    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.
