IRS Activity Codes

When organizations apply for recognition of their exempt status from the IRS—go through the IRS registration process—they complete either an IRS Form 1023 or Form 1024. As part of that process, they were asked to indicate up to three primary areas of activity using the IRS Activity Code system.

Activity Code Description NTEE-CC
RELIGIOUS ACTIVITIES
001 Church,synagogue, etc X20 - X70
002 Association or convention of churches X03
003 Religious order X20 - X70
004 Church auxiliary X11 - X19
005 Mission X20 - X70
006 Missionaryactivities X20- X70
007 Evangelism X20
008 Religious publishing activities X83
029 Other religious activities X20 - X99
     
SCHOOLS, COLLEGES AND RELATED ACTIVITIES
030 School, college, trade school, etc. B20 - B60
031 Special school for the blind, handicapped, etc B28
032 Nursery school; Note: Day care center (use IRS form 574) B21
033 Faculty group B99
034 Alumni association or group B84
035 Parent or parent-teachers association B94
036 Fraternity or sorority; Note: Key club (use IRS form 323) B83
037 Other student society or group B80
038 School or college athletic association N40
039 Scholarships for children of employees B82
040 Scholarships (other) B82
041 Student loans B82B90
042 Student housing activities B82B90
043 Other student aid B80
044 Student exchange with foreign country Q22
045 Student operated business) O53
046 Private school B20 - B50
059 059Other school related activities B80 - B99
     
CULTURAL, HISTORICAL OF OTHER EDUCATIONAL ACTIVITIES
060 Museum, zoo, planetarium, etc. A50 - A57D50
061 Library B70
062 Historical site, records or reenactment A80A84
063 Monument A80
064 Commemorative event (centennial, festival, pageant, etc.) A80A84
065 Fair N52
088 Community theatrical group A65
089 Singing society or group A6B
090 Cultural performances A60 - A6E
091 Art exhibit A40A51
092 Literary activities A70
093 Cultural exchanges with foreign country Q21
094 Genealogical activities A80
119 Other cultural or historical activities A20 - A26A40 - A99
     
OTHER INSTRUCTIONS AND TRAINING ACTIVITIES
120 Publishing activities A33X83
121 Radio or television broadcasting A32A34X82,X84
122 Producing films A31X81
123 Discussion groups, forums, panels lectures, etc. A20 - A26A40 - A99
124 Study and research (non-scientific) Common Code 05
125 Giving information or opinion (see also Advocacy) Common Code 02, 05
126 Apprentice training; Note: Travel tours (use IRS form 299) J22
149 Other instruction and training A25A6EJ20-J30,B20-B60
     
HEALTH SERVICES AND RELATED ACTIVITIES
150 Hospital E20 - E24
151 Hospital auxiliary E112, E122
152 Nursing or convalescent home E91
153 Care and housing for the aged (see also IRS Form 382) E91P75L22,K34K36
154 Health clinic E30 - E32
155 Rural medical facility E30
156 Blood bank E61
157 Cooperative hospital service organization E192
158 Rescue and emergency service E62M20M23
159 Nurses register or bureau E039
160 Aid to the handicapped (see also 031) P80P82P86,P87E50
161 Scientific research (diseases) H20 - H99
162 Other medical research H20 - H99U50
163 Health insurance (medical, dental, optical, etc.) E80
164 Prepared group health plan E80
165 Community health planning E70
166 Mental health care F20 - F99
167 Group medical practice association E31
168 In-faculty group practice association E31
169 Hospital pharmacy, parking facility, food services, etc. E192
179 Other health services E20 - E99
     
SCIENTIFIC RESEARCH ACTIVITIES
180 Contact or sponsored scientific research for industry U20 - U99
181 Scientific research for government U20 - U99
182 Other scientific research activities U20 - U99
     
BUSINESS AND PROFESSIONAL ORGANIZATIONS
200 Business promotion S41
201 Real estate association S47
202 Board of trade S40
203 Regulating business S194
204 Promotion of fair business practices S40
205 Professional association Common Code 03
206 Professional association auxiliary Common Code 11
207 Industry trade shows S41
208 Convention displays--_Testing products of public safety (use IRS form 905) S40
209 Research, development and testing U20 - U99
210 Professional athletic league N80
211 Underwriting municipal insurance Y20 - Y25
212 Assigned risk insurance activities Y20 - Y25
213 Tourist bureau S30
229 Other business or professional group Common Code 03,S41
     
FARMING AND RELATED ACTIVITIES
230 Farming K20
231 Farm bureau K28
232 Agricultural group K20
233 Horticultural group C40
234 Farmers cooperative marketing or purchasing K20
235 Financing crop operations K11K12
236 Dairy herd improvement association K26
237 Breeders association K26
249 Other farming and related activities K20 - K28K99
     
MUTUAL ORGANIZATIONS
250 Mutual ditch, irrigation, telephone, electric company W50W80W99,Y22
251 Credit union W60
252 Reserve funds or Insurance Y20
253 Mutual insurance company Y23
254 Corporation organized under an Act of Congress W20
259 Other mutual organization Y20 - Y99
     
EMPLOYEE OF MEMBERSHIP BENEFIT ORGANIZATIONS
260 Fraternal Beneficiary society, order, or association Y40 - Y42
261 Improvement of conditions of workers J40
262 Association of municipal employees J40
263 Association of employees J40
264 Employee or member welfare association Y20 - Y40Y99
265 Sick, accident, death, or similar benefits Y20 - Y40Y99
266 Strike benefits Y24
267 Unemployment benefits Y24
268 Pension or retirement benefits Y30 - Y42
269 Vacation benefits Y99
279 Other services or benefits to members or employees Y20 - Y40Y99
     
SPORTS, ATHLETIC RECREATIONAL AND SOCIAL ACTIVITIES
280 Country club N50
281 Hobby club N50
282 Dinner club N99
283 Variety club N99
284 Dog club D60
285 Women's club; Note: Garden club (use IRS form 356) N50S81
286 Hunting or fishing club N61
287 Swimming or tennis club N66N67
288 Other sports club; Note: Boys Club, Little League, etc (use IRS form 321) N60N62 - N66,N68 - N6A
296 Community center N31P28O20
297 Community recreational facilities (park, playground, etc) N30 - N32O20
298 Training in sports N40
299 Travel tours Q99
300 Amateur athletic association N60 - N6A
301 Fundraising athletic or sports event Common Code 11, 12
317 Other sports or athletic activities N20 - N99
318 Other recreational activities N20 - N99
319 Other social activities N20 - N99
     
YOUTH ACTIVITIES
320 Boy Scouts, Girl Scouts, etc. O40 - O43
321 Boys Club, Little League, etc. O20 - O23N63
322 FFA, FHA, 4-H club, etc. O52
323 Key club O51
324 YMCA, YWCA, YMCA, etc. P27
325 Camp N20
326 Care and housing of children (orphanage, etc) P70
327 Prevention of cruelty to children I72 - I73
328 Combat juvenile delinquency I21O20 - O31
349 Other youth organization or activities O20 - O99
     
CONSERVATION, ENVIRONMENTAL AND BEAUTIFICATION ACTIVITIES
350 Preservation of natural resources (conservation) C30 - C36
351 Combating or preventing pollution (air, water, etc) C20C27C34
352 Land acquisition for preservation C34
353 Soil or water conservation C30 - C34C36,K25
354 Preservation of scenic beauty C20 - C99
355 Wildlife sanctuary or refuge D30 - D34
356 Garden club C42
379 Other conservation, environmental or beautification activities C20 - C99
     
HOUSING ACTIVITIES
380 Low-income housing L20 - L25L40
381 Low and moderate income housing L20 - L25L40
382 Housing for the aged L22P75
398 Instruction and guidance on housing L30L80
399 Other housing activities L20 - L99
     
INNER CITY OR COMMUNITY ACTIVITIES
400 Area development, redevelopment of renewal S20 - S32
401 Homeowners association L50
402 Other activity aimed t combating community deterioration S20 - S32
403 Attracting new industry or retaining industry in an area S30 - S41
404 Community promotion S20 - S99
405 Loans or grants for minority businesses S43
406 Crime prevention I20 - I33I40I70 - I73
407 Voluntary firemen's organization or auxiliary M24, M112, M122
408 Community service organization S80 - S82
429 Other inner city or community benefit activities S20 - S32S80 - S99
     
CIVIL RIGHTS ACTIVITIES
430 Defense of human and civil rights R20 - R99Q70 - Q71
431 Elimination of prejudice and discrimination R30
432 Lessen neighborhood tensions R30
449 Other civil rights activities R20 - R99
     
LITIGATION AND LEGAL AID ACTIVITIES
460 Public interest litigation activities I83
461 Other litigation or support of litigation I80
462 Legal aid to indigents I80
463 Providing bail I40
465 Plan under IRC section 120 I118
     
LEGISLATIVE AND POLITICAL ACTIVITIES
480 Propose, support, or oppose legislation Common Code 05
481 Voter information on issues or candidates R40
482 Voter education (mechanics of registering, voting etc.) R40
483 Support, oppose, or rate political candidates R014
484 Provide facilities or services for political campaign activities R024
509 Other legislative and political activities Common Code 01
     
ADVOCACY/ ATTEMPT TO INFLUENCE PUBLIC OPINION CONCERNING:
510 Firearms control I01
511 Selective Service System R60
512 National defense policy Q01
513 Weapons systems Q01
514 Government spending W01
515 Taxes or tax exemption W22
516 Separation of church and state R60
517 Government aid to parochial schools R60
518 U.S. foreign policy Q01
519 U.S. military involvement Q01
520 Pactism and peace Q01
521 Economic-political system of U.S. W01
522 Anti-communism R60
523 Right to work J01
524 Zoning or rezoning S01
525 Location of highway or transportation system W01
526 Rights of criminal defendants R20
527 Capital punishment R60
528 Stricter law enforcement I01
529 Ecology or conservation C01
530 Protection of consumer interests W90
531 Medical care service E01
532 Welfare systems P01
533 Urban renewal S01
534 Busing student to achieve racial balance R30
535 Racial integration R30
536 Use of intoxicating beverage F01
537 Use of drugs or narcotics F01
538 Use of tobacco F01
539 Prohibition of erotica R63
540 Sex education in public schools B01
541 Population control R61R62
542 Birth control methods R61R62
543 Legalized abortion R61R62
559 Other matters R99
     
OTHER ACTIVITIES DIRECTED TO INDIVIDUALS
560 Supplying money, goods or services to the poor K30 - K35P20 - P99
561 Gifts or grants to individuals (other than scholarships) P58 - P62
562 Other loans to individuals W60
563 Marriage counseling P46
564 Family planning E42
565 Credit counseling and assistance P51
566 Job training, counseling, or assistance J20 - J22
567 Draft counseling P50
568 Vocational counseling J21
569 Referral service (social agencies) P50
572 Rehabilitating convicts or ex-convicts I40 - I44
573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. F20 - F30F50 - F54I23
574 Day care center P33
     
ACTIVITIES PURPOSES AND ACTIVITIES
600 Community Chest, United Way, etc. T70
601 Booster club Common Code 11
602 Gifts, grants, or loans to other organizations Common Code 11, 12
603 Non-financial services of facilities to other organizations Common Code 19
     
OTHER PURPOSES AND ACTIVITIES
900 Cemetery or burial activities Y50
901 Perpetual (care fund (cemetery, columbarium, etc.) Y50
902 Emergency or disaster aid fund M20
903 Community trust or component T70
904 Government instrumentality or agency (see also IRS 254) W20
905 Testing products for public safety W90
906 Consumer interest group W90
907 Veterans activities W30
908 Patriotic activities A84W24W30
910 Domestic organization with activities outside U.S. Q20 - Q99
911 Foreign organization Q20 - Q99
912 Title holding corporation Common Code 11,S47
913 Prevention of cruelty to animals D20
914 Achievement prizes or awards W70
915 Erection or maintenance of public building or works W40 - W50W80
916 Cafeteria, restaurant, snack bar, food services, etc. K99, Common Code 19
917 Thrift ship, retail outlet, etc. P29
918 Book, gift or supply store P29
919 Advertising Common Code 02
920 Association of employees J40
921 Loans or credit reporting W60
922 Endowment fund or financial services T20 - T99
923 Indians (tribes, cultures, etc.) A23
924 Traffic or tariff bureau W22
925 Section 501(c)(1) with 50% deductibility W20
926 Government instrumentality other than section 501(c) W20
927 Fundraising T20 - T99, Common Code 11, 12
928 4947(a)(2) Trust T90
930 Prepaid legal services pan exempt under IRC section 501(c)(20) Y20
931 Withdrawal liability payment fund 990 Section 501(k) child care organization Y20
932 State sponsored worker's compensation reinsurance Y25
933 501(n) Charitable risk pool Y20
934 529 Qualified state-sponsored tuition B82W60
990 501(k) Child care P33
     
990-999 Administrative codes Z99
000 Uncoded Z99