with common interests, or who require a moderate amount of support in the activities of daily living to maintain independent living.
L24	Independent Housing for People with Disabilities	Organizations that develop, manage and/or provide rental housing with the availability of supportive services for individuals with disabilities.
L25	Housing Rehabilitation	Organizations that clear slums and renew or rehabilitate old housing and other structures including abandoned buildings in blighted and depressed residential neighborhoods in order to provide a safe, sanitary and pleasant place for people to live.
L30	Housing Search Assistance	Organizations that assist people to find available purchasable or rental housing which meets their individual needs.
L40	Temporary Housing	Organizations that provide a temporary place to stay for newcomers, travelers, people who are in crisis, or homeless individuals in the community.
L41	Homeless Shelters	Organizations that provide a temporary place to stay for people who have no permanent housing.
L4A	Hotels (except Casino Hotels) and Motels	-
L4B	Bed-and-breakfast inns	-
L50	Homeowners & Tenants Associations	Organizations that serve the interests of the community as a whole and provide services which meet the needs of people who own or rent apartments, condominiums, townhomes, mobile home parks or other housing complexes who are their members. Also included are complexes that are owned collectively by the people who live there.
L80	Housing Support	Organizations that provide supportive services which help people obtain and remain in suitable housing. Use this code for organizations that provide multiple supportive services or for supportive services specified below.
L81	Home Improvement & Repairs	Organizations that provide assistance for homeowners who need to upgrade their homes to make them attractive, safe, accessible and energy efficient.
L82	Housing Expense Reduction Support	Organizations that provide home purchase or construction loans; finance new living accommodations; or pay current housing and/or utility bills for people who cannot afford to make the payments themselves and who qualify for this service on the basis of need or income.
L99	Housing & Shelter N.E.C.	Use this code for organizations that clearly provide housing or shelter services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
M	Public Safety, Disaster Preparedness & Relief	NA
M01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Public Safety, Disaster Preparedness, and Relief major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
M02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Public Safety, Disaster Preparedness, and Relief major group area.
M03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Public Safety, Disaster Preparedness, and Relief major group area.
M05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Public Safety, Disaster Preparedness, and Relief major group area.
M11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Public Safety, Disaster Preparedness & Relief major group area.
M12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Public Safety, Disaster Preparedness, and Relief major group area.
M19	Support N.E.C.	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.
M20	Disaster Preparedness & Relief Services	Organizations that work to prevent, predict or control the effects of disasters (e.g. floods, earthquakes, fires, tornadoes), to educate or otherwise prepare individuals to cope with the effects of such disasters or to provide broad-based relief services to victims of such disasters. Use this code for organizations that provide a wide range of disaster services or for those that offer disaster services not specified below.
M23	Search & Rescue Squads	Volunteer and other organizations that provide emergency rescue operations and/or lifesaving activities for people who are stranded, lost, accident victims, or exposed to other life-threatening dangers. Included may be organizations that participate in air rescue, mountain rescue, sea rescue, ski rescue, traffic accident rescue and urban search and rescue operations.
M24	Fire Prevention	Organizations that are responsible for the control and extinction of fires; and the inspection of buildings, hillside property and industrial plants to ensure compliance with fire codes.
M40	Safety Education	Organizations that make the public aware of the measures that people can take to reduce the risk of accidents. Use this code for general safety programs or those that deal with a specific safety education issue not specified below.
M41	First Aid	Organizations that provide instruction in the basic lifesaving techniques that are used in the administration of emergency assistance to individuals who have been injured prior to the arrival of trained medical personnel. Includes CPR instruction and instruction in techniques for relieving an individual who is choking.
M42	Automotive Safety	Organizations that make the public aware of the measures people can take to ensure their own safety and that of others while driving or riding as passengers in a motor vehicle, riding a bicycle, roller skating, skateboarding or walking as pedestrians in traffic.
M60	Public Safety Benevolent Associations	Organizations whose primary purpose is to support the needs of public safety agencies and their personnel.
M99	Public Safety, Disaster Preparedness & Relief N.E.C.	Use this code for organizations that clearly provide public safety or disaster services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
N	Recreation & Sports	NA
N01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Recreation, Sports, Leisure, Athletics major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
N02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Recreation, Sports, Leisure, Athletics major group area.
N03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Recreation, Sports, Leisure, Athletics major group area.
N05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Recreation, Sports, Leisure, Athletics major group area.
N11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Recreation & Sports major group area.
N12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Recreation, Sports, Leisure, Athletics major group area.
N19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Recreation, Sports, Leisure, Athletics major group area.
N20	Camps	Organizations that operate facilities for cooperative group living experiences in the out-of-doors; and which provide opportunities to learn campcraft, nature lore and conservation, and participate in a wide range of indoor and outdoor recreational, athletic and group social activities including cookouts.
N2A	RV (Recreational Vehicle) Parks and Campgrounds	-
N2B	Recreational and Vacation Camps (Except Campgrounds)	-
N30	Physical Fitness & Community Recreational Facilities	Organizations that provide acreage and facilities for a broad range of recreational and fitness activities, sports and games. Use this code for recreational facilities available to the general public and for recreational programs not specified below.
N31	Community Recreational Centers	Organizations that operate centers which offer, at a single location, a variety of recreational facilities such as athletic fields and courts, a gymnasium, a swimming pool and public lockers. Recreational centers usually offer an organized program of activities for community residents and provide all necessary equipment.
N32	Parks & Playgrounds	Organizations that develop, maintain and make available to the general public recreational areas which are equipped with athletic fields and courts, campgrounds, picnic areas and a variety of recreational trails such as bridle trails, hiking trails, off-the-road vehicle trails and snowmobile trails.
N40	Sports Associations & Training Facilities	Organizations such as intercollegiate athletic associations that promote athletic competition among member schools. Also includes separately organized private educational institutions that provide instruction in a particular sport or recreational activity.
N50	Recreational Clubs	Organizations that make available to members and their guests and facilities for recreational activities, sports and games. Also included are social clubs that provide opportunities for people to meet and socialize with their peers at dances, parties, picnics, barbecues and other companionable events; and special interest clubs which enable people to share hobbies or other interests with individuals with those same interests. \[Many of these are 501(c)(7) organizations.\]
N52	Fairs	Organizations that sponsor, organize and promote fairs and festivals. Includes collectible/antique fairs, county and state fairs, street fairs, festivals, parades, and other similar activities during religious and patriotic holidays and other special occasions.
N60	Amateur Sports	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. 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. These events are generally for the enjoyment of the athletes and are not at a high enough competitive level to be considered spectator sports.
N61	Fishing & Hunting	Organizations that provide opportunities for people to learn and become competitive in archery; fly or bait fishing; game bird, game fowl, or game animal hunting; fox hunting; and/or the use of firearms on the target range.
N62	Basketball	Organizations that provide opportunities for people to learn and become competitive in basketball. basketball equipment, uniforms, and officials for competitions are generally included.
N63	Baseball & Softball	Organizations such as Little Leagues that provide opportunities for people to learn and become competitive in baseball or softball. Coaching, access to a baseball field, baseball equipment, uniforms, and managers and umpires for games are generally included.
N64	Soccer	Organizations that provide opportunities for people to learn and become competitive in soccer. Coaching, access to a soccer field, soccer equipment, uniforms, and officials for competitions are generally included.
N65	Football	Organizations that provide opportunities for people to learn and become competitive in football. Coaching, access to a football field, football equipment, uniforms, and referees for competitions are generally included.
N66	Racquet Sports	Organizations that provide opportunities for people to learn and become competitive in tennis, badminton, racquet ball, squash, table tennis and other racquet sports. Coaching, access to courts, equipment and officials for competitions are generally included.
N67	Swimming & Other Water Recreation	Organizations that provide opportunities for people to learn and become competitive in swimming, diving, snorkeling, surfing, water skiing, water polo, boating, white water rafting and other water sports. Coaching, access to a swimming pool or other facilities, sports equipment, and officials for competitions are generally included.
N68	Winter Sports	Organizations that provide opportunities for people to learn and become competitive in ice hockey, ice skating, alpine and cross-country skiing, sledding/tobogganing and other winter sports. Coaching; access to skating rinks, ski slopes or other facilities; sports equipment; and officials for competitions are generally included.
N69	Equestrian	Organizations that provide opportunities for people to learn and become competitive in sports involving horseback riding and jumping. Coaching, access to riding and jumping facilities and officials for competitions are generally included.
N6A	Golf	Organizations including public golf courses that provide opportunities for people to learn and become competitive in the game of golf. Coaching, access to a golf course, golf equipment, and officials for competitions are generally included.
N70	Amateur Sports Competitions	Organizations that sponsor sports competitions for amateurs at the national, state, or international level or competitions at multiple levels including the international level.
N71	Olympics	Organizations that prepare amateur athletes to participate in the Olympics, an international program of sports training and athletic competition which features a variety of sports and games, or in other similar competitions. Included are the national governing bodies for sports that are part of the Olympic and Pan-American Games whose charge is to select, train and manage athletes who represent the U.S. internationally.
N72	Special Olympics	Organizations that prepare people to participate in the Special Olympics, an international program of sports training and athletic competition for children and adults with disabilities which features a variety of sports and games, or in other similar competitions.
N80	Professional Athletic Leagues	Membership organizations that are engaged in promoting the interests of individuals who are active or who have retired from professional sports.
N99	Recreation & Sports N.E.C.	Use this code for organizations that clearly provide recreation, sports, leisure or athletics services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
O	Youth Development	NA
O01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Youth Development major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
O02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Youth Development major group area.
O03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Youth Development major group area.
O05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Youth Development major group area.
O11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Youth Development major group area.
O12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Youth Development major group area.
O19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Youth Development major group area.
O20	Youth Centers & Clubs	Organizations that provide supervised recreational and social activities for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through youth-oriented clubs or centers with the objective of building character and developing leadership and social skills among participants. Use this code for teen centers and clubs other than Boys Clubs, Girls Clubs or Boys and Girls Clubs, e.g., Police Athletic Leagues.
O21	Boys Clubs	Organizations specifically designated as Boys 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.
O22	Girls Clubs	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.
O23	Boys & Girls Clubs	Organizations specifically designated as Boys and 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.
O30	Adult & Child Matching Programs	Programs, also known as adult/child mentoring programs, that provide male or female adult companionship, guidance and/or role models for young men or women. Use this code for all adult, child matching programs other than Big Brothers or Big Sisters.
O31	Big Brothers & Big Sisters	Organizations specifically designated as Big Brothers or Big Sisters that provide male or female adult companionship, guidance and/or role models for young men or women.
O40	Scouting	Programs that provide opportunities for children and youth to develop individual and group initiative and responsibility, self-reliance, courage, personal fitness, discipline and other desirable qualities of character through participation in a wide range of organized recreational, educational and civic activities under the leadership of qualified adult volunteers. Use this code for troop type organizations not specifically designated as Boy Scouts of America, Girl Scouts of the U.S.A or Camp Fire.
O41	Boy Scouts of America	Organizations specifically designated as Boy Scouts of America troops and councils.
O42	Girl Scouts of the U.S.A.	Organizations specifically designated as Girl Scouts of the U.S.A. troops and councils.
O43	Camp Fire	Organizations specifically designated as Camp Fire programs.
O50	Youth Development Programs	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. Use this code for youth development programs not specified below.
O51	Youth Community Service Clubs	Organizations like Key Club that provide opportunities for children and youth to make a contribution to their local community through volunteer service projects. The purpose of the organization is to develop leadership skills and good citizenship practices in youngsters who are interested in service to others.
O52	Youth Development - Agricultural	Organizations like 4-H Club, and Future Homemakers that emphasize the total development of young people through work on animal, engineering, family/consumer health, resource, plant or social science projects in consultation with their parents and supervising adult volunteers. Members also participate in camping activities, leadership conferences, awards programs and community service activities.
O53	Youth Development - Business	Organizations like Junior Achievement that utilize volunteers from the teaching profession, business and industry to provide firsthand information about the business world for children and youth. Some clubs may also initiate small business ventures under the guidance of adult volunteers.
O54	Youth Development - Citizenship	Organizations like Youth Republic and Girls Nation that provide opportunities for young people to gain a clear understanding of the process of government and to develop an appreciation for their approaching citizenship responsibilities.
O55	Youth Development - Religious Leadership	Organizations like Youth for Christ, Campus Crusade for Christ and Liberal Religious Youth that provide a variety of recreational and social activities for young people with the objective of strengthening their religious values and meeting their spiritual needs as well as supporting their growth and development as individuals.
O99	Youth Development N.E.C.	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.
P	Human Services	NA
P01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Human Services - Multipurpose and Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
P02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Human Services - Multipurpose and Other major group area.
P03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Human Services - Multipurpose and Other major group area.
P05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Human Services - Multipurpose and Other major group area.
P11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Human Services major group area.
P12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Human Services - Multipurpose and Other major group area.
P19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Human Services - Multipurpose and Other major group area.
P20	Human Service Organizations	Organizations that provide a broad range of social services for individuals or families. Use this code for multiservice organizations such as Lutheran Social Services, Catholic Social Services and other community service organizations not specified below that provide a variety of services from throughout the P section or services from the P section in combination with services described in other sections (e.g., an organization that provides family counseling, substance abuse services, employment assistance and services for at - risk youth).
P21	American Red Cross	Separately incorporated, local chapters of the American Red Cross.
P22	Urban League	Separately incorporated, local Urban League sites.
P24	Salvation Army	Separately incorporated, local Salvation Army sites.
P26	Volunteers of America	Separately incorporated, local Volunteers of America sites.
P27	Young Mens or Womens Associations	Separately incorporated, local YMCA, YWCA, YMHA, YWHA sites.
P28	Neighborhood Centers	Neighborhood-based multipurpose centers that offer, at a single location, a wide variety of services and activities that are structured to meet the needs of the entire community through different programs for different age and interest groups.
P29	Thrift Shops	Organizations that offer new or second-hand furniture, appliances, clothing, toys and other material goods at lower than retail prices, and which often use the proceeds from sales to support other services to the community. Thrift shops accept direct donations from the public of new and reusable goods.
P30	Children & Youth Services	Organizations that provide a wide variety of informational, social and supportive services for children and youth including runaways and other troubled youth. Use this code for organizations that provide services for children and/or youth that are not specified below.
P31	Adoption	Organizations that arrange permanent homes under new legal parentage for individuals whose birth parents are unable or unwilling to provide for their care.
P32	Foster Care	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.
P33	Child Day Care	Organizations that provide substitute parental care for children during some portion of a twenty-four hour day.
P40	Family Services	Organizations that provide a wide variety of social services that are designed to support healthy family development, improve the familys ability to resolve problems and prevent the need for unnecessary placement of children in settings outside the home. Use this code for organizations that provide comprehensive family support services or which offer services other than those specified below.
P42	Single Parent Agencies	Organizations like Parents Without Partners that provide supportive services for single parents.
P43	Family Violence Shelters	Organizations that provide temporary shelter for women who have experienced domestic violence and for their children.
P44	In-Home Assistance	Organizations that provide assistance in performing routine household, yard and personal care activities for frail elderly, disabled or indigent individuals or families whose normal routines have been disrupted by an emergency.
P45	Family Services for Adolescent Parents	Organizations that provide pregnancy counseling, maternity home care and other supportive services for pregnant adolescents or adolescents who are parents.
P46	Family Counseling	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. 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.
P47	Pregnancy Centers	Organizations that provide free and confidential services to women and families facing unplanned pregnancies. Services can include pregnancy testing and physician exams with ultrasound, counseling on pregnancy-related issues, information on STDs, healthcare & community referrals, and help with material goods such as maternity and baby items.
P50	Personal Social Services	Organizations that provide a variety of personal social services or which offer personal social services not specified below.
P51	Financial Counseling	Organizations that provide advice and guidance for people who need assistance in obtaining credit, obtaining or correcting information in their credit records, reducing their debt burden or managing their financial resources more effectively.
P52	Transportation Assistance	Organizations that provide or coordinate free or low-cost transportation services for older adults, people with disabilities, people with medical conditions, people who are indigent, students and other eligible individuals.
P58	Gift Distribution	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.
P60	Emergency Assistance	Organizations that provide food, clothing, household goods, cash and other forms of short-term emergency assistance for indigent individuals and families who have insufficient resources to meet their basic needs.
P61	Travelers Aid	Organizations that provide supportive services including information and emergency assistance for tourists, travelers or other visitors who are stranded or have encountered other problems.
P62	Victims Services	Organizations that provide supportive services for crime victims which may include crisis counseling, medical services, escort services, transportation, child care, financial assistance, protective services, information about the mechanics of court proceedings, assistance with forms to file for reimbursement of crime-related expenses or losses, and/or advice and guidance concerning court appearances.
P70	Residential Care & Adult Day Programs	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. Use this code for organizations that provide residential, custodial care, but the specific nature of the facility is unclear, or which have multiple facilities which fall into more than one category below.
P71	Adult Day Care	Organizations that provide personal care for dependent adults or adults with disabilities in a supervised group setting during some portion of a twenty-four hour day. Services may include social and recreational activities, training that is essential for sustaining the activities of daily living and meals, as appropriate.
P73	Group Homes	Facilities, usually located in residential neighborhoods, that provide 24-hour non-medical care for individuals with disabilities who need supervision and/or assistance with activities of daily living.
P74	Hospices	Organizations that provide palliative and supportive services including medical care, pain and symptom management, home nurse visitation, case management, counseling, and bereavement services for terminally ill people who are in the final stages of their illnesses and for members of their families.
P75	Supportive Housing for Older Adults	Residential facilities for older adults who are unable to function in an independent living environment because they need assistance with toileting, bathing, dressing, medication, meals and housekeeping and other activities of daily living, but do not require nursing care on a regular basis.
P76	Homes for Children & Adolescents	Organizations that provide alternative living arrangements for children and young adults who require care, supervision and support on a 24-hour basis or during part of the day. Use also for children and youth who have been neglected or abandoned and would benefit from a professionally supervised, structured group environment.
P7A	Residential Intellectual and Developmental Disability Facilities (group homes, intermediate care facilities & hospitals)	-
P80	Centers to Support the Independence of Specific Populations	Organizations that provide multipurpose centers or services that meet the needs and interests of a particular target population. Use this code for centers or services for special populations not specified below or for facilities that serve multiple special populations.
P81	Senior Centers	Organizations that provide or coordinate a wide variety of programs and services that meet the needs and interests of the senior population. Also included are organizations that administer funding for senior services under Title III of the Older Americans Act.
P82	Developmentally Disabled Centers	Organizations such as retarded citizens associations that provide or coordinate a wide variety of programs and services for people with developmental disabilities.
P83	Women's Centers	Organizations that provide or coordinate a wide variety of programs and services that are needed by and of interest to this population.
P84	Ethnic & Immigrant Centers	Organizations that provide or coordinate a wide variety of programs and services that are structured to meet the social, educational, economic, recreational and other needs of specific ethnic and/or immigrant groups in ways that are culturally appropriate.
P85	Homeless Centers	Organizations that provide supportive services for individuals and families who are homeless or which work with people who are at risk for homelessness in an effort to prevent them from losing their permanent residence.
P86	Blind & Visually Impaired Centers	Organizations that provide or coordinate a wide variety of programs and services for people who are blind or have visual impairments.
P87	Deaf & Hearing Impaired Centers	Organizations that provide or coordinate a wide variety of programs and services for people who are deaf or have hearing impairments.
P88	LGBT Centers	Organizations that provide or coordinate a wide variety of programs and services that meet the needs and interests of people who are lesbian, gay, bisexual, or transgenedered.
P99	Human Services N.E.C.	Use this code for organizations that clearly provide human services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
Q	International, Foreign Affairs & National Security	Private nonprofit organizations whose primary purpose is to provide services or other forms of support to increase mutual understanding across countries, encourage social, economic or political development outside of the U.S., and/or impact national, multilateral or international policies on international issues. (rev. 12/04)
Q01	Alliances & Advocacy	Organizations whose primary purpose is influencing public policy within the International, Foreign Affairs, and National Security major group area. Includes groups employing a activities designed to influence government and international institutional policy, such as, public education and influencing public opinion, public mobilizations, and lobbying.
Q02	Management & Technical Assistance	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.
Q03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the International, Foreign Affairs, and National Security major group area.
Q05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the International, Foreign Affairs, and National Security major group area.
Q11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the International, Foreign Affairs & National Security major group area.
Q12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the International, Foreign Affairs, and National Security major group area.
Q19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the International, Foreign Affairs and National Security major group area.
Q20	Promotion of International Understanding	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. 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.

Q22	International Academic Exchange	Organizations that provide opportunities for high school students from foreign countries to live with an approved family in the United States and attend an American high school for one semester or one year in exchange for American students living and attending school in their country during the same period of time.
Q23	International Exchange N.E.C.	Organizations whose primary purpose is to provide international living experiences for individuals and families by arranging job exchanges, residence exchanges and other similar opportunities.
Q30	International Development	Organizations whose primary purpose is to provide technical assistance training and material resources to support the capacity-building efforts of nations outside the U. S. with a focus on agricultural and rural development, health, education, social welfare, small business development and industrial growth. Use this code for organizations that provide a wide range of international development and/or relief services or those not specified below.
Q31	International Agricultural Development	Organizations that provide information, technical assistance and support to developing countries regarding the planting, nurturing, protection and utilization of agricultural products with the objective of increasing the productivity of their cultivated land and improving their food supply.
Q32	International Economic Development	Organizations that provide technical assistance and training, loans and loan guarantees and other forms of support to stimulate the economy, expand employment opportunities, encourage the establishment and growth of commerce and industry and otherwise enhance the economic development of countries outside the United States.
Q33	International Relief	Organizations that work to relieve poverty in developing countries by providing funds, technical assistance and supplies which improve the health, education, welfare, social well-being and self-reliance of individuals and families. Also included are organizations that provide relief services in response to a major disaster or large-scale emergency that occurs abroad.
Q34	International Educational Development <i>(Draft Code - not for internal IRS use)</i>	Organizations whose primary purpose is to educate individuals, provide financial support for educational institutions and other forms of material support for students and institutions in countries outside the United States.
Q35	International Democracy & Civil Society Development	Organizations whose primary purpose is to carry out programs that support the development of democracy and civil society in countries outside of the United States. Includes organizations that provide assistance in election planning and administration, election law development, political party development, constitutional development, and voter and civic education, which may include training of government and civic leaders. Also includes organizations that promote a supportive legal and regulatory environment for civil society and otherwise strengthen civil society actors and organizations as a group.
Q36	International Science & Technology Development <i>(Draft Code - not for internal IRS use)</i>	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.
Q38	International Environment, Population & Sustainability <i>(Draft Code - not for internal IRS use)</i>	Organizations whose primary purpose is to protect the environment and create a sustainable world by addressing issues such as cross national concerns and advocacy and research on environmental and population policy.
Q39	International Health Development <i>(Draft Code - not for internal IRS use)</i>	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.
Q40	International Peace & Security	Organizations that promote harmony and understanding among nations either globally or in a particular region of the world and/or engage in activities that promote peaceful ways of managing and settling international conflicts. 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.
Q41	Arms Control & Peace	Organizations that promote control of nuclear, biological, chemical and conventional weapons development and proliferation.
Q42	United Nations Associations	Organizations whose activities relate specifically to the United Nations.
Q43	National Security	Organizations that conduct studies on major national security topics including the U.S. armed forces, weapons decisions, deployment policies and the security aspects of U.S. foreign relations; monitor legislation on national security issues; advocate for specific defense policies and expenditures; and engage in other activities related to the security of the United States.
Q50	International Affairs, Foreign Policy, & Globalization	Organizations that conduct studies on foreign policy, national security, regional affairs and international energy, economic, and trade policies; monitor foreign policy legislation; hold conferences seminars and debates to expand interest in international issues and promote understanding of US foreign policy and international affairs; address problems of globalization; publish journals, newsletters, and other materials addressing foreign policy issues; and engage in other activities relating to foreign policy.
Q51	International Economic & Trade Policy	Organizations whose primary purpose is promote world trade and strengthen international trade and investment position of the US, states and localities. Services may include analyses of the competitiveness of specific industries, development of trade policies, negotiating market access for US companies and promoting exports through trade missions, shows, and fairs in major overseas markets.
Q70	International Human Rights	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.
Q71	International Migration & Refugee Issues	Organizations that monitor and inform the public about the world refugee situation; review refugee-related legislation; and advocate for specific policies relating to the plight of refugees in other countries. Also included are organizations that raise money to enable refugees to leave their own countries and migrate to foreign countries of their choice; or provide aid to refugees who have left their country of origin and are residing in another country outside the United States.
Q99	International, Foreign Affairs & National Security N.E.C.	Use this code for organizations that clearly provide services related to international affairs where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
R	Civil Rights, Social Action & Advocacy	Private nonprofit organizations whose primary purpose is to protect and promote the broad civil rights of groups and civil liberties of individuals, to work for the realization of specific social or political goals or to encourage the participation of people in the public policy debate.
R01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Civil Rights, Social Action, Advocacy major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
R02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Civil Rights, Social Action, Advocacy major group area.
R03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Civil Rights, Social Action, Advocacy major group area.
R05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Civil Rights, Social Action, Advocacy major group area.
R11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Civil Rights, Social Action & Advocacy major group area.
R12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Civil Rights, Social Action, Advocacy major group area.
R19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations in the Civil Rights, Social Action, Advocacy major group area.
R20	Civil Rights	Organizations that work for the passage and enforcement of laws or other social measures that will more effectively protect the rights of specific groups. Use this code for organizations that broadly address civil rights and advocacy issues or which focus on populations not specified below.
R21	Immigrants' Rights<i>(Draft Code - not for internal IRS use)</i>	Organizations that support the passage and enforcement of laws and other social measures which protect the rights and interests of individuals who have newly arrived in the country or which govern the process by which individuals and families are granted permission to immigrate.
R22	Minority Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of one or more specific ethnic groups or individuals who have a common national origin. Use this code for organizations like the NAACP and La Raza.
R23	Disabled Persons Rights	Organizations that support the passage and enforcement of laws or other social measures that protect the rights of people who have disabilities and maximize their ability to enjoy the same opportunities, resources and privileges as the mainstream population.
R24	Womens Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of women.
R25	Seniors Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights of older adults.
R26	Lesbian & Gay Rights	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.
R27	Patients' Rights<i>(Draft Code - not for internal IRS use)</i>	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of patients.
R28	Children's Rights	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights and interests of children and youth.
R29	Employee & Workers' Rights<i>(Draft Code - not for internal IRS use)</i>	Organizations that support the passage and enforcement of laws and other social measures that protect and promote the rights of groups of workers and employees.
R30	Intergroup & Race Relations	Organizations that work for increased harmony and understanding among diverse groups in the community and to reduce or eliminate tensions and violence based on age, gender, race, color, sexual preference, creed, national origin, income level or stereotypical identification.
R40	Voter Education & Registration	Organizations that encourage citizens to participate in the political process, in a nonpartisan manner, by providing opportunities for political involvement, access to public officials, information that is necessary to make informed decisions at the ballot box or assistance in registering to vote.
R60	Civil Liberties	Organizations that protect the rights of people guaranteed by the Constitution and promote the passage of laws or other social measures that extend individual rights or more effectively protect them. Use this code for organizations that advocate for a wide variety of civil liberties or for specific rights that are not specified below.
R61	Reproductive Rights	Organizations that support the passage and enforcement of laws and other social measures which preserve a womans right to terminate her pregnancy.
R62	Right to Life	Organizations that support the passage of legislation which assigns legal rights to the unborn and seeks to criminalize the termination of unwanted pregnancies.
R63	Censorship, Freedom of Speech & Press	Organizations that support the right of the press to freedom of expression without censorship or other restrictions by government and/or which support the right of the media to maintain confidential sources.
R65	Freedom of Religion Issues<i>(Draft Code - not for internal IRS use)</i>	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.
R67	Right to Die & Euthanasia	Organizations that support the right of people who may be terminally ill to end their own lives in a planned manner either by active means or by the removal of life-support systems.
R99	Civil Rights, Social Action & Advocacy N.E.C.	Use this code for organizations that clearly provide civil rights, social action or advocacy services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
S	Community Improvement & Capacity Building	NA
S01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Community Improvement, Capacity Building major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
S02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Community Improvement, Capacity Building major group area.
S03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Community Improvement, Capacity Building major group area.
S05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Community Improvement, Capacity Building major group area.
S11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Community Improvement & Capacity Building major group area.
S12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Community Improvement, Capacity Building major group area.
S19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Community Improvement, Capacity Building major group area.
S20	Community & Neighborhood Development	Organizations that focus broadly on strengthening, unifying and building the economic, cultural, educational and social services of an urban community or neighborhood. Use this code for community and neighborhood improvement organizations other than those specified below.
S21	Community Coalitions	Organizations that are designed to increase citizen participation in local policy issues and thereby improve the overall quality of life in a particular state or community.
S22	Neighborhood & Block Associations	Organizations whose members are residents of a particular community or neighborhood who have joined together to remedy deficiencies in existing neighborhood conditions or to enhance conditions that are currently satisfactory.
S30	Economic Development	Organizations whose primary purpose is to stimulate the economy, expand employment opportunities, encourage the establishment and growth of commerce and industry and otherwise enhance the economic development of the community.
S31	Urban & Community Economic Development	Organizations that provide technical assistance, loans, loan guarantees or other forms of management support to help impoverished urban communities create local jobs, sustain local services and build healthier local economies.
S32	Rural Economic Development	Organizations that provide technical assistance, venture capital, loans, loan guarantees or other forms of management support to encourage the establishment and growth of business and industry in rural areas.
S40	Business & Industry	Organizations that provide technical assistance, loans, loan guarantees and other forms of assistance to support the development and growth of a wide variety of business establishments in the community.
S41	Chambers of Commerce & Business Leagues	Organizations like chambers of commerce, business leagues and commercial trade associations whose members are businessmen and women and merchants who have affiliated for the purpose of promoting the general commercial interests of the community or the interests of their own trade. \[Many of these are found in section 501(c)(6) business leagues; and 501(c)(6) chambers of commerce.\]
S43	Small Business Development	Organizations that provide technical assistance, venture capital, loans, loan guarantees or other forms of support for individuals or groups who want to establish or expand the operation of a small business enterprise or venture.
S46	Boards of Trade	501(c)(6) organizations that are involved in regulating, promoting or conducting commodities and commercial investment exchanges.
S47	Real Estate Associations	Organizations whose members are in the real estate business who have affiliated for the purpose of promoting the interests of their trade.
S50	Nonprofit Management	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 Nonprofit Management Support Centers.
S80	Community Service Clubs	Organizations whose members are business and professional men and/or women or other individuals who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects. Many service clubs are chapters of national or international organizations.
S81	Womens Service Clubs	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.
S82	Mens Service Clubs	Organizations whose members are men who have a common interest in improving the life of the community, which conduct fund-raising events to finance community service projects.
S99	Community Improvement & Capacity Building N.E.C.	Use this code for organizations that clearly provide community improvement, capacity building services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
T	Philanthropy, Voluntarism & Grantmaking Foundations	NA
T01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
T02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T03	Professional Societies & Associations	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.
T05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Philanthropy, Voluntarism & Grantmaking Foundations major group area.
T12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Philanthropy, Voluntarism, and Grantmaking Foundations major group area.
T20	Private Grantmaking Foundations	Nongovernmental, nonprofit organizations with funds (usually from a single source, such as an individual, family or corporation) and programs managed by its own trustees or directors, established to maintain or aid social, educational, religious or other charitable activities serving the common welfare, primarily through grantmaking. T20 should be used only if one of the more specific codes in the T20 series cannot be determined.
T21	Corporate Foundations	Private foundations whose grant funds are derived primarily from the contributions of a profit-making business organization.
T22	Private Independent Foundations	Private foundations that make grants based on charitable endowments. Because of their endowments, they are focused primarily on grantmaking and generally do not actively raise funds or seek public financial support. These are the most common type of private foundation. They are generally endowed, usually from a single individual or family. Private foundations are considered family foundations if relatives or the original donor are still active on the board of trustees or in the operation of the foundation.
T23	Private Operating Foundations	Private foundations that use a bulk of their resources to provide charitable services or run charitable programs of their own. They make few, if any, grants to outside organizations and, like private independent foundations, they generally do not raise funds from the public.
T30	Public Foundations	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. Although public foundations may provide direct charitable services to the public as other nonprofits do, their primary focus is on grantmaking.
T31	Community Foundations	Organizations that make grants for charitable purposes in a specific community or region. The funds available to a community foundation are usually derived from many donors and held in an endowment that is independently administered; income earned by the endowment is then used to make grants. (rev. 11/04)
T40	Voluntarism Promotion	Organizations that encourage people to volunteer. (rev. 1/05)
T50	Philanthropy, Charity & Voluntarism Promotion	Organizations concerned with civil society, philanthropy, and the nonprofit sector who seek to promote the practice of charitable giving and voluntarism through a variety of strategies including advocacy, disclosure, information exchange, and research. (rev. 1/05)
T70	Federated Giving Programs	Organizations that administer centralized fundraising efforts and then in turn distribute the contributed funds to several nonprofit agencies. United Way and community chests or funds, the United Jewish Appeal and other religious appeals are examples of federated giving programs. (rev. 1/05)
T90	Named Trusts N.E.C.	Use this code for named trusts not classified elsewhere. (rev. 11/04)
T99	Philanthropy, Voluntarism & Grantmaking Foundations N.E.C.	Use this code for organizations that clearly provide philanthropy, voluntarism and grantmaking services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
U	Science & Technology	NA
U01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Science and Technology Research Institutes, Services major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
U02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Science and Technology Research Institutes, Services major group area.
U03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Science and Technology Research Institutes, Services major group area.
U05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Science and Technology Research Institutes, Services major group area.
U11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Science & Technology major group area.
U12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Science and Technology Research Institutes, Services major group area.
U19	Support N.E.C.	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.
U20	General Science	Organizations that focus broadly on scientific research and inquiry or which engage in interdisciplinary science activities.
U21	Marine Science & Oceanography	Organizations that support or conduct research in the area of science that studies the oceans and associated phenomena including the land/ water and water/atmospheric boundaries.
U30	Physical & Earth Sciences	Organizations that conduct research in the physical and earth sciences, i.e., the area of science that studies inanimate objects, processes of matter and energy and associated phenomena. Use this code for organizations that conduct research that broadly covers the physical and earth sciences or for those that address areas of scientific study not specified below.
U31	Astronomy	Organizations that conduct research in astronomy, the physical science that addresses matter and energy in the universe using observational techniques such as spectroscopy, photometry, interferometry, radio astronomy and optical astronomy.
U33	Chemistry & Chemical Engineering	Organizations that conduct research in chemistry, the science which addresses the composition and behavior of matter including its micro- and macro-structure, the processes of chemical change and the theoretical description and laboratory simulation of these phenomena.
U34	Mathematics	Organizations that conduct research in mathematics, the science which addresses quantities, magnitudes, forms and their relationships using symbolic logic and language.
U36	Geology	Organizations that conduct research in the area of science that studies the earth; the forces acting upon it; and the behavior of the solids, liquids and gases comprising it.
U40	Engineering & Technology	Organizations that conduct research in the area of science which applies mathematical and scientific principles to the solution of practical problems for the benefit of society.
U41	Computer Science	Organizations that conduct research in the area of science that addresses the study of data and information storage and processing systems including hardware, software, basic design principles, user requirements analysis and related economic and policy issues.
U42	Engineering	Organizations that conduct research in the field of engineering in which mathematical and scientific principles are applied to solve a wide variety of practical problems in industry, social organization, public works and commerce.
U50	Biological & Life Sciences	Organizations that conduct research in the sciences which analyze the structure, function, growth, origin, evolution or distribution of living organisms and their relations to their natural environments.
U99	Science & Technology N.E.C.	Use this code for organizations that clearly provide science and technology research services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
V	Social Science	NA
V01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Social Science Research Institutes, Services major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
V02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Social Science Research Institutes, Services major group area.
V03	Professional Societies & Associations	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.
V05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Social Science Research Institutes, Services major group area.
V11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Social Science major group area.
V12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Social Science Research Institutes, Services major group area.
V19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Social Science Research Institutes, Services major group area.
V20	Social Science	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.
V21	Anthropology & Sociology	Organizations that conduct research in the area of social science that involves the systematic study of human beings, their antecedents and related primates, and their cultural behavior and institutions in comparative perspective (anthropology); and/or the study of social institutions and social relationships (sociology).
V22	Economics	Organizations that conduct research in the area of social science that involves the systematic study of the production, conservation and allocation of resources in conditions of scarcity, together with the organizational frameworks related to these processes.
V23	Behavioral Science	Organizations that conduct research in psychology, the social science that involves the systematic study of individual and collective behavior, the physical and environmental bases of behavior, and the analysis and treatment of behavior problems and disorders.
V24	Political Science	Organizations that conduct research in the area of social science that involves the systematic study of political institutions and behavior.
V25	Population Studies	Organizations that conduct research in the area of social science that involves the systematic study of population models and population phenomena, and related problems of social structure and behavior.
V26	Law & Jurisprudence	Organizations that conduct research in the area of social science that involves the systematic study of the theory, history and application of the rules of conduct by which societal relations are formally structured and adjudicated.
V30	Interdisciplinary Research	Organizations that bring together the humanities, physical sciences and social sciences to develop and enhance a broad understanding of particular populations, cultures or other related areas of research. Use this code for organizations that conduct broadly conceived interdisciplinary research or for those that address areas of interdisciplinary study not specified below.
V31	Black Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of the African American populations of the Western Hemisphere, with emphasis on the United States and the Caribbean.
V32	Womens Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of women as individuals and social actors.
V33	Ethnic Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of subsets of the population sharing common racial characteristics or common traits and customs.
V34	Urban Studies	Organizations that conduct research in the area of social science that applies social science principles to the study of urban institutions and the forces influencing urban social and political life.
V35	International Studies	Organizations that conduct research in the area of social science that involves the systematic study of the history, society, politics, culture and economics of particular geographical areas throughout the world.
V36	Gerontology	Organizations that conduct research in the area of social science that involves the systematic study of the human aging process and aged human populations using the knowledge and methodologies of the social sciences, psychology and the biological health sciences.
V37	Labor Studies	Organizations that conduct research in the area of social science that involves the systematic study of employee-management interactions and the management of issues and disputes regarding working conditions and worker benefit packages.
V99	Social Science N.E.C.	Use this code for organizations that clearly provide social science research services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
W	Public & Societal Benefit	NA
W01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Public, Society Benefit - Multipurpose and Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
W02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Public, Society Benefit - Multipurpose and Other major group area.
W03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Public, Society Benefit - Multipurpose and Other major group area.
W05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy research within the Public, Society Benefit - Multipurpose and Other major group area.
W11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Public & Societal Benefit major group area.
W12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Public, Society Benefit - Multipurpose and Other major group area.
W19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Public, Society Benefit - Multipurpose and Other major group area.
W20	Government & Public Administration	Organizations that are concerned with the effective functioning of government including the administration of public agencies and the actions and decisions of public officials. 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.
W22	Public Finance, Taxation & Monetary Policy	Organizations that are primarily engaged in financial administration and taxation including monetary policy; tax administration; collection, custody and disbursement of funds; debt and investment administration; and other similar activities.
W24	Citizen Participation	Organizations that seek to ensure the broad participation of community residents in government decision making and the political process.
W30	Military & Veterans Organizations	Membership organizations that are engaged in promoting the interests of the veterans or active or retired military personnel who are their members.
W40	Public Transportation Systems	Organizations that provide fixed-route mass transit services that utilize buses, trains, ferry boats or other vehicles to transport people within the limits of a city, a metropolitan area, a county or a multi-county region, or to move people from outlying areas into a city or metropolitan area.
W50	Telecommunications	Organizations that furnish point-to-point communications services including telephone and telegraph services.
W60	Financial Institutions	Organizations that provide an alternative to the traditional banking system for people who want to maintain checking or savings accounts, purchase money orders, cash third-party checks or engage in other financial transactions.
W61	Credit Unions	Cooperative 501(c)(14) associations that use money deposited by a group of people (e.g., fellow employees) and lend it out again to people in the same group at favorable interest rates.
W70	Leadership Development	Organizations that are designed to train people to become effective leaders at the national or local level.
W80	Public Utilities	Organizations that provide gas, electricity, water and sanitary services including the hook-up of services and the installation, maintenance and repair of necessary equipment. \[Many are located in section 501(c)(12).\]
W90	Consumer Protection	Organizations that provide for the education and protection of individuals who purchase, use, maintain and dispose of products and services.
W99	Public & Societal Benefit N.E.C.	Use this code for organizations that clearly provide services relating to public affairs or society benefit where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
X	Religion-Related	NA
X01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Religion Related, Spiritual Development major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
X02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Religion Related, Spiritual Development major group area.
X03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Religion Related, Spiritual Development major group area.
X05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Religion Related, Spiritual Development major group area.
X11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Religion-Related major group area.
X12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Religion Related, Spiritual Development major group area.
X19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Religion Related, Spiritual Development major group area.
X20	Christianity	Religious organizations that provide opportunities for people to satisfy their inner needs and enhance their spiritual growth through organized worship or through other devotional activities under the auspices of one of the group of religious faiths that is based on the teachings of Jesus Christ. Use this code for Christian denominations that are not specified below as well as their ministries, missions or missionary activities; bible camps and schools. (rev. 11/04)
X21	Protestant	Religious organizations whose form of Christian faith and practice originated with the principles of the Reformation. Use this code for Protestant churches as well as their ministries, missions or missionary activities; bible camps and schools; and bible distribution programs.
X22	Roman Catholic	Religious organizations characterized by their acknowledgement of the supreme authority of the bishop of Rome, the pope, in matters of faith. Use this code for Roman Catholic churches as well as their ministries, missions or missionary activities; bible camps and schools; and bible distribution programs.
X30	Judaism	Organizations whose members are a worldwide group which constitutes a continuation through descent or conversion of the ancient Jewish people; who practice Judaism, a religion that is characterized by a belief in one God and in the mission of Jews to teach the oneness of God as revealed in the Hebrew scriptures. Organizations making reference to Lubavitch, Chabad, Yeshiva, and Torah should also be classified here, but not necessarily those mentioning Israel, Hebrew, and Shalom.
X40	Islam	Organizations whose members are followers of Islam, the religious faith and cultural system that is based on the belief in Allah as the sole deity, in Mohammed as the prophet of Allah and in the Koran as the revelation of Allah to Mohammed and the divinely authorized basis for the religious, social, civil, commercial, military and legal regulations of the Islamic world.
X50	Buddhism	Organizations whose members are followers of the religion of eastern and central Asia that is based on the teachings of Gautama Buddha which stress that suffering is inherent in life and that one can achieve nirvana (release from suffering) through mental and moral self-purification. Includes Zen.
X70	Hinduism	Organizations whose members are followers of the religious philosophy that originated on the Indian subcontinent and is marked by an outlook that tends to view all forms and theories as aspects of one eternal being and truth; a belief in ahimsa, karma, dharma, samsara and moksha; and the practice of the way of works, the way of knowledge or the way of devotion as the means of release from the round of rebirths.
X80	Religious Media & Communications	Organizations with religious affiliations that are engaged in publishing, production or programming that has religious content. Use this code for organizations utilizing multiple types of media or for media not specified below.
X81	Religious Film & Video	Organizations with religious affiliations that produce films, videos and holographic images which have religious content.
X82	Religious Television	Organizations with religious affiliations that are engaged in television productions and broadcasts which have religious content.
X83	Religious Printing & Publishing	Organizations with religious affiliations that publish books such as Bibles and other materials which have religious content.
X84	Religious Radio	Organizations with religious affiliations that are engaged in radio productions and broadcasts which have religious content.
X90	Interfaith Coalitions	Organizations representing multiple faiths that have gathered together to establish a worldwide Christian (or other religious) unity; to promote cooperation on such common tasks as supporting missions, working with students and sponsoring conferences; to establish mutual understanding regarding the fundamental issues of belief, worship and polity; and to serve as a united witness on world problems.
X99	Religion-Related N.E.C.	Use this code for organizations that clearly provide services relating to religion where a more specific code cannot be accurately assigned. Examples may include Unitarianism, Taoism, Sikhs, Zoroastrism, Atheism, Actualism, Theosophy, Bahaism and reference to miracles.
Y	Mutual & Membership Benefit	NA
Y01	Alliances & Advocacy	Organizations whose activities focus on influencing public policy within the Mutual/Membership Benefit Organizations, Other major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
Y02	Management & Technical Assistance	Consultation, training, and other forms of management assistance services to nonprofit groups within the Mutual/Membership Benefit Organizations, Other major group area.
Y03	Professional Societies & Associations	Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Mutual/ Membership Benefit Organizations, Other major group area.
Y05	Research Institutes & Public Policy Analysis	Organizations whose primary purpose is to conduct research and/or public policy analysis within the Mutual/Membership Benefit Organizations, Other major group area.
Y11	Single Organization Support	Organizations existing as a fund-raising entity for a single institution within the Mutual & Membership Benefit major group area.
Y12	Fund Raising & Fund Distribution	Organizations that raise and distribute funds for multiple organizations within the Mutual/Membership Benefit Organizations, Other major group area.
Y19	Support N.E.C.	Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Mutual/ Membership Benefit Organizations, Other major group area.
Y20	Insurance Providers	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. This code is used primarily for organizations exempt from federal taxes under 501(c)(3) of the Internal Revenue Code.
Y22	Local Benevolent Life Insurance Associations	Organizations that provide life insurance approximately at cost and on a mutual basis on a purely local or regional basis.
Y23	Mutual Insurance Companies & Associations	Organizations that offer insurance in which members are both insurers and insured. The business is conducted for the benefit of policy holders. This code is used primarily for organizations exempt from federal taxes under 501(c)(15) of the Internal Revenue Code.
Y24	Supplemental Unemployment Compensation	Organizations established at the behest of labor unions that supplement unemployment compensation payments from states for employees who are involuntarily laid off. This code is used primarily for organizations exempt from federal taxes under 501(c)(17) of the Internal Revenue Code.
Y25	State-Sponsored Workers Compensation Reinsurance Organizations	State-sponsored organizations established exclusively to reimburse its members for losses under workers compensation acts. This code is used primarily for organizations exempt from federal taxes under 501(c)(27) of the Internal Revenue code.
Y30	Pension & Retirement Funds	Organizations that manage retirement funds established primarily for the benefit of employees of tax-exempt or governmental organizations. This code is used primarily for organizations exempt from federal taxes under 501(c)(25) of the Internal Revenue Code.
Y33	Teachers Retirement Fund Associations	Organizations that provide retirement and disability benefits for teachers and other school employees, or supporting services employees. This code is used primarily for organizations exempt from federal taxes under 501(c)(11) of the Internal Revenue Code.
Y34	Employee Funded Pension Trusts	Organizations that maintain pension trusts funded by employees. This code is used primarily for organizations exempt from federal taxes under 501(c)(18) of the Internal Revenue Code.
Y35	Multi-Employer Pension Plans	Organizations that maintain insurance plans established under the Employee Retirement Income Security Act of 1974 (ERISA) and meeting a number of legal requirements. This code is used primarily for organizations exempt from federal taxes under 501(c)(22) of the Internal 279 Revenue Code.
Y40	Fraternal Societies	Organizations that provide services for the mutual aid and benefit of their members; that ordinarily have a lodge system whereby activities are carried out under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, and that make provision for the payment of death benefits, and for benefits in case of accident, sickness, or old age. Y40 should be used only if one of the more specific codes in the Y40 series cannot be determined.
Y41	Fraternal Beneficiary Societies	Organizations that provide services for the mutual aid and benefit of their members; that ordinarily have a lodge system whereby activities are carried out under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, and that make provision for the payment of death benefits, and for benefits in case of accident, sickness, or old age. This code is used exclusively for organizations exempt from federal taxes under 501(c)(8) of the Internal Revenue Code.
Y42	Domestic Fraternal Societies	Organizations, fraternal societies, or associations operating under the lodge system that do not provide life, health, accident, or other benefits to their members but rather devote their earnings to fraternal, religious, charitable, or other services. This code is used exclusively for organizations exempt from federal taxes under 501(c)(10) of the Internal Revenue Code.
Y43	Voluntary Employees Beneficiary Associations (Non-Government)	Non-governmental organizations that provide for the payment of life, sick, accident, or other benefits to the voluntary members of associations or their dependents or designated beneficiaries. This code is used exclusively for organizations exempt from federal taxes under 501(c)(9) of the Internal Revenue Code.
Y44	Voluntary Employees Beneficiary Associations Government)	Governmental organizations that provide for the payment of life, sick, accident, or other benefits to the voluntary members of associations or their dependents or designated beneficiaries. This code is used exclusively for organizations exempt from federal taxes under 501(c)(9) of the Internal Revenue Code.
Y50	Cemeteries	Organizations that maintain cemeteries, or provide burial or funeral services for charitable purposes. This code is used primarily for organizations exempt from federal taxes under 501(c)(13) of the Internal Revenue Code.
Y99	Mutual & Membership Benefit N.E.C.	Organizations that provide benefits or assistance primarily to employees that are not elsewhere classified.
Z	Unknown	NA
Z99	Unknown	This is a temporary code for organizations until information is available to classify the entity in major groups A through Y.

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