The National Taxonomy of Exempt Entities (NTEE) is the classification system the IRS uses to describe what a nonprofit does. This table lists every NTEE code the IRS assigns, one row per code, with:

  • Code and the major group it belongs to (A through Z).
  • A short description in the IRS's own words, and a longer description where one exists.
  • The closest NAICS industry (2022 edition), for anyone linking nonprofit data to economic statistics.

It is the same lookup table the NCCS data pipeline uses to label the Business Master File, so the codes here match the codes in the data. Codes the IRS has retired stay in the table because older files still carry them. The table is refreshed whenever the IRS changes its list, and checked against the IRS list every January. The browsable table reads the current file each time it is opened, so it never lags behind the download.

Columns

Column Meaning
ntee_code Three-character NTEE code, for example B29.
naics_code NAICS 2022 industry code, or UNDEFINED for Z99 (unknown).
ntee_code_definition Short description, IRS wording.
ntee_code_description Longer description. Blank for the newest IRS codes.
effective_date Date the row was last changed, as YYYYMMDD.

This is one of 17 decoder tables the pipeline uses, alongside major groups, NTEE version 2 subsectors, subsection codes, foundation codes and others. The lookup tables page explains each one in plain words and links every download.

For the history of the taxonomy, the NTEE version 2 format, and advice for nonprofits choosing a code, see the NTEE guide.

More Datasets

NCCS Core Series

A panel of nonprofit organizations derived from annual IRS Form 990 filings, spanning 1990 to present.

990 financial-trends nonprofits 990

Business Master File (BMF)

The IRS registry of organizations exempt from federal income tax.

BMF