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Nonprofit categories

Each nonprofit gets an NTEE code (National Taxonomy of Exempt Entities): the one the IRS publishes in its Business Master File, or, where the IRS lists none, one inferred from the organization's name and Form 990 text by a small language model. Published and inferred codes are counted separately everywhere.

1,412,487 organizations have a code: 1,399,557 published, 12,930 inferred; 1,955,986 of 3,368,473 have none yet. 114,963 carry a FURP topic.

A caveat on the stated codes

The “published” code is whatever the IRS lists for the organization. The IRS assigns it once, when it rules on the exemption application, and rarely revisits it, so it is often stale or simply wrong. Examples from the IRS file, as published: Kingdom Gates Ministries is coded D20 (Animal Protection and Welfare); Joy of the Gospel Ministries is coded K35 (Soup Kitchens); Aspiring Hope Ministries is coded F60 (Counseling, Support Groups). All three are churches by name, which a model reading the same record calls X20 (Christianity). In a test of 500 organizations whose codes the IRS publishes, a small model reading the name and 990 text agreed with the IRS on the major group 56% of the time and on the exact code 21%; the disagreements are often the IRS code's fault, but not always. Treat every stated code, published or inferred, as a hint, not a finding. The FURP topics below come from a different source: what each organization’s own 990 text says it does.

View: Stated (NTEE) · FURP (NCCS taxonomy: 10 broad categories, 26 major groups, 3-character codes; the code the IRS states, or an inferred one)

Stated NTEE codes

Each line: code or name, organizations with it (published / inferred). Open a line with its triangle; the name links to the list of organizations.

I Arts, Culture, and Humanities 120,298 (119,854 / 444)
A Arts, Culture and Humanities 120,298 (119,854 / 444)
II Education 189,647 (188,386 / 1,261)
B Education 189,647 (188,386 / 1,261)
III Environment and Animals 71,011 (70,920 / 91)
C Environment 29,001 (28,922 / 79)
D Animal-Related 42,010 (41,998 / 12)
IV Health 97,168 (94,999 / 2,169)
E Health Care 48,305 (46,473 / 1,832)
F Mental Health and Crisis Intervention 28,200 (27,978 / 222)
G Voluntary Health Associations and Medical Disciplines 14,250 (14,203 / 47)
H Medical Research 6,413 (6,345 / 68)
V Human Services 440,756 (437,030 / 3,726)
I Crime and Legal-Related 15,381 (15,312 / 69)
J Employment 16,585 (15,988 / 597)
K Food, Agriculture and Nutrition 20,956 (20,795 / 161)
L Housing and Shelter 31,709 (31,409 / 300)
M Public Safety, Disaster Preparedness and Relief 22,770 (22,747 / 23)
N Recreation and Sports 115,939 (115,099 / 840)
O Youth Development 59,227 (59,047 / 180)
P Human Services 158,189 (156,633 / 1,556)
VI International, Foreign Affairs 21,487 (21,463 / 24)
Q International, Foreign Affairs and National Security 21,487 (21,463 / 24)
VII Public, Societal Benefit 237,758 (234,855 / 2,903)
R Civil Rights, Societal Action and Advocacy 11,625 (11,489 / 136)
S Community Improvement and Capacity Building 73,829 (73,185 / 644)
T Philanthropy, Voluntarism and Grantmaking Foundations 106,508 (105,633 / 875)
U Science and Technology 6,998 (6,929 / 69)
V Social Science 1,873 (1,852 / 21)
W Public and Societal Benefit 36,925 (35,767 / 1,158)
VIII Religion Related 206,279 (206,161 / 118)
X Religion-Related 206,279 (206,161 / 118)
IX Mutual/Membership Benefit 19,980 (17,805 / 2,175)
Y Mutual and Membership Benefit 19,980 (17,805 / 2,175)
X Unknown, Unclassified 8,081 (8,062 / 19)
Z Unknown 8,081 (8,062 / 19)

NTEE codes: the IRS Exempt Organizations Business Master File (published) and, for organizations the IRS lists without one, a code inferred by a small language model from the name and Form 990 text (inferred, with the model's confidence). Taxonomy: NCCS at the Urban Institute. Codes in the IRS file that are not in the current NCCS list are kept as published. Why the stated codes are only a hint.