Explanation of Codes Used for the 2004 Exempt Organizations Studies Item Name / Element Code Valid Codes and Explanation SCPL A unique 12-digit code: SCPL The first two digits represent the type of return: 29=paper; 93=e-file Form 990-EZ Indicator N - Form 990 (long form) EZ_IND Y - Form 990-EZ Exemption IR Code Section (501(c)) under which E050 exemption from tax was granted. (03, 04, 05, 06, 07, 08, 09) Condition Code A - Ammended return (Form 990 - Question B) COND F - Final return (Form 990 - Question B) G - Group return (Form 990 - Question - H(a)) S - Separate return (Form 990 - Question - H(d)) X - Substitute return (SOI code) Compensation Code C010 '77' indicates institutional trustee '98' indicates response of "Part time" '99' indicates unknown number of hours All other values represent hours per week UBI Code 6 digit code - See list in Form 990-T I001, I011, I021...I171 Instructions Exclusion Code 2 digit code - See list in Form 990 I003, I013, I023...I173 Instructions Sample Code 501(c)(3) orgs: SAMP_CD 31 - Assets under $500,000 32 - Assets $500,000 under $1,000,000 33 - Assets $1,000,000 under $2,500,000 34 - Assets $2,500,000 under $5,000,000 35 - Assets $5,000,000 under $20,000,000 36 - Assets $20,000,000 under $50,000,000 37 - Assets $50,000,000 or more 501(c)(4)-(9) orgs: 41 - Assets under $150,000 42 - Assets $150,000 under $300,000 43 - Assets $300,000 under $1,000,000 44 - Assets $1,000,000 under $4,000,000 45 - Assets $4,000,000 under $10,000,000 46 - Assets $10,000,000 or more NTEE Code "National Taxonomy of Exempt Entities" NTEE1 A list of NTEE codes and descriptions is available.