Frequently Asked Questions



How do I select an NTEE code for my organization?

If you are in the process of filing for tax-exempt status and you need to select your NTEE category you will find the following resources helpful:

NCCS helped design the NTEE system and we provide open data for the nonprofit sector. We do not, however, issue new NTEE codes. The IRS assigns NTEE codes during the application process for tax-exempt status via Forms 1023 and 1023-EZ.

How can I find my current NTEE code?

The IRS issues and maintains the official database of NTEE codes that have been assigned to nonprofits. You can look up your official NTEE code in the IRS 990 Business Master File.

How can I change my current code?

To modify or obtain an NTEE code, an organization should send a written request to the IRS Correspondence Unit with the relevant facts, including the Code currently assigned, if any, and the requested Code, as well as who selected the currently assigned Code initially, if known.

The Correspondence Unit will refer to the IRS Exempt Organizations Divisions, if necessary, and will notify the organization if a form or user fee is required to make the requested change. The written request must be sent or faxed to:

Internal Revenue Service  
Attn: Correspondence Unit  
P.O. Box 2508, Room 6403  
Cincinnati, Ohio 45201  
Fax: (855) 204-6184

Express and Overnight Delivery:

Internal Revenue Service
Attn: Correspondence Unit
500 Main Street, Room 6403
Cincinnati, Ohio 45202 

More details can be foundin IRS Pub 557