National Taxonomy of Exempt Entities (NTEE) Code Categories

NTEE Version 2.0 Code Structure

The NTEE code conventions below reflect the new format: NTEE Version 2.0 (NTEEV2). The codes are structured in three parts:

  1. Level 1: Industry Group
  2. Level 2-4: Major Group, Division and Subdivision
  3. Level 5: Organization Type

This 3-part “tidy” format adds the higher-level industry code for interpretability and makes the organizational type an explicit level.

Levels 2-4 are identical to the original NTEE code structure EXCEPT that the “common code” types represented by x01, x02, x03, x05, x11, x12, and x19 have been converted to distinct organizational codes (see Level 5 Organization Type Codes below). The common code digits have been replaced with x00 for all specialized organizations that operate at the Major Group level. If a specialized organization operates within a Division or Subdivision they have been assigned the appropriate 2-digit codes. See the documentation for more details.


Old:   B29            (charter school)
New:   EDU-B29-RG     (RG = "regular" or non-specialized nonprofit)

Old:   B01            (advocacy broadly for the education sector)
New:   EDU-B00-AA     (AA = advocacy organization) 

Old:   B0129          (advocacy specifically for charter schools)
New:   EDU-B29-AA

Level 1 Industry Group Codes:

Level 1 Code Level 1 Label (INDUSTRY GROUPS)
ART Arts, Culture, and Humanities
EDU Education
UNI Universities
ENV Environment and Animals
HEL Health
HOS Hospitals
HMS Human Services
IFA International, Foreign Affairs
PSB Public, Societal Benefit
REL Religion Related
MMB Mutual/Membership Benefit
UNU Unknown, Unclassified

Level 2 Major Group Categories:

Level 1 Industry Groups Level 2 Level 2 Label (MAJOR GROUPS)
Arts, Culture, and Humanities A Arts, Culture & Humanities
Education B Education
Environment and Animals C Environment
Environment and Animals D Animal-Related
Health E Health Care
Health F Mental Health & Crisis Intervention
Health G Voluntary Health Associations & Medical Disciplines
Health H Medical Research
Human Services I Crime & Legal-Related
Human Services J Employment
Human Services K Food, Agriculture & Nutrition
Human Services L Housing & Shelter
Human Services M Public Safety, Disaster Preparedness & Relief
Human Services N Recreation & Sports
Human Services O Youth Development
Human Services P Human Services
International, Foreign Affairs Q International, Foreign Affairs & National Security
Mutual/Membership Benefit Y Mutual & Membership Benefit
Public, Societal Benefit R Civil Rights, Social Action & Advocacy
Public, Societal Benefit S Community Improvement & Capacity Building
Public, Societal Benefit T Philanthropy, Voluntarism & Grantmaking Foundations
Public, Societal Benefit U Science & Technology
Public, Societal Benefit V Social Science
Public, Societal Benefit W Public & Societal Benefit
Religion Related X Religion-Related
Unknown, Unclassified Z Unknown

Level 3 and Level 4 Categories

There are approximately 650 Level 3 (Division) and Level 4 (Subdivision) NTEE categories. They are represented succinctly in the following two-page table:

Level 3-4 Category Labels

Level 5 Organization Type Codes:

In the new system, code levels 2-4 are the same as the original NTEE system except organizational type has been changed from a LEV34 code designation (x01-x19) to an independent feature (the LEV5 column).

Level 5 Level 5 Label (ORGANIZATION TYPE)
Major Group Level 2 NTEE Major Group Designation
RG Regular Nonprofit
AA Alliance/Advocacy Organizations (*formerly 01*)
MT Management and Technical Assistance (*formerly 02*)
PA Professional Societies/Associations (*formerly 03*)
RP Research Institutes and/or Public Policy Analysis (*formerly 05*)
MS Monetary Support - Single Organization (*formerly 11*)
MM Monetary Support - Multiple Organizations (*formerly 12*)
NS Nonmonetary Support Not Elsewhere Classified (N.E.C.) (*formerly 19*)

Machine Readable Versions

Download CSV of NTEE Category Descriptions

Download CSV of NTEE Category Descriptions Tidy Format

Category Descriptions