June 25, 2013 EXEMPT ORGANIZATION INFORMATION AVAILABLE THROUGH THE STATISTICS OF INCOME (SOI) "Tax Stats" WEB SITE INTRODUCTION This document provides information to organizations and individuals who desire information on exempt organizations from the Internal Revenue Service's Business Master File (BMF) through the SOI "Tax Stats" Web Site. If you have any questions about the tax exempt organizations, or the content of the files, please contact TE/GE Customer Account Services toll-free line at 1-877-829-5500. If you have any technical questions relating to the Web Site and the downloading and reading of these files, please contact the Statistical Information service by E-mail at *sis@irs.gov.      All of the Business Master File exempt organization text data on the "Tax Stats" section of the IRS web site are compressed. To uncompress, download the XX.Zip file(s) to your computer then, using PKunZip (a link to a free copy is available on the same web page) follow the instruction within PKunZip and it will uncompress the file(s). You will have on your drive the original XX.zip file and a XX.LST file, the XX.LST file is an ASCII text file and can be opened by most computer application programs. All the Business Master File exempt organization state Excel files have been parsed and titles have been added to the top line of the spreadsheet. Due to the large size of some state files, those files have been split and parsed into multiple spreadsheet files listed by the first characters of the alphabet included in the spreadsheet. Exempt organization information is extracted monthly from the Business Master File at the IRS Martinsburg Computing Center in Martinsburg, West Virginia. Active accounts containing the fields described below will be divided by Regional Areas (RA), by Internal Revenue Service Area Office (AO), and by state (using the state code field from the address). There are four RA files and six AO files listed below. There is one file for each state, one for the District of Columbia, Puerto Rico, and one for International (non-domestic) organizations. On the AO and state files the records are sorted alphabetically by organization name. The records are extracted from the BMF where exemption data has been accumulated from the inception of the tax exempt statutes. Determination letters are issued to organizations upon the granting of an exemption, and are not routinely re-issued. These letters are considered valid throughout the life of the organization, as long as the organization complies with the provisions of its exemption. If a 501(c)(3) organization's exemption is revoked, an announcement to inform potential donors of the revocation is published in the Internal Revenue Bulletin. In addition, the organization’s name is removed from publicly accessible venues, such as the downloadable IRS Exempt Organization Master File and Publication 78, Cumulative List of Organizations. However, a list of recent revocations of charitable organizations may be found on the on-line version of Publication 78 under Recent Revocations and Deletions from Cumulative List. The file is a cumulative file and the data is the most recent information we have on the BMF for these organizations. The Region Area's (RA) and their associated Area Offices (AO) codes are as follows: File 1  RA Northeast Area AO - 1 Massachusetts Rhode Island New Hampshire Maine Vermont Connecticut New York New Jersey File 2  RA Mid-Atlantic & Great Lakes Areas AO – 2 Pennsylvania Delaware Maryland Washington DC Virginia North Carolina South Carolina Ohio West Virginia AO - 3 Kentucky Indiana Michigan Wisconsin Illinois Iowa Minnesota South Dakota North Dakota Nebraska File 3  RA Pacific, West and Gulf Coast AO - 4 Georgia Florida Alabama Mississippi Tennessee Louisiana Arkansas Texas Oklahoma Missouri Kansas AO – 5 Montana California Hawaii Oregon Idaho Washington Alaska Colorado Wyoming Utah Arizona New Mexico Nevada File 4  RA All Other Areas AO - 6 All Others FIELDS AVAILABLE All exempt organization records on this file will contain the following data fields: Employer Identification Number (EIN) Primary Name "In Care of" Name, if present Address of the Organization Group Exemption Number Subsection Code Affiliation Code Classification Codes Ruling Date Deductibility Code Foundation Code Activity Codes Organization Code Exempt Org. Status Code (New) Blank Tax Period Asset Code Income Code Filing Requirement Code Accounting Period Asset Amount Income Amount National Taxonomy of Exempt Entities (NTEE) Code Form 990 Revenue Amount Sort Name Line (Secondary Name Line), if present See the section entitled "Data Record" below for the location of each of these fields. DATA RECORD The Data Record contains the following fields: Position(s) Contents 1  9 Employer Identification Number (EIN). 10  79 Primary Name of Organization. 80  114 In Care of Name. 115  149 Street Address. 150  171 City. 172  173 State. 174  183 Zip Code. 184 - 187 Group Exemption Number. 188  189 Subsection Code. 190 Affiliation Code. 191  194 Classification Code(s). 195  200 Ruling Date. 201 Deductibility Code. 202  203 Foundation Code. 204  212 Activity Codes. 213 Organization Code. 214  215 Exempt Organization Status Code (New) 216 - 221 The Advance Ruling process is obsolete as of July 2008. These positions will be blank or zeroed out over time. 222 - 227 Tax Period. 228 Asset Code. 229 Income Code. 230 - 231 Filing Requirement Code. 232 PF Filing Requirement Code. (New) 233 - 235 Blanks. 236 - 237 Accounting Period. 238 - 250 Asset Amount. 251 - 263 Income Amount. 264 If the Income Amount is negative this contains a negative sign. 265 - 277 Form 990 Revenue Amount 278 If Revenue Amount is negative this contains a negative sign. 279 - 282 National Taxonomy of Exempt Entities (NTEE) Code. 283 - 317 Sort Name (Secondary Name Line). 318 0A - Line Feed DEFINITIONS EMPLOYER IDENTIFICATION NUMBER (EIN) Employer Identification Number (EIN) is a nine digit number assigned by the IRS to identify a particular organization’s account. IN CARE OF NAME In Care Of Name is the person (officer, director, etc.) to whose attention any correspondence should be directed. GROUP EXEMPTION NUMBER (GEN) This is a four-digit internal number assigned to central/parent organizations holding group exemption letters. AFFILIATION CODE Affiliation Code defines the organizational grouping. Code Description 1 Central  This code is used if the organization is a central type organization (no group exemption) of a National, Regional or Geographic grouping of organizations. 2 Intermediate  This code is used if the organization is an intermediate organization (no group exemption) of a National, Regional or Geographic grouping of organizations (such as a state headquarters of a national organization). 3 Independent  This code is used if the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). 6 Central  This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1) organization. 7 Intermediate  This code is used if the organization is a group exemption intermediate organization of a National, Regional or Geographic grouping of organizations. 8 Central  This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization. 9 Subordinate  This code is used if the organization is a subordinate in a group ruling. SUBSECTION CODE AND CLASSIFICATION CODE Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt. A table of subsection and classification codes (which reflects a further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection and Classification Codes" (below). One to four different classification codes may be present. RULING DATE This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status. DEDUCTIBILITY CODE Deductibility Code signifies whether contributions made to an organization are deductible. Code Description 1 Contributions are deductible. 2 Contributions are not deductible. 4 Contributions are deductible by treaty (foreign organizations). FOUNDATION CODE Code  Description 00    All organizations except 501(c)(3) 02                 Private operating foundation exempt from paying excise taxes on investment income 03                 Private operating foundation (other) 04                 Private non-operating foundation 09    Suspense 10                 Church 170(b)(1)(A)(i) 11                 School 170(b)(1)(A)(ii) 12    Hospital or medical research organization 170(b)(1)(A)(iii) 13                 Organization which operates for benefit of college or university and is owned or operated by a governmental unit 170(b)(1)(A)(iv) 14                 Governmental unit 170(b)(1)(A)(v) 15                 Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) 16                 Organization that normally receives no more than onethird of its support from gross investment income and unrelated business income and at the same time more than onethird of its support from contributions, fees, and gross receipts related to exempt purposes.  509(a)(2) 17                 Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above.  509(a)(3) 18                 Organization organized and operated to test for public safety 509(a)(4) 21                                                          509(a)(3) Type I 22                                                          509(a)(3) Type II 23                                                          509(a)(3) Type III functionally integrated 24                                                          509(a)(3) Type III not functionally integrated TYPE OF ORGANIZATION CODE This defines the type of organization as follows: Code Description 1 Corporation 2 Trust 3 Cooperative 4 Partnership 5 Association ADVANCE RULING EXPIRATION DATE Elimination of the Advance Ruling Process On September 9, 2008, the IRS issued temporary Income Tax Regulations, which eliminate the advance ruling process for a section 501(c)(3) organization. Under the new regulations, a new 501(c)(3) organization will be classified as a publicly supported charity, and not a private foundation, if it can show that it reasonably can be expected to be publicly supported when it applies for tax-exempt status. Under the old regulations, an organization that wanted to be recognized by the IRS as a publicly supported charity instead of a private foundation had to go through an extended two-step process. First, the organization had to declare that it expected to be publicly supported on an on-going basis. Then, after five years, it had to file Form 8734, Support Schedule for Advance Ruling Period, showing the IRS that it actually met the public support test. If it didn't meet the test, it was designated a tax-exempt private foundation and would be subject to stricter rules. The new rules no longer require the organization to file Form 8734 after completing its first five tax years. Moreover, the organization retains its public charity status for its first five years regardless of the public support actually received during that time. Instead, beginning with the organization's sixth taxable year, it must establish that it meets the public support test by showing that it is publicly supported on its Schedule A to Form 990, Return of Organization Exempt From Income Tax. Transition rules apply to organizations that have previously received advance rulings. EXEMPT ORGANIZATION STATUS CODE (New) The EO Status Code defines the type of exemption held by the organization. The following is a list of EO status codes and their definitions included in these files: Code Description 01 Unconditional Exemption 02 Conditional Exemption 12 Trust described in section 4947(a)(2) of the IR Code 25 Organization terminating its private foundation status under section 507(b)(1)(B) of the Code 32 Organization that did not respond to an IRS CP 140 notice requesting information on its continued exempt status We are no longer pulling the status 32's. TAX PERIOD This is the tax period of the latest return filed (YYYYMM). ASSET CODE Asset Codes relate to the book value amount of assets shown on the most recent Form 990 series return filed by the organization. See table below. INCOME CODE Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization. See table below. ASSET CODE/INCOME CODE TABLE Code Description($) 0 0 1 1 to 9,999 2 10,000 to 24,999 3 25,000 to 99,999 4 100,000 to 499,999 5 500,000 to 999,999 6 1,000,000 to 4,999,999 7 5,000,000 to 9,999,999 8 10,000,000 to 49,999,999 9 50,000,000 to greater FILING REQUIREMENT CODE This indicates the primary return(s) the organization is required to file. The FR Code for Form 990 or 990EZ are located in the two positions of the field. FR(Positions 1,2) Form Numbers 01 990 (all other) or 990EZ return 02 990 - Required to file Form 990-N - Income less than $25,000 per year 03 990 - Group return 04 990 - Required to file Form 990-BL, Black Lung Trusts 06 990 - Not required to file (church) 07 990 - Government 501(c)(1) 13 990 - Not required to file (religious organization) 14 990 - Not required to file (instrumentalities of states or political subdivisions) 00 990 - Not required to file(all other) PF FILING REQUIREMENT CODE The FR Code for the 990PF is located in position 1 of the field FR(Position 1) Form Numbers 1 990-PF return 0 No 990-PF return ACCOUNTING PERIOD This designates the accounting period or fiscal year ending date (Jan  Dec) of the organization (MM). ASSET AMOUNT Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the Book Value Total Assets End of Year  PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also from PART II, Line 25, Col. (B) EOY on Form 990EZ and PART II, Line 16, Col. (b) on Form 990PF. This field is dollars only. INCOME AMOUNT Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization. Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e. Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV, Line 1, Col. (G) (Cost or Other Basis). This field is dollars only. FORM 990 REVENUE AMOUNT Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ. SORT NAME LINE (SECONDARY NAME LINE) Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names, or local numbers for subordinate organizations of group rulings. TABLE OF EO SUBSECTION AND CLASSIFICATION CODES Subsection Classification Description Code Code 01 1 Government Instrumentality 02 1 TitleHolding Corporation 03 1 Charitable Organization 03 2 Educational Organization 03 3 Literary Organization 03 4 Organization to Prevent Cruelty to Animals 03 5 Organization to Prevent Cruelty to Children 03 6 Organization for Public Safety Testing 03 7 Religious Organization 03 8 Scientific Organization 04 1 Civic League 04 2 Local Association of Employees 04 3 Social Welfare Organization 05 1 Agricultural Organization 05 2 Horticultural Organization 05 3 Labor Organization 06 1 Board of Trade 06 2 Business League 06 3 Chamber of Commerce 06 4 Real Estate Board 07 1 Pleasure, Recreational, or Social Club 08 1 Fraternal Beneficiary Society, Order or Association 09 1 Voluntary Employees' Beneficiary Association (Non-Govt. Emps.) 09 2 Voluntary Employees' Beneficiary Association (Govt. Emps.) 10 1 Domestic Fraternal Societies and Associations 11 1 Teachers Retirement Fund Assoc. 12 1 Benevolent Life Insurance Assoc. 12 2 Mutual Ditch or Irrigation Co. 12 3 Mutual Cooperative Telephone Co. 12 4 Organization Like Those on Three Preceding Lines 13 1 Burial Association 13 2 Cemetery Company 14 1 Credit Union 14 2 Other Mutual Corp. or Assoc. 15 1 Mutual Insurance Company or Assoc. Other Than Life or Marine 16 1 Corp. Financing Crop Operations 17 1 Supplemental Unemployment Compensation Trust or Plan 18 1 Employee Funded Pension Trust (Created Before 6/25/59) 19 1 Post or Organization of War Veterans 20 1 Legal Service Organization 21 1 Black Lung Trust 22 1 Multiemployer Pension Plan 23 1 Veterans Assoc. Formed Prior to 1880 24 1 Trust Described in Sect. 4049 of ERISA 25 1 Title Holding Co. for Pensions, etc. 26 1 State-Sponsored High Risk Health Insurance Organizations 27 1 State-Sponsored Workers' Compensation Reinsurance 29             1       ACA 1322 Qualified Nonprofit Health Insurance Issuers 40 1 Apostolic and Religious Org. (501(d)) 50 1 Cooperative Hospital Service Organization (501(e)) 60 1 Cooperative Service Organization of Operating Educational Organization (501(f)) 70 1 Child Care Organization (501(k)) 71 1 Charitable Risk Pool 81 1 Qualified State-Sponsored Tuition Program 92 1 4947(a)(1) - Private Foundation (Form 990PF Filer) ACTIVITY CODES An organization formerly listed up to three activity codes on application Forms 1023 and 1024. These are codes which reflect an organization's purposes, activities, operations, or type. From one to three activity codes may be in this field. Note: activity codes became obsolete with the adoption of the National Taxonomy of Exempt Entity (NTEE) coding system in January 1995. However, organizations determined to be exempt prior to that date will reflect the activity codes previously assigned. Religious Activities 001 Church, synagogue, etc 002 Association or convention of churches 003 Religious order 004 Church auxiliary 005 Mission 006 Missionary activities 007 Evangelism 008 Religious publishing activities  Book store (use 918)  Genealogical activities (use 094) 029 Other religious activities Schools, Colleges and Related Activities 030 School, college, trade school, etc. 031 Special school for the blind, handicapped, etc 032 Nursery school  Day care center (use 574) 033 Faculty group 034 Alumni association or group 035 Parent or parentteachers association 036 Fraternity or sorority  Key club (use 323) 037 Other student society or group 038 School or college athletic association 039 Scholarships for children of employees 040 Scholarships (other) 041 Student loans 042 Student housing activities 043 Other student aid 044 Student exchange with foreign country 045 Student operated business  Financial support of schools, colleges, etc. (use 602)  Achievement prizes or awards (use 914)  Student bookstore (use 918)  Student travel (use 299)  Scientific research (see Scientific Research Activities) 046 Private school 059 Other school related activities Cultural, Historical of Other Educational Activities 060 Museum, zoo, planetarium, etc. 061 Library 062 Historical site, records or reenactment 063 Monument 064 Commemorative event (centennial, festival, pageant, etc.) 065 Fair 088 Community theatrical group 089 Singing society or group 090 Cultural performances 091 Art exhibit 092 Literary activities 093 Cultural exchanges with foreign country 094 Genealogical activities  Achievement prizes awards (use 914)  Gifts or grants to individuals (use 561)  Financial support of cultural organizations (use 602) 119 Other cultural or historical activities Other Instructions and Training Activities 120 Publishing activities 121 Radio or television broadcasting 122 Producing films 123 Discussion groups, forums, panels lectures, etc. 124 Study and research (nonscientific) 125 Giving information or opinion (see also Advocacy) 126 Apprentice training  Travel tours (use 299) 149 Other instruction and training Health Services and Related Activities 150 Hospital 151 Hospital auxiliary 152 Nursing or convalescent home 153 Care and housing for the aged (see also 382) 154 Health clinic 155 Rural medical facility 156 Blood bank 157 Cooperative hospital service organization 158 Rescue and emergency service 159 Nurses register or bureau 160 Aid to the handicapped (see also 031) 161 Scientific research (diseases) 162 Other medical research 163 Health insurance (medical, dental, optical, etc.) 164 Prepared group health plan 165 Community health planning 166 Mental health care 167 Group medical practice association 168 Infaculty group practice association 169 Hospital pharmacy, parking facility, food services, etc. 179 Other health services Scientific Research Activities 180 Contact or sponsored scientific research for industry 181 Scientific research for government  Scientific research (diseases)(use 161) 199 Other scientific research activities Business and Professional Organizations 200 Business promotion (chamber of commerce, business league, etc. 201 Real estate association 202 Board of trade 203 Regulating business 204 Promotion of fair business practices 205 Professional association 206 Professional association auxiliary 207 Industry trade shows 208 Convention displays  Testing products of public safety (use 905) 209 Research, development and testing 210 Professional athletic league  Attracting new industry (use 403)  Publishing activities (use 120)  Insurance or other benefits for members (see Employee or Membership Benefit Organizations) 211 Underwriting municipal insurance 212 Assigned risk insurance activities 213 Tourist bureau 229 Other business or professional group Farming and Related Activities 230 Farming 231 Farm bureau 232 Agricultural group 233 Horticultural group 234 Farmers cooperative marketing or purchasing 235 Farmers cooperative marketing or purchasing  FFA, FHA, 4H club, etc (use 322)  Fair (use 065) 236 Dairy herd improvement association 237 Breeders association 249 Other farming and related activities Mutual Organizations 250 Mutual ditch, irrigation, telephone, electric company or like organization 251 Credit union 252 Reserve funds or insurance for domestic building and loan association, cooperative bank, or mutual savings bank 253 Mutual insurance company 254 Corporation organized under an Act of Congress (see also use (904)  Farmers cooperative marketing or purchasing (use 234)  Cooperative hospital service organization (use 157) 259 Other mutual organization Employee of Membership Benefit Organizations 260 Fraternal Beneficiary society, order, or association 261 Improvement of conditions of workers 262 Association of municipal employees 263 Association of employees 264 Employee or member welfare association 265 Sick, accident, death, or similar benefits 266 Strike benefits 267 Unemployment benefits 268 Pension or retirement benefits 269 Vacation benefits 279 Other services or benefits to members or employees Sports, Athletic Recreational and Social Activities 280 Country club 281 Hobby club 282 Dinner club 283 Variety club 284 Dog club 285 Women's club  Garden club (use 356) 286 Hunting or fishing club 287 Swimming or tennis club 288 Other sports club  Boys Club, Little League, etc (use 321) 296 Community center 297 Community recreational facilities (park, playground, etc) 298 Training in sports 299 Travel tours 300 Amateur athletic association  School or college athletic association (use 038) 301 Fundraising athletic or sports event 317 Other sports or athletic activities 318 Other recreational activities 319 Other social activities Youth Activities 320 Boy Scouts, Girl Scouts, etc. 321 Boys Club, Little League, etc. 322 FFA, FHA, 4H club, etc. 323 Key club 324 YMCA, YWCA, YMCA, etc. 325 Camp 326 Care and housing of children (orphanage, etc) 327 Prevention of cruelty to children 328 Combat juvenile delinquency 349 Other youth organization or activities Conservation, Environmental and Beautification Activities 350 Preservation of natural resources (conservation) 351 Combating or preventing pollution (air, water, etc) 352 Land acquisition for preservation 353 Soil or water conservation 354 Preservation of scenic beauty  Litigation (see Litigation and Legal Aid Activities)  Combat community deterioration (use 402) 355 Wildlife sanctuary or refuge 356 Garden club 379 Other conservation, environmental or beautification activities Housing Activities 380 Lowincome housing 381 Low and moderate income housing 382 Housing for the aged (see also 153)  Nursing or convalescent home (use 152)  Student housing (use 042)  Orphanage (use 326) 398 Instruction and guidance on housing 399 Other housing activities Inner City or Community Activities 400 Area development, redevelopment of renewal  Housing (see Housing Activities 401 Homeowners association 402 Other activity aimed t combating community deterioration 403 Attracting new industry or retaining industry in an area 404 Community promotion  Community recreational facility (use 297)  Community center (use 296) 405 Loans or grants for minority businesses  Job training, counseling, or assistance (use 566)  Day care center (use 574)  Referral service (social agencies) (use 569)  Legal aid to indigents (use 462) 406 Crime prevention 407 Voluntary firemen's organization or auxiliary  Rescue squad (use 158) 408 Community service organization 429 Other inner city or community benefit activities Civil Rights Activities 430 Defense of human and civil rights 431 Elimination of prejudice and discrimination (race, religion, sex, national origin, etc) 432 Lessen neighborhood tensions 449 Other civil rights activities Litigation and Legal Aid Activities 460 Public interest litigation activities 461 Other litigation or support of litigation 462 Legal aid to indigents 463 Providing bail 465 Plan under IRC section 120 Legislative and Political Activities 480 Propose, support, or oppose legislation 481 Voter information on issues or candidates 482 Voter education (mechanics of registering, voting etc.) 483 Support, oppose, or rate political candidates 484 Provide facilities or services for political campaign activities 509 Other legislative and political activities Advocacy Attempt to influence public opinion concerning: 510 Firearms control 511 Selective Service System 512 National defense policy 513 Weapons systems 514 Government spending 515 Taxes or tax exemption 516 Separation of church and state 517 Government aid to parochial schools 518 U.S. foreign policy 519 U.S. military involvement 520 Pacifism and peace 521 Economicpolitical system of U.S. 522 Anticommunism 523 Right to work 524 Zoning or rezoning 525 Location of highway or transportation system 526 Rights of criminal defendants 527 Capital punishment 528 Stricter law enforcement 529 Ecology or conservation 530 Protection of consumer interests 531 Medical care service 532 Welfare systems 533 Urban renewal 534 Busing student to achieve racial balance 535 Racial integration 536 Use of intoxicating beverage 537 Use of drugs or narcotics 538 Use of tobacco 539 Prohibition of erotica 540 Sex education in public schools 541 Population control 542 Birth control methods 543 Legalized abortion 559 Other matters Other Activities Directed to Individuals 560 Supplying money, goods or services to the poor 561 Gifts or grants to individuals (other than scholarships)  Scholarships for children of employees (use 039)  Scholarships (other) (use 040)  Student loans (use 041) 562 Other loans to individuals 563 Marriage counseling 564 Family planning 565 Credit counseling an assistance 566 Job training, counseling, or assistance 567 Draft counseling 568 Vocational counseling 569 Referral service (social agencies) 572 Rehabilitating convicts or exconvicts 573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. 574 Day care center 575 Services for the aged (see also 153 ad 382)  Training f or aid to the handicapped (see 031 and 160) Activities Purposes and Activities 600 Community Chest, United Way, etc. 601 Booster club 602 Gifts, grants, or loans to other organizations 603 Nonfinancial services of facilities to other organizations Other Purposes and Activities 900 Cemetery or burial activities 901 Perpetual (care fund (cemetery, columbarium, etc) 902 Emergency or disaster aid fund 903 Community trust or component 904 Government instrumentality or agency (see also 254) 905 Testing products for public safety 906 Consumer interest group 907 Veterans activities 908 Patriotic activities 909 Non-exempt charitable trust described in section 4947(a)(1) of the Code 910 Domestic organization with activities outside U.S. 911 Foreign organization 912 Title holding corporation 913 Prevention of cruelty to animals 914 Achievement pries of awards 915 Erection or maintenance of public building or works 916 Cafeteria, restaurant, snack bar, food services, etc. 917 Thrift ship, retail outlet, etc. 918 Book, gift or supply store 919 Advertising 920 Association of employees 921 Loans or credit reporting 922 Endowment fund or financial services 923 Indians (tribes, cultures, etc.) 924 Traffic or tariff bureau 925 Section 501(c)(1) with 50% deductibility 926 Government instrumentality other than section 501(c) 927 Fundraising 928 4947(a)(2) trust 930 Prepaid legal services pan exempt under IRC section 501(c)(20) 931 Withdrawal liability payment fund 990 Section 501(k) child care organization 994 Described in section 170(b)1)(a)(vi) of the Code 995 Described in section 509(a)(2) of the Code 998 "Unspecified" National Taxonomy of Exempt Entities (NTEE) Code The National Taxonomy of Exempt Entities (NTEE) Code is a four digit code used to classify an exempt organization in terms of its primary exempt activity. A table of the codes found in the first three-digits can be found described below. The first digit (Common Code) is a modifier used to describe activities in support of nonprofit organizations. The fourth digit further defines the classification of the organization and is not defined here. Common Codes (first digit) Code Description A Arts, Culture and Humanities B Educational Institutions and Related Activities C Environmental Quality, Protection and Beautification D Animal-Related E Health – General and Rehabilitative F Mental Health, Crisis Intervention G Diseases, Disorders, Medical Disciplines H Medical Research I Crime, Legal-Related J Employment, Job-Related K Food, Agriculture and Nutrition L Housing, Shelter M Public Safety, Disaster Preparedness and Relief N Recreation, Sports, Leisure, Athletics O Youth Development P Human Services – Multipurpose and Other Q International, Foreign Affairs and National Security R Civil Rights, Social Action, Advocacy S Community Improvement, Capacity Building T Philanthropy, Voluntarism and Grantmaking Foundations U Science and Technology Research Institutes, Services V Social Science Research Institutes, Services W Public, Society Benefit – Multipurpose and Other X Religion-Related, Spiritual Development Y Mutual/Membership Benefit Organizations, Other Z Unknown NATIONAL TAXONOMY OF EXEMPT ENTITIES - CORE CODES *N.E.C. (Not Elsewhere Classified) A Arts, Culture and Humanities A01 Alliance/Advocacy Organizations A02 Management & Technical Assistance A03 Professional Societies, Associations A05 Research Institutes and/or Public Policy Analysis A11 Single Organization Support A12 Fund Raising and/or Fund Distribution A19 Nonmonetary Support N.E.C.* A20 Arts, Cultural Organizations - Multipurpose A23 Cultural, Ethnic Awareness A25 Arts Education A26 Arts Council/Agency A30 Media, Communications Organizations A31 Film, Video A32 Television A33 Printing, Publishing A34 Radio A40 Visual Arts Organizations A50 Museum, Museum Activities A51 Art Museums A52 Children's Museums A54 History Museums A56 Natural History, Natural Science Museums A57 Science and Technology Museums A60 Performing Arts Organizations A61 Performing Arts Centers A62 Dance A63 Ballet A65 Theater A68 Music A69 Symphony Orchestras A6A Opera A6B Singing, Choral A6C Music Groups, Bands, Ensembles A6E Performing Arts Schools A70 Humanities Organizations A80 Historical Societies, Related Historical Activities A84 Commemorative Events A90 Arts Service Organizations and Activities A99 Arts, Culture, and Humanities N.E.C. B Education B01 Alliance/Advocacy Organizations B02 Management & Technical Assistance B03 Professional Societies, Associations B05 Research Institutes and/or Public Policy Analysis B11 Single Organization Support B12 Fund Raising and/or Fund Distribution B19 Nonmonetary Support N.E.C. B20 Elementary, Secondary Education, K - 12 B21 Kindergarten, Preschool, Nursery School, Early Admissions B24 Primary, Elementary Schools B25 Secondary, High School B28 Specialized Education Institutions B30 Vocational, Technical Schools B40 Higher Education Institutions B41 Community or Junior Colleges B42 Undergraduate College (4-year) B43 University or Technological Institute B50 Graduate, Professional Schools (Separate Entities) B60 Adult, Continuing Education B70 Libraries B80 Student Services, Organizations of Students B82 Scholarships, Student Financial Aid Services, Awards B83 Student Sororities, Fraternities B84 Alumni Associations B90 Educational Services and Schools - Other B92 Remedial Reading, Reading Encouragement B94 Parent/Teacher Group B99 Education N.E.C. C Environmental Quality, Protection and Beautification C01 Alliance/Advocacy Organizations C02 Management & Technical Assistance C03 Professional Societies, Associations C05 Research Institutes and/or Public Policy Analysis C11 Single Organization Support C12 Fund Raising and/or Fund Distribution C19 Nonmonetary Support N.E.C. C20 Pollution Abatement and Control Services C27 Recycling Programs C30 Natural Resources Conservation and Protection C32 Water Resource, Wetlands Conservation and Management C34 Land Resources Conservation C35 Energy Resources Conservation and Development C36 Forest Conservation C40 Botanical, Horticultural, and Landscape Services C41 Botanical Gardens, Arboreta and Botanical Organizations C42 Garden Club, Horticultural Program C50 Environmental Beautification and Aesthetics C60 Environmental Education and Outdoor Survival Programs C99 Environmental Quality, Protection, and Beautification N.E.C. D Animal-Related D01 Alliance/Advocacy Organizations D02 Management & Technical Assistance D03 Professional Societies, Associations D05 Research Institutes and/or Public Policy Analysis D11 Single Organization Support D12 Fund Raising and/or Fund Distribution D19 Nonmonetary Support N.E.C. D20 Animal Protection and Welfare D30 Wildlife Preservation, Protection D31 Protection of Endangered Species D32 Bird Sanctuary, Preserve D33 Fisheries Resources D34 Wildlife Sanctuary, Refuge D40 Veterinary Services D50 Zoo, Zoological Society D60 Other Services - Specialty Animals D61 Animal Training, Behavior D99 Animal-Related N.E.C. E Health - General and Rehabilitative E01 Alliance/Advocacy Organizations E02 Management & Technical Assistance E03 Professional Societies, Associations E05 Research Institutes and/or Public Policy Analysis E11 Single Organization Support E12 Fund Raising and/or Fund Distribution E19 Nonmonetary Support N.E.C. E20 Hospitals and Related Primary Medical Care Facilities E21 Community Health Systems E22 Hospital, General E24 Hospital, Specialty E30 Health Treatment Facilities, Primarily Outpatient E31 Group Health Practice (Health Maintenance Organizations) E32 Ambulatory Health Center, Community Clinic E40 Reproductive Health Care Facilities and Allied Services E42 Family Planning Centers E50 Rehabilitative Medical Services E60 Health Support Services E61 Blood Supply Related E62 Ambulance, Emergency Medical Transport Services E65 Organ and Tissue Banks E70 Public Health Program (Includes General Health and Wellness Promotion Services) E80 Health, General and Financing E86 Patient Services - Entertainment, Recreation E90 Nursing Services (General) E91 Nursing, Convalescent Facilities E92 Home Health Care E99 Health - General and Rehabilitative N.E.C. F Mental Health, Crisis Intervention F01 Alliance/Advocacy Organizations F02 Management & Technical Assistance F03 Professional Societies, Associations F05 Research Institutes and/or Public Policy Analysis F11 Single Organization Support F12 Fund Raising and/or Fund Distribution F19 Nonmonetary Support N.E.C. F20 Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment F21 Alcohol, Drug Abuse, Prevention Only F22 Alcohol, Drug Abuse, Treatment Only F30 Mental Health Treatment - Multipurpose and N.E.C. F31 Psychiatric, Mental Health Hospital F32 Community Mental Health Center F33 Group Home, Residential Treatment Facility - Mental Health Related F40 Hot Line, Crisis Intervention Services F42 Rape Victim Services F50 Addictive Disorders N.E.C. F52 Smoking Addiction F53 Eating Disorder, Addiction F54 Gambling Addiction F60 Counseling, Support Groups F70 Mental Health Disorders F80 Mental Health Association, Multipurpose F99 Mental Health, Crisis Intervention N.E.C. G Diseases, Disorders, Medical Disciplines G01 Alliance/Advocacy Organizations G02 Management & Technical Assistance G03 Professional Societies, Associations G05 Research Institutes and/or Public Policy Analysis G11 Single Organization Support G12 Fund Raising and/or Fund Distribution G19 Nonmonetary Support N.E.C. G20 Birth Defects and Genetic Diseases G25 Down Syndrome G30 Cancer G40 Diseases of Specific Organs G41 Eye Diseases, Blindness and Vision Impairments G42 Ear and Throat Diseases G43 Heart and Circulatory System Diseases, Disorders G44 Kidney Disease G45 Lung Disease G48 Brain Disorders G50 Nerve, Muscle and Bone Diseases G51 Arthritis G54 Epilepsy G60 Allergy Related Diseases G61 Asthma G70 Digestive Diseases, Disorders G80 Specifically Named Diseases G81 AIDS G83 Alzheimer's Disease G84 Autism G90 Medical Disciplines G92 Biomedicine, Bioengineering G94 Geriatrics G96 Neurology, Neuroscience G98 Pediatrics G9B Surgery G99 Diseases, Disorders, Medical Disciplines N.E.C. H Medical Research H01 Alliance/Advocacy Organizations H02 Management & Technical Assistance H03 Professional Societies, Associations H05 Research Institutes and/or Public Policy Analysis H11 Single Organization Support H12 Fund Raising and/or Fund Distribution H19 Nonmonetary Support N.E.C. H20 Birth Defects, Genetic Diseases Research H25 Down Syndrome Research H30 Cancer Research H40 Specific Organ Research H41 Eye Research H42 Ear and Throat Research H43 Heart, Circulatory Research H44 Kidney Research H45 Lung Research H48 Brain Disorders Research H50 Nerve, Muscle, Bone Research H51 Arthritis Research H54 Epilepsy Research H60 Allergy Related Disease Research H61 Asthma Research H70 Digestive Disease, Disorder Research H80 Specifically Named Diseases Research H81 AIDS Research H83 Alzheimer's Disease Research H84 Autism Research H90 Medical Specialty Research H92 Biomedicine, Bioengineering Research H94 Geriatrics Research H96 Neurology, Neuroscience Research H98 Pediatrics Research H9B Surgery Research H99 Medical Research N.E.C. I Crime, Legal-Related I01 Alliance/Advocacy Organizations I02 Management & Technical Assistance I03 Professional Societies, Associations I05 Research Institutes and/or Public Policy Analysis I11 Single Organization Support I12 Fund Raising and/or Fund Distribution I19 Nonmonetary Support N.E.C. I20 Crime Prevention N.E.C. I21 Delinquency Prevention I23 Drunk Driving Related I30 Correctional Facilities N.E.C. I31 Transitional Care, Half-Way House for Offenders, Ex-Offenders I40 Rehabilitation Services for Offenders I43 Services to Prisoners and Families - Multipurpose I44 Prison Alternatives I50 Administration of Justice, Courts I51 Dispute Resolution, Mediation Services I60 Law Enforcement Agencies (Police Departments) I70 Protection Against, Prevention of Neglect, Abuse, Exploitation I71 Spouse Abuse, Prevention of I72 Child Abuse, Prevention of I73 Sexual Abuse, Prevention of I80 Legal Services I83 Public Interest Law, Litigation I99 Crime, Legal Related N.E.C. J Employment, Job-Related J01 Alliance/Advocacy Organizations J02 Management & Technical Assistance J03 Professional Societies, Associations J05 Research Institutes and/or Public Policy Analysis J11 Single Organization Support J12 Fund Raising and/or Fund Distribution J19 Nonmonetary Support N.E.C. J20 Employment Procurement Assistance, Job Training J21 Vocational Counseling, Guidance and Testing J22 Vocational Training J30 Vocational Rehabilitation J32 Goodwill Industries J33 Sheltered Remunerative Employment, Work Activity Center N.E.C. J40 Labor Unions, Organizations J99 Employment, Job Related N.E.C. K Food, Agriculture and Nutrition K01 Alliance/Advocacy Organizations K02 Management & Technical Assistance K03 Professional Societies, Associations K05 Research Institutes and/or Public Policy Analysis K11 Single Organization Support K12 Fund Raising and/or Fund Distribution K19 Nonmonetary Support N.E.C. K20 Agricultural Programs K25 Farmland Preservation K26 Livestock Breeding, Development, Management K28 Farm Bureau, Grange K30 Food Service, Free Food Distribution Programs K31 Food Banks, Food Pantries K34 Congregate Meals K35 Eatery, Agency, Organization Sponsored K36 Meals on Wheels K40 Nutrition Programs K50 Home Economics K99 Food, Agriculture, and Nutrition N.E.C. L Housing, Shelter L01 Alliance/Advocacy Organizations L02 Management & Technical Assistance L03 Professional Societies, Associations L05 Research Institutes and/or Public Policy Analysis L11 Single Organization Support L12 Fund Raising and/or Fund Distribution L19 Nonmonetary Support N.E.C. L20 Housing Development, Construction, Management L21 Public Housing Facilities L22 Senior Citizens' Housing/Retirement Communities L25 Housing Rehabilitation L30 Housing Search Assistance L40 Low-Cost Temporary Housing L41 Homeless, Temporary Shelter For L50 Housing Owners, Renters Organizations L80 Housing Support Services -- Other L81 Home Improvement and Repairs L82 Housing Expense Reduction Support L99 Housing, Shelter N.E.C. M Public Safety, Disaster Preparedness and Relief M01 Alliance/Advocacy Organizations M02 Management & Technical Assistance M03 Professional Societies, Associations M05 Research Institutes and/or Public Policy Analysis M11 Single Organization Support M12 Fund Raising and/or Fund Distribution M19 Nonmonetary Support N.E.C. M20 Disaster Preparedness and Relief Services M23 Search and Rescue Squads, Services M24 Fire Prevention, Protection, Control M40 Safety Education M41 First Aid Training, Services M42 Automotive Safety M99 Public Safety, Disaster Preparedness, and Relief N.E.C. N Recreation, Sports, Leisure, Athletics N01 Alliance/Advocacy Organizations N02 Management & Technical Assistance N03 Professional Societies, Associations N05 Research Institutes and/or Public Policy Analysis N11 Single Organization Support N12 Fund Raising and/or Fund Distribution N19 Nonmonetary Support N.E.C. N20 Recreational and Sporting Camps N30 Physical Fitness and Community Recreational Facilities N31 Community Recreational Centers N32 Parks and Playgrounds N40 Sports Training Facilities, Agencies N50 Recreational, Pleasure, or Social Club N52 Fairs, County and Other N60 Amateur Sports Clubs, Leagues, N.E.C. N61 Fishing, Hunting Clubs N62 Basketball N63 Baseball, Softball N64 Soccer Clubs, Leagues N65 Football Clubs, Leagues N66 Tennis, Racquet Sports Clubs, Leagues N67 Swimming, Water Recreation N68 Winter Sports (Snow and Ice) N69 Equestrian, Riding N6A Golf N70 Amateur Sports Competitions N71 Olympics Committees and Related International Competitions N72 Special Olympics N80 Professional Athletic Leagues N99 Recreation, Sports, Leisure, Athletics N.E.C. O Youth Development O01 Alliance/Advocacy Organizations O02 Management & Technical Assistance O03 Professional Societies, Associations O05 Research Institutes and/or Public Policy Analysis O11 Single Organization Support O12 Fund Raising and/or Fund Distribution O19 Nonmonetary Support N.E.C. O20 Youth Centers, Clubs, Multipurpose O21 Boys Clubs O22 Girls Clubs O23 Boys and Girls Clubs (Combined) O30 Adult, Child Matching Programs O31 Big Brothers, Big Sisters O40 Scouting Organizations O41 Boy Scouts of America O42 Girl Scouts of the U.S.A. O43 Camp Fire O50 Youth Development Programs, Other O51 Youth Community Service Clubs O52 Youth Development - Agricultural O53 Youth Development - Business O54 Youth Development - Citizenship Programs O55 Youth Development - Religious Leadership O99 Youth Development N.E.C. P Human Services - Multipurpose and Other P01 Alliance/Advocacy Organizations P02 Management & Technical Assistance P03 Professional Societies, Associations P05 Research Institutes and/or Public Policy Analysis P11 Single Organization Support P12 Fund Raising and/or Fund Distribution P19 Nonmonetary Support N.E.C. P20 Human Service Organizations - Multipurpose P21 American Red Cross P22 Urban League P24 Salvation Army P26 Volunteers of America P27 Young Men's or Women's Associations (YMCA, YWCA, YWHA, YMHA) P28 Neighborhood Centers, Settlement Houses P29 Thrift Shops P30 Children's, Youth Services P31 Adoption P32 Foster Care P33 Child Day Care P40 Family Services P42 Single Parent Agencies, Services P43 Family Violence Shelters, Services P44 Homemaker, Home Health Aide P45 Family Services, Adolescent Parents P46 Family Counseling P50 Personal Social Services P51 Financial Counseling, Money Management P52 Transportation, Free or Subsidized P58 Gift Distribution P60 Emergency Assistance (Food, Clothing, Cash) P61 Travelers' Aid P62 Victims' Services P70 Residential, Custodial Care P72 Half-Way House (Short-Term Residential Care) P73 Group Home (Long Term) P74 Hospice P75 Senior Continuing Care Communities P80 Services to Promote the Independence of Specific Populations P81 Senior Centers, Services P82 Developmentally Disabled Centers, Services P84 Ethnic, Immigrant Centers, Services P85 Homeless Persons Centers, Services P86 Blind/Visually Impaired Centers, Services P87 Deaf/Hearing Impaired Centers, Services P99 Human Services - Multipurpose and Other N.E.C. Q International, Foreign Affairs and National Security Q01 Alliance/Advocacy Organizations Q02 Management & Technical Assistance Q03 Professional Societies, Associations Q05 Research Institutes and/or Public Policy Analysis Q11 Single Organization Support Q12 Fund Raising and/or Fund Distribution Q19 Nonmonetary Support N.E.C. Q20 Promotion of International Understanding Q21 International Cultural Exchange Q22 International Student Exchange and Aid Q23 International Exchanges, N.E.C. Q30 International Development, Relief Services Q31 International Agricultural Development Q32 International Economic Development Q33 International Relief Q40 International Peace and Security Q41 Arms Control, Peace Organizations Q42 United Nations Association Q43 National Security, Domestic Q70 International Human Rights Q71 International Migration, Refugee Issues Q99 International, Foreign Affairs, and National Security N.E.C. R Civil Rights, Social Action, Advocacy R01 Alliance/Advocacy Organizations R02 Management & Technical Assistance R03 Professional Societies, Associations R05 Research Institutes and/or Public Policy Analysis R11 Single Organization Support R12 Fund Raising and/or Fund Distribution R19 Nonmonetary Support N.E.C. R20 Civil Rights, Advocacy for Specific Groups R22 Minority Rights R23 Disabled Persons' Rights R24 Women's Rights R25 Seniors' Rights R26 Lesbian, Gay Rights R30 Intergroup, Race Relations R40 Voter Education, Registration R60 Civil Liberties Advocacy R61 Reproductive Rights R62 Right to Life R63 Censorship, Freedom of Speech and Press Issues R67 Right to Die, Euthanasia Issues R99 Civil Rights, Social Action, Advocacy N.E.C. S Community Improvement, Capacity Building S01 Alliance/Advocacy Organizations S02 Management & Technical Assistance S03 Professional Societies, Associations S05 Research Institutes and/or Public Policy Analysis S11 Single Organization Support S12 Fund Raising and/or Fund Distribution S19 Nonmonetary Support N.E.C. S20 Community, Neighborhood Development, Improvement (General) S21 Community Coalitions S22 Neighborhood, Block Associations S30 Economic Development S31 Urban, Community Economic Development S32 Rural Development S40 Business and Industry S41 Promotion of Business S43 Management Services for Small Business, Entrepreneurs S46 Boards of Trade S47 Real Estate Organizations S50 Nonprofit Management S80 Community Service Clubs S81 Women's Service Clubs S82 Men's Service Clubs S99 Community Improvement, Capacity Building N.E.C. T Philanthropy, Voluntarism and Grantmaking Foundations T01 Alliance/Advocacy Organizations T02 Management & Technical Assistance T03 Professional Societies, Associations T05 Research Institutes and/or Public Policy Analysis T11 Single Organization Support T12 Fund Raising and/or Fund Distribution T19 Nonmonetary Support N.E.C. T20 Private Grantmaking Foundations T21 Corporate Foundations T22 Private Independent Foundations T23 Private Operating Foundations T30 Public Foundations T31 Community Foundations T40 Voluntarism Promotion T50 Philanthropy, Charity, Voluntarism Promotion, General T70 Fund Raising Organizations That Cross Categories T90 Named Trusts/Foundations N.E.C. T99 Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C. U Science and Technology Research Institutes, Services U01 Alliance/Advocacy Organizations U02 Management & Technical Assistance U03 Professional Societies, Associations U05 Research Institutes and/or Public Policy Analysis U11 Single Organization Support U12 Fund Raising and/or Fund Distribution U19 Nonmonetary Support N.E.C. U20 Science, General U21 Marine Science and Oceanography U30 Physical Sciences, Earth Sciences Research and Promotion U31 Astronomy U33 Chemistry, Chemical Engineering U34 Mathematics U36 Geology U40 Engineering and Technology Research, Services U41 Computer Science U42 Engineering U50 Biological, Life Science Research U99 Science and Technology Research Institutes, Services N.E.C. V Social Science Research Institutes, Services V01 Alliance/Advocacy Organizations V02 Management & Technical Assistance V03 Professional Societies, Associations V05 Research Institutes and/or Public Policy Analysis V11 Single Organization Support V12 Fund Raising and/or Fund Distribution V19 Nonmonetary Support N.E.C. V20 Social Science Institutes, Services V21 Anthropology, Sociology V22 Economics (as a social science) V23 Behavioral Science V24 Political Science V25 Population Studies V26 Law, International Law, Jurisprudence V30 Interdisciplinary Research V31 Black Studies V32 Women's Studies V33 Ethnic Studies V34 Urban Studies V35 International Studies V36 Gerontology (as a social science) V37 Labor Studies V99 Social Science Research Institutes, Services N.E.C. W Public, Society Benefit - Multipurpose and Other W01 Alliance/Advocacy Organizations W02 Management & Technical Assistance W03 Professional Societies, Associations W05 Research Institutes and/or Public Policy Analysis W11 Single Organization Support W12 Fund Raising and/or Fund Distribution W19 Nonmonetary Support N.E.C. W20 Government and Public Administration W22 Public Finance, Taxation, Monetary Policy W24 Citizen Participation W30 Military, Veterans' Organizations W40 Public Transportation Systems, Services W50 Telephone, Telegraph and Telecommunication Services W60 Financial Institutions, Services (Non-Government Related) W61 Credit Unions W70 Leadership Development W80 Public Utilities W90 Consumer Protection, Safety W99 Public, Society Benefit - Multipurpose and Other N.E.C. X Religion-Related, Spiritual Development X01 Alliance/Advocacy Organizations X02 Management & Technical Assistance X03 Professional Societies, Associations X05 Research Institutes and/or Public Policy Analysis X11 Single Organization Support X12 Fund Raising and/or Fund Distribution X19 Nonmonetary Support N.E.C. X20 Christian X21 Protestant X22 Roman Catholic X30 Jewish X40 Islamic X50 Buddhist X70 Hindu X80 Religious Media, Communications Organizations X81 Religious Film, Video X82 Religious Television X83 Religious Printing, Publishing X84 Religious Radio X90 Interfaith Issues X99 Religion Related, Spiritual Development N.E.C. Y Mutual/Membership Benefit Organizations, Other Y01 Alliance/Advocacy Organizations Y02 Management & Technical Assistance Y03 Professional Societies, Associations Y05 Research Institutes and/or Public Policy Analysis Y11 Single Organization Support Y12 Fund Raising and/or Fund Distribution Y19 Nonmonetary Support N.E.C. Y20 Insurance Providers, Services Y22 Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Y23 Mutual Insurance Company or Association Y24 Supplemental Unemployment Compensation Y25 State-Sponsored Worker's Compensation Reinsurance Organizations Y30 Pension and Retirement Funds Y33 Teachers Retirement Fund Association Y34 Employee Funded Pension Trust Y35 Multi-Employer Pension Plans Y40 Fraternal Beneficiary Societies Y42 Domestic Fraternal Societies Y43 Voluntary Employees Beneficiary Associations (Non-Government) Y44 Voluntary Employees Beneficiary Associations (Government) Y50 Cemeteries, Burial Services Y99 Mutual/Membership Benefit Organizations, Other N.E.C. Z Unknown Z99 Unknown