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.

GroupWhat it coversOrganizations here
A – Arts, Culture & HumanitiesMuseums, performing arts, historical societies, public broadcasting, humanities councils.267
B – EducationSchools, colleges and universities, libraries, scholarship funds, parent-teacher groups, tutoring.1844
C – EnvironmentConservation, land trusts, pollution control, environmental education, parks and gardens.93
D – Animal-RelatedHumane societies, shelters, wildlife preservation, veterinary services, zoos and aquariums.65
E – Health CareHospitals, clinics, nursing and home health care, public health programs, health insurance plans.2799
F – Mental Health & Crisis InterventionCounseling, substance abuse treatment, crisis lines, psychiatric care.180
G – Voluntary Health Associations & Medical DisciplinesDisease-specific associations and medical specialty societies.100
H – Medical ResearchResearch institutes and funds focused on diseases and medical disciplines.74
I – Crime & Legal-RelatedLegal aid, crime prevention, corrections and rehabilitation, victim support.37
J – EmploymentJob training, vocational counseling, workforce programs, labor organizations' affiliated groups.116
K – Food, Agriculture & NutritionFood banks and pantries, meal programs, agricultural extension, farmers' organizations.79
L – Housing & ShelterAffordable housing, homeless shelters, housing counseling, community development housing.218
M – Public Safety, Disaster Preparedness & ReliefFire departments, ambulance squads, disaster relief, emergency preparedness.14
N – Recreation & SportsYouth and amateur sports leagues, camps, country clubs, parks and recreation associations.60
O – Youth DevelopmentScouting, boys' and girls' clubs, mentoring programs, youth centers.21
P – Human ServicesFamily services, child care, senior services, disability services, multipurpose human service agencies.838
Q – International, Foreign Affairs & National SecurityInternational relief, exchange programs, foreign policy and peace organizations.167
R – Civil Rights, Social Action & AdvocacyCivil liberties, equal opportunity, community advocacy and voter education groups.27
S – Community Improvement & Capacity BuildingCommunity foundations' local programs, business improvement districts, chambers-style civic groups, fund-raising support.141
T – Philanthropy, Voluntarism & Grantmaking FoundationsPrivate and community foundations, federated giving such as united funds, volunteer centers.1357
U – Science & TechnologyResearch institutes and museums for the physical and engineering sciences.85
V – Social ScienceResearch institutes for the social sciences and policy studies.16
W – Public & Societal BenefitGovernment-related and public policy organizations, civic and consumer groups, military and veterans-related organizations.154
X – Religion-RelatedChurches, synagogues, mosques, religious media, missionary and religion-related associations.59
Y – Mutual & Membership BenefitFraternal societies, cemetery associations, credit unions, insurance-type member organizations.170
Z – Unknown / UnclassifiedOrganizations the IRS files could not place in another group.46

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.