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Reference guide

NTEE Codes Explained

The National Taxonomy of Exempt Entities (NTEE) is the classification system the IRS uses to sort every tax-exempt organisation by its primary purpose. This guide breaks the full taxonomy into plain English — the 10 broad categories, all 26 major groups (A–Z), and the key subcodes within each — so you can find, understand, and look up any classification.

How an NTEE code is structured

Every NTEE code is one letter followed by two digits. The letter sets the broad field; the digits pinpoint the subcategory.

BMajor group
Education
40Subcategory
Higher Education
B40Full code
Higher Education Institutions

Universal common codes (01–19)

Codes ending in 01–19 mean the same thing in every major group — they describe an organisation's role rather than its field. For instance, A03 is a professional society in the arts; B03 is one in education.

  • 01Alliance & Advocacy Organizations
  • 02Management & Technical Assistance
  • 03Professional Societies & Associations
  • 05Research Institutes & Public Policy Analysis
  • 11Single-Organization Support (Foundations & Auxiliaries)
  • 12Fundraising & Fund Distribution
  • 19Nonmonetary Support, Not Elsewhere Classified

The 10 NTEE categories

The 26 major groups roll up into these broad categories. Jump to any group below.

I

Arts, Culture & Humanities

Museums, performing arts, media, and the humanities.

A
II

Education

Schools, universities, libraries, and student services.

B
III

Environment & Animals

Conservation, environmental quality, and animal welfare.

CD
IV

Health

Hospitals, mental health, disease-specific, and medical research.

EFGH
V

Human Services

Crime & legal, employment, food, housing, public safety, recreation, youth, and family services.

IJKLMNOP
VI

International & Foreign Affairs

Global development, relief, human rights, and peace.

Q
VII

Public & Societal Benefit

Civil rights, community improvement, philanthropy, science, social science, and public benefit.

RSTUVW
VIII

Religion-Related

Houses of worship, faith-based ministries, and interfaith work.

X
IX

Mutual & Membership Benefit

Insurance, pensions, fraternal societies, and cemeteries.

Y
X

Unknown / Unclassified

Organizations the IRS has not yet classified.

Z
A

Arts, Culture & Humanities

Organizations that promote, create, preserve, or provide access to the arts and humanities — from museums and orchestras to historical societies and public media.

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B

Education

Schools, colleges, universities, libraries, and the support organizations — scholarship funds, PTAs, and student services — that surround them.

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C

Environment

Conservation, pollution control, and environmental quality organizations protecting natural resources, land, water, and open space.

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D

Animal-Related

Animal protection and welfare, wildlife preservation, veterinary services, and zoos & aquariums.

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E

Health Care

Hospitals, clinics, outpatient facilities, public health programs, nursing, and other direct health-care providers and support services.

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F

Mental Health & Crisis Intervention

Mental health treatment, substance-abuse prevention and treatment, crisis hotlines, and counseling and support services.

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G

Diseases, Disorders & Medical Disciplines

Disease-specific organizations — cancer, heart, lung, and others — plus organizations devoted to particular medical disciplines.

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H

Medical Research

Organizations conducting or funding research into specific diseases, disorders, and medical specialties.

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I

Crime & Legal-Related

Crime prevention, correctional facilities, offender rehabilitation, law enforcement support, legal services, and protection against abuse.

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J

Employment

Job training, vocational rehabilitation, employment placement, sheltered workshops, and labor organizations.

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K

Food, Agriculture & Nutrition

Agricultural programs, food banks and pantries, meal delivery, and nutrition education.

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L

Housing & Shelter

Affordable-housing development, senior and public housing, homeless shelters, and housing-search and repair support.

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M

Public Safety, Disaster Preparedness & Relief

Disaster preparedness and relief, fire prevention, search-and-rescue, and public safety education.

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N

Recreation & Sports

Camps, community recreation, amateur sports leagues and competitions, and physical fitness facilities.

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O

Youth Development

Youth centers and clubs, mentoring programs, scouting, and structured youth-development programs.

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P

Human Services

Multipurpose human-service organizations and direct services for children, families, seniors, and people facing hardship.

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Q

International, Foreign Affairs & National Security

International development and relief, cultural and academic exchange, human rights, peace, and national security.

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R

Civil Rights, Social Action & Advocacy

Civil rights advocacy for specific groups, intergroup relations, voter education, and civil-liberties organizations.

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S

Community Improvement & Capacity Building

Community and economic development, business and industry associations, nonprofit-management support, and community service clubs.

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T

Philanthropy, Voluntarism & Grantmaking Foundations

Private and public foundations, community foundations, donor-advised funds, voluntarism promotion, and fundraising organizations.

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U

Science & Technology

General science, physical and earth sciences, engineering and technology, and biological and life sciences.

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V

Social Science

Social-science research institutes spanning economics, political science, anthropology, and interdisciplinary studies.

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W

Public & Societal Benefit

Government and public administration, veterans' organizations, public transportation and utilities, and consumer protection.

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X

Religion-Related

Houses of worship, faith-based ministries across traditions, religious media, and interfaith coalitions.

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Y

Mutual & Membership Benefit

Member-serving organizations: insurance providers, pension and retirement funds, fraternal societies, and cemeteries.

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Z

Unknown / Unclassified

Organizations the IRS has recognised but not yet assigned to an NTEE major group.

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NTEE codes — frequently asked questions

Common questions about how the IRS classifies nonprofits.

What is an NTEE code?
The NTEE (National Taxonomy of Exempt Entities) is the classification system used by the IRS and researchers to categorise tax-exempt organisations by their primary purpose. Every recognised US nonprofit is assigned a code such as B40 (Higher Education) or E22 (General Hospitals).
How is an NTEE code structured?
An NTEE code begins with a single letter (A–Z) identifying one of 26 major groups, followed by two digits identifying the specific subcategory. For example, in 'B40', the 'B' means Education and '40' means Higher Education Institutions.
How many NTEE codes are there?
The full NTEE-CC (common code) system defines roughly 600 individual codes. They roll up into 26 major groups (A–Z), which in turn roll up into 10 broad categories such as Arts, Education, Health, and Human Services.
What do the common codes 01–19 mean?
Codes ending in 01–19 are universal across every major group and describe an organisation's role rather than its field — for example, 01 is Alliance & Advocacy, 03 is Professional Societies, and 12 is Fundraising & Fund Distribution. So 'A03' means a professional society in the arts.
Where can I look up a nonprofit's NTEE code?
You can search any of 1.9 million IRS-registered nonprofits on Givalgo Discover to see its NTEE code, Form 990 financials, IRS recognition status, and full due-diligence profile.