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:
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 subdivide organizations into major groups by specific activity areas. Each Major Group has its own unique selection of activities.
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.