NTEE Core Codes

National Taxonomy of Exempt Entities - Core Codes (NTEE-CC)

The IRS, which classifies organizations based on descriptive data in the organization application for recognition of tax-exempt status, requested a simplified version of the NTEE to not only increase efficiency but also provide a better fit into the North American Industry Classification System (NAICS), the new federal government economic classification system that will replace the Standard Industrial Classification (SIC) codes in 1999.

The National Taxonomy of Exempt Entities - Core Codes (NTEE-CC) was created to meet this challenge. Designed by a team of experts, the NTEE-CC includes approximately two-thirds, or about 400, of the 645 categories in the original NTEE. Though the majority of the differences in the NTEE-CC are a result of collapsing lesser-used codes, improvements were also included. With its ease of use and consistent hierarchical logic, the NTEE-CC serves as the best instrument for tax-exempt status determination, NAICS linkage, and nonprofit organizational classification. As of early 2006, approximately 800,000 organizations have been classified using the system.

Click Here for a complete list of the NTEE Codes.