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Understanding NTEE Codes

The National Taxonomy of Exempt Entities offers an important way of breaking down the IRS 990 Data.

Kaitlyn Foster avatar
Written by Kaitlyn Foster
Updated this week

One breakdown available in mySidewalk’s IRS 990 data is “activity type.” These categories describe the primary activity of nonprofit organizations. They're self-reported by nonprofits in the form of National Taxonomy of Exempt Entities (NTEE) codes.

What are NTEE Codes?

According to the National Center for Charitable Statistics (NCCS; the original authors of the NTEE classification system):

"The National Taxonomy of Exempt Entities (NTEE) is a descriptive taxonomy that helps regulators and researchers aggregate data for statistical analysis."

In mySidewalk, we refer to these codes as “activity types,” because they are broadly descriptive of the things nonprofit organizations do to impact different subject matter areas.

For example, an organization that self-reports as an “Arts, Culture and Humanities” organization (NTEE common code A), will be engaged in activities that seek to influence that topic in their community.

In total, there are 26 possible “common codes” within the NTEE classification system, and over 600 more detailed “core codes.” Data in mySidewalk is summarized by common codes, listed below. A full list of codes and their descriptions can be found on the NCCS website.

  1. Arts, Culture and Humanities

  2. Education

  3. Environment

  4. Animal-Related

  5. Health Care

  6. Mental Health and Crisis Intervention

  7. Voluntary Health Associations and Medical Disciplines

  8. Medical Research

  9. Crime and Legal-Related

  10. Employment

  11. Food, Agriculture and Nutrition

  12. Housing and Shelter

  13. Public Safety, Disaster Preparedness and Relief

  14. Recreation and Sports

  15. Youth Development

  16. Human Services

  17. International, Foreign Affairs and National Security

  18. Civil Rights, Social Action, Advocacy

  19. Community Improvement, Capacity Building

  20. Philanthropy, Voluntarism and Grantmaking Foundations

  21. Science and Technology

  22. Social Science

  23. Public and Societal Benefit

  24. Religion-Related

  25. Mutual/Membership Benefit

  26. Unknown

It is possible for nonprofit organizations to report more than one NTEE code, or to provide more detailed codes than we currently use. In either case, we only report the first-listed code, summarized to the “common code” level of detail.

How does mySidewalk Handle Missing NTEE Data?

Some nonprofit organizations do not self-report their NTEE code. In many cases, those who fail to do so are subsidiary organizations of larger nonprofits, e.g. local Masonic Lodges. For others, it is self-evident which codes they belong to, e.g. most churches and religious affinity groups would be categorized under “X: Religion-Related.”

mySidewalk attempts to fill in these missing categories. For the 2021 tax year, this resulted in a reduction of missing NTEE data by over 50%. We automatically assigned organizations who did not self-report a NTEE code, and were not otherwise classifiable, to category “Z: Unknown”.

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