NTEE codes: the 26 major groups
The National Taxonomy of Exempt Entities classifies tax-exempt organizations by the work they do. A code starts with the major group letter listed below, followed by digits that narrow the field, for example P20 for a general human service organization. The NTEE guide explains how to read a full code and where the classification falls short. Each group below links to the organizations published on this site, when there are enough of them for a list page.
| Group | What it covers | Organizations here |
|---|---|---|
| A – Arts, Culture & Humanities | Museums, performing arts, historical societies, public broadcasting, humanities councils. | 34 |
| B – Education | Schools, colleges and universities, libraries, scholarship funds, parent-teacher groups, tutoring. | 468 |
| C – Environment | Conservation, land trusts, pollution control, environmental education, parks and gardens. | 14 |
| D – Animal-Related | Humane societies, shelters, wildlife preservation, veterinary services, zoos and aquariums. | — |
| E – Health Care | Hospitals, clinics, nursing and home health care, public health programs, health insurance plans. | 1259 |
| F – Mental Health & Crisis Intervention | Counseling, substance abuse treatment, crisis lines, psychiatric care. | 10 |
| G – Voluntary Health Associations & Medical Disciplines | Disease-specific associations and medical specialty societies. | 20 |
| H – Medical Research | Research institutes and funds focused on diseases and medical disciplines. | 18 |
| I – Crime & Legal-Related | Legal aid, crime prevention, corrections and rehabilitation, victim support. | — |
| J – Employment | Job training, vocational counseling, workforce programs, labor organizations' affiliated groups. | 12 |
| K – Food, Agriculture & Nutrition | Food banks and pantries, meal programs, agricultural extension, farmers' organizations. | — |
| L – Housing & Shelter | Affordable housing, homeless shelters, housing counseling, community development housing. | 16 |
| M – Public Safety, Disaster Preparedness & Relief | Fire departments, ambulance squads, disaster relief, emergency preparedness. | — |
| N – Recreation & Sports | Youth and amateur sports leagues, camps, country clubs, parks and recreation associations. | 13 |
| O – Youth Development | Scouting, boys' and girls' clubs, mentoring programs, youth centers. | — |
| P – Human Services | Family services, child care, senior services, disability services, multipurpose human service agencies. | 78 |
| Q – International, Foreign Affairs & National Security | International relief, exchange programs, foreign policy and peace organizations. | 37 |
| R – Civil Rights, Social Action & Advocacy | Civil liberties, equal opportunity, community advocacy and voter education groups. | — |
| S – Community Improvement & Capacity Building | Community foundations' local programs, business improvement districts, chambers-style civic groups, fund-raising support. | 19 |
| T – Philanthropy, Voluntarism & Grantmaking Foundations | Private and community foundations, federated giving such as united funds, volunteer centers. | 229 |
| U – Science & Technology | Research institutes and museums for the physical and engineering sciences. | 26 |
| V – Social Science | Research institutes for the social sciences and policy studies. | — |
| W – Public & Societal Benefit | Government-related and public policy organizations, civic and consumer groups, military and veterans-related organizations. | 47 |
| X – Religion-Related | Churches, synagogues, mosques, religious media, missionary and religion-related associations. | 16 |
| Y – Mutual & Membership Benefit | Fraternal societies, cemetery associations, credit unions, insurance-type member organizations. | 49 |
| Z – Unknown / Unclassified | Organizations the IRS files could not place in another group. | — |
Codes are taken as listed in the IRS Business Master File. Organizations without a code in that file are not assigned to a group here.