What is an NTEE Code:
The National Taxonomy of Exempt Entities (NTEE) system was developed by the National Center for Charitable Statistics (NCCS) & is used by the Internal Revenue Service (IRS) & NCCS to classify tax-exempt organizations.
How NTEE Codes Are Selected:
Based on the organization's mission, activities & organizational type a specialist from the IRS assigns an NTEE code to each organization a part of the process of closing a case when the organization is recognized as tax-exempt.
Structure of NTEE Codes:
All nonprofit organizations are divided into 10 broad categories as follows:
Major Group
I. Arts, Culture, and Humanities - A
II. Education - B
III. Environment and Animals - C, D
IV. Health - E, F, G, H
V. Human Services - I, J, K, L, M, N, O, P
VI. International, Foreign Affairs - Q
VII. Public, Societal Benefit - R, S, T, U, V, W
VIII. Religion Related - X
IX. Mutual/Membership Benefit - Y
X. Unknown, Unclassified - Z
Decile Codes
Decile codes subdivide organizations into major groups by specific activity areas. Each Major Group has its own unique selection of activities.
Common Codes
Common codes represent the activities of organizations.m The 7 common codes used are:
01 Alliance/Advocacy Organizations
02 Management and Technical Assistance
03 Professional Societies/Associations
05 Research Institutes and/or Public Policy Analysis
11 Monetary Support - Single Organization
12 Monetary Support - Multiple Organizations
19 Nonmonetary Support Not Elsewhere Classified
Old Code vs. New Code:
When we became a 501(c)3 tax-exempt organization a specialist from the IRS categorized us as F21. After careful consideration, we've requested to be reclassified to F0121 which is a composite of two distinct NTEE codes.
F01 - Organizations whose activities focus on influencing public policy within the mental health, crisis intervention major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national & state legislatures.
F21 - Substance abuse prevention, which includes organizations that provide substance abuse education programs for people who are at risk for substance abuse in an effort to prevent their involvement with drugs &/or alcohol.