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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
001Church,synagogue, etcX20 - X70
002Association or convention of churchesX03
003Religious orderX20 - X70
004Church auxiliaryX11 - X19
005MissionX20 - X70
006MissionaryactivitiesX20- X70
007EvangelismX20
008Religious publishing activitiesX83
029Other religious activitiesX20 - X99



SCHOOLS, COLLEGES AND RELATED ACTIVITIES
030School, college, trade school, etc.B20 - B60
031Special school for the blind, handicapped, etcB28
032Nursery school; Note: Day care center (use 574)B21
033Faculty groupB99
034Alumni association or groupB84
035Parent or parent-teachers associationB94
036Fraternity or sorority; Note: Key club (use 323)B83
037Other student society or groupB80
038School or college athletic associationN40
039Scholarships for children of employeesB82
040Scholarships (other)B82
041Student loansB82, B90
042Student housing activitiesB82, B90
043Other student aidB80
044Student exchange with foreign countryQ22
045Student operated business)O53
046Private schoolB20 - B50
059059Other school related activitiesB80 - B99



CULTURAL, HISTORICAL OF OTHER EDUCATIONAL ACTIVITIES
060Museum, zoo, planetarium, etc.A50 - A57, D50
061LibraryB70
062Historical site, records or reenactmentA80, A84
063MonumentA80
064Commemorative event (centennial, festival, pageant, etc.)A80, A84
065FairN52
088Community theatrical groupA65
089Singing society or groupA6B
090Cultural performancesA60 - A6E
091Art exhibitA40, A51
092Literary activitiesA70
093Cultural exchanges with foreign countryQ21
094Genealogical activitiesA80
119Other cultural or historical activitiesA20 - A26, A40 - A99



OTHER INSTRUCTIONS AND TRAINING ACTIVITIES
120Publishing activitiesA33, X83
121Radio or television broadcastingA32, A34, X82, X84
122Producing filmsA31, X81
123Discussion groups, forums, panels lectures, etc.A20 - A26, A40 - A99
124Study and research (non-scientific)Common Code 05
125Giving information or opinion (see also Advocacy)Common Code 02, 05
126Apprentice training; Note: Travel tours (use 299)J22
149Other instruction and trainingA25, A6E, J20-J30, B20-B60



HEALTH SERVICES AND RELATED ACTIVITIES
150 HospitalE20 - E24
151 Hospital auxiliaryE112, E122
152 Nursing or convalescent homeE91
153 Care and housing for the aged (see also 382)E91, P75, L22, K34, K36
154 Health clinicE30 - E32
155 Rural medical facilityE30
156 Blood bankE61
157 Cooperative hospital service organizationE192
158 Rescue and emergency serviceE62, M20, M23
159 Nurses register or bureauE039
160 Aid to the handicapped (see also 031)P80, P82, P86, P87, E50
161 Scientific research (diseases)H20 - H99
162 Other medical researchH20 - H99, U50
163 Health insurance (medical, dental, optical, etc.)E80
164 Prepared group health planE80
165 Community health planningE70
166 Mental health careF20 - F99
167 Group medical practice associationE31
168 In-faculty group practice associationE31
169 Hospital pharmacy, parking facility, food services, etc.E192
179 Other health servicesE20 - E99



SCIENTIFIC RESEARCH ACTIVITIES
180Contact or sponsored scientific research for industryU20 - U99
181Scientific research for governmentU20 - U99
182Other scientific research activitiesU20 - U99



BUSINESS AND PROFESSIONAL ORGANIZATIONS
200Business promotionS41
201Real estate associationS47
202Board of tradeS40
203Regulating businessS194
204Promotion of fair business practicesS40
205Professional associationCommon Code 03
206Professional association auxiliaryCommon Code 11
207Industry trade showsS41
208Convention displays--_Testing products of public safety (use 905)S40
209Research, development and testingU20 - U99
210Professional athletic leagueN80
211Underwriting municipal insuranceY20 - Y25
212Assigned risk insurance activitiesY20 - Y25
213Tourist bureauS30
229Other business or professional groupCommon Code 03, S41



FARMING AND RELATED ACTIVITIES
230FarmingK20
231Farm bureauK28
232Agricultural groupK20
233Horticultural groupC40
234Farmers cooperative marketing or purchasingK20
235Financing crop operationsK11, K12
236Dairy herd improvement associationK26
237Breeders associationK26
249Other farming and related activitiesK20 - K28, K99



MUTUAL ORGANIZATIONS
250Mutual ditch, irrigation, telephone, electric companyW50, W80, W99, Y22
251Credit unionW60
252Reserve funds or InsuranceY20
253Mutual insurance companyY23
254Corporation organized under an Act of CongressW20
259Other mutual organizationY20 - Y99



EMPLOYEE OF MEMBERSHIP BENEFIT ORGANIZATIONS
260Fraternal Beneficiary society, order, or associationY40 - Y42
261Improvement of conditions of workersJ40
262Association of municipal employeesJ40
263Association of employeesJ40
264Employee or member welfare associationY20 - Y40, Y99
265Sick, accident, death, or similar benefitsY20 - Y40, Y99
266Strike benefitsY24
267Unemployment benefitsY24
268Pension or retirement benefitsY30 - Y42
269Vacation benefitsY99
279Other services or benefits to members or employeesY20 - Y40, Y99



SPORTS, ATHLETIC RECREATIONAL AND SOCIAL ACTIVITIES
280Country clubN50
281Hobby clubN50
282Dinner clubN99
283Variety clubN99
284Dog clubD60
285Women's club; Note: Garden club (use 356)N50, S81
286Hunting or fishing clubN61
287Swimming or tennis clubN66, N67
288Other sports club; Note: Boys Club, Little League, etc (use 321)N60, N62 - N66, N68 - N6A
296Community centerN31, P28, O20
297Community recreational facilities (park, playground, etc)N30 - N32, O20
298Training in sportsN40
299Travel toursQ99
300Amateur athletic associationN60 - N6A
301Fundraising athletic or sports eventCommon Code 11, 12
317Other sports or athletic activitiesN20 - N99
318Other recreational activitiesN20 - N99
319Other social activitiesN20 - N99



YOUTH ACTIVITIES
320Boy Scouts, Girl Scouts, etc.O40 - O43
321Boys Club, Little League, etc.O20 - O23, N63
322FFA, FHA, 4-H club, etc.O52
323Key clubO51
324YMCA, YWCA, YMCA, etc.P27
325CampN20
326Care and housing of children (orphanage, etc)P70
327Prevention of cruelty to childrenI72 - I73
328Combat juvenile delinquencyI21, O20 - O31
349Other youth organization or activitiesO20 - O99



CONSERVATION, ENVIRONMENTAL AND BEAUTIFICATION ACTIVITIES
350Preservation of natural resources (conservation)C30 - C36
351Combating or preventing pollution (air, water, etc)C20, C27, C34
352Land acquisition for preservationC34
353Soil or water conservationC30 - C34, C36, K25
354Preservation of scenic beautyC20 - C99
355Wildlife sanctuary or refugeD30 - D34
356Garden clubC42
379Other conservation, environmental or beautification activitiesC20 - C99



HOUSING ACTIVITIES
380Low-income housingL20 - L25, L40
381Low and moderate income housingL20 - L25, L40
382Housing for the agedL22, P75
398Instruction and guidance on housingL30, L80
399Other housing activitiesL20 - L99



INNER CITY OR COMMUNITY ACTIVITIES
400Area development, redevelopment of renewalS20 - S32
401Homeowners associationL50
402Other activity aimed t combating community deteriorationS20 - S32
403Attracting new industry or retaining industry in an areaS30 - S41
404Community promotionS20 - S99
405Loans or grants for minority businessesS43
406Crime preventionI20 - I33, I40, I70 - I73
407Voluntary firemen's organization or auxiliaryM24, M112, M122
408Community service organizationS80 - S82
429Other inner city or community benefit activitiesS20 - S32, S80 - S99



CIVIL RIGHTS ACTIVITIES
430Defense of human and civil rightsR20 - R99, Q70 - Q71
431Elimination of prejudice and discriminationR30
432Lessen neighborhood tensionsR30
449Other civil rights activitiesR20 - R99



LITIGATION AND LEGAL AID ACTIVITIES
460Public interest litigation activitiesI83
461Other litigation or support of litigationI80
462Legal aid to indigentsI80
463Providing bailI40
465Plan under IRC section 120I118



LEGISLATIVE AND POLITICAL ACTIVITIES
480Propose, support, or oppose legislationCommon Code 05
481Voter information on issues or candidatesR40
482Voter education (mechanics of registering, voting etc.)R40
483Support, oppose, or rate political candidatesR014
484Provide facilities or services for political campaign activitiesR024
509Other legislative and political activitiesCommon Code 01



ADVOCACY/ ATTEMPT TO INFLUENCE PUBLIC OPINION CONCERNING:
510Firearms controlI01
511Selective Service SystemR60
512National defense policyQ01
513Weapons systemsQ01
514Government spendingW01
515Taxes or tax exemptionW22
516Separation of church and stateR60
517Government aid to parochial schoolsR60
518U.S. foreign policyQ01
519U.S. military involvementQ01
520Pactism and peaceQ01
521Economic-political system of U.S.W01
522Anti-communismR60
523Right to workJ01
524Zoning or rezoningS01
525Location of highway or transportation systemW01
526Rights of criminal defendantsR20
527Capital punishmentR60
528Stricter law enforcementI01
529Ecology or conservationC01
530Protection of consumer interestsW90
531Medical care serviceE01
532Welfare systemsP01
533Urban renewalS01
534Busing student to achieve racial balanceR30
535Racial integrationR30
536Use of intoxicating beverageF01
537Use of drugs or narcoticsF01
538Use of tobaccoF01
539Prohibition of eroticaR63
540Sex education in public schoolsB01
541Population controlR61, R62
542Birth control methodsR61, R62
543Legalized abortionR61, R62
559Other mattersR99



OTHER ACTIVITIES DIRECTED TO INDIVIDUALS
560Supplying money, goods or services to the poorK30 - K35, P20 - P99
561Gifts or grants to individuals (other than scholarships)P58 - P62
562Other loans to individualsW60
563Marriage counselingP46
564Family planningE42
565Credit counseling and assistanceP51
566Job training, counseling, or assistanceJ20 - J22
567Draft counselingP50
568Vocational counselingJ21
569Referral service (social agencies)P50
572Rehabilitating convicts or ex-convictsI40 - I44
573Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc.F20 - F30, F50 - F54, I23
574Day care centerP33



ACTIVITIES PURPOSES AND ACTIVITIES
600Community Chest, United Way, etc.T70
601Booster clubCommon Code 11
602Gifts, grants, or loans to other organizationsCommon Code 11, 12
603Non-financial services of facilities to other organizationsCommon Code 19



OTHER PURPOSES AND ACTIVITIES
900Cemetery or burial activitiesY50
901Perpetual (care fund (cemetery, columbarium, etc.)Y50
902Emergency or disaster aid fundM20
903Community trust or componentT70
904Government instrumentality or agency (see also 254)W20
905Testing products for public safetyW90
906Consumer interest groupW90
907Veterans activitiesW30
908Patriotic activitiesA84, W24, W30
910Domestic organization with activities outside U.S.Q20 - Q99
911Foreign organizationQ20 - Q99
912Title holding corporationCommon Code 11, S47
913Prevention of cruelty to animalsD20
914Achievement prizes or awardsW70
915Erection or maintenance of public building or worksW40 - W50, W80
916Cafeteria, restaurant, snack bar, food services, etc.K99, Common Code 19
917Thrift ship, retail outlet, etc.P29
918Book, gift or supply storeP29
919AdvertisingCommon Code 02
920Association of employeesJ40
921Loans or credit reportingW60
922Endowment fund or financial servicesT20 - T99
923Indians (tribes, cultures, etc.)A23
924Traffic or tariff bureauW22
925Section 501(c)(1) with 50% deductibilityW20
926Government instrumentality other than section 501(c)W20
927FundraisingT20 - T99, Common Code 11, 12
9284947(a)(2) TrustT90
930Prepaid legal services pan exempt under IRC section 501(c)(20)Y20
931Withdrawal liability payment fund 990 Section 501(k) child care organizationY20
932State sponsored worker's compensation reinsuranceY25
933501(n) Charitable risk poolY20
934529 Qualified state-sponsored tuitionB82, W60
990501(k) Child careP33



990-999Administrative codesZ99
000UncodedZ99
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