_dta: 1. eobmf201703ar set up by Jean Roth , jroth@nber.org , 14 Mar 2017 2. NBER URL: http://www.nber.org/data/soi-tax-stats-exempt-organizations-business-master-file-form-990.html 3. Source Page: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf 4. Source File URL: www.irs.gov/file_source/pub/irs-soi/eo_ar.zip 5. Source Text File: EO_AR.LST ein: 1. EMPLOYER IDENTIFICATION NUMBER (EIN) 2. Employer Identification Number (EIN) is a nine digit number assigned by the IRS 3. to identify a particular organization's account. ico: 1. IN CARE OF NAME 2. In Care Of Name is the person (officer, director, etc.) to whose attention any correspondence 3. should be directed. group: 1. GROUP EXEMPTION NUMBER (GEN) 2. This is a four-digit internal number assigned to central/parent organizations holding group 3. exemption letters. subsection: 1. SUBSECTION CODE AND CLASSIFICATION CODE 2. Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the 3. category under which an organization may be exempt. A table of subsection and classification codes (which reflects a 4. further breakdown of the Internal Revenue Code subsections) can be found in the section entitled "Table of EO Subsection 5. and Classification Codes" (below). One to four different classification codes may be present. affiliation: 1. AFFILIATION CODE 2. note affiliation : Affiliation Code defines the organizational grouping. 3. Code Description 4. 1 Central - This code is used if the organization is a central type organization (no group exemption) of a National, 5. Regional or Geographic grouping of organizations. 6. 2 Intermediate - This code is used if the organization is an intermediate organization (no group exemption) of a 7. National, Regional or Geographic grouping of organizations (such as a state headquarters of a national 8. organization). 9. 3 Independent - This code is used if the organization is an independent organization or an independent auxiliary 10. (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). 11. 6 Central - This code is used if the organization is a parent (group ruling) and is not a church or 501(c)(1) 12. organization. 13. 7 Intermediate - This code is used if the organization is a group exemption intermediate organization of a National, 14. Regional or Geographic grouping of organizations. 15. 8 Central - This code is used if the organization is a parent (group ruling) and is a church or 501(c)(1) organization. 16. 9 Subordinate - This code is used if the organization is a subordinate in a group ruling. ruling: 1. RULING DATE 2. This is the month and year (YYYYMM) on a ruling or determination letter recognizing the organization's exempt status. deductibility: 1. DEDUCTIBILITY CODE 2. Deductibility Code signifies whether contributions made to an organization are deductible. 3. Code Description 4. 1 Contributions are deductible. 5. 2 Contributions are not deductible. 6. 4 Contributions are deductible by treaty (foreign organizations). foundation: 1. FOUNDATION CODE 2. Code Description 3. 00 All organizations except 501(c)(3) 4. 02 Private operating foundation exempt from paying excise taxes on investment income 5. 03 Private operating foundation (other) 6. 04 Private non-operating foundation 7. 09 Suspense 8. 10 Church 170(b)(1)(A)(i) 9. 11 School 170(b)(1)(A)(ii) 10. 12 Hospital or medical research organization 170(b)(1)(A)(iii) 11. 13 Organization which operates for benefit of college or university and is owned or operated by a governmental 12. unit 170(b)(1)(A)(iv) 13. 14 Governmental unit 170(b)(1)(A)(v) 14. 15 Organization which receives a substantial part of its support from a governmental unit or the general public 15. 170(b)(1)(A)(vi) 16. 16 Organization that normally receives no more than one-third of its support from gross investment income and 17. unrelated business income and at the same time more than one-third of its support from 18. contributions, fees, and gross receipts related to exempt purposes. 509(a)(2) 19. 17 Organizations operated solely for the benefit of and in conjunction with organizations described in 10 through 20. 16 above. 509(a)(3) 21. 18 Organization organized and operated to test for public safety 509(a)(4) 22. 21 509(a)(3) Type I 23. 22 509(a)(3) Type II 24. 23 509(a)(3) Type III functionally integrated 25. 24 509(a)(3) Type III not functionally integrated organization: 1. TYPE OF ORGANIZATION CODE 2. This defines the type of organization as follows: 3. Code Description 4. 1 Corporation 5. 2 Trust 6. 3 Co-operative 7. 4 Partnership 8. 5 Association status: 1. EXEMPT ORGANIZATION STATUS CODE 2. The EO Status Code defines the type of exemption held by the organization. The following is a list of EO status codes and 3. their definitions included in these files: 4. Code Description 5. 01 Unconditional Exemption 6. 02 Conditional Exemption 7. 12 Trust described in section 4947(a)(2) of the IR Code 8. 25 Organization terminating its private foundation status under section 507(b)(1)(B) of the Code advrule: 1. ADVANCE RULING EXPIRATION DATE 2. Elimination of the Advance Ruling Process 3. On September 9, 2008, the IRS issued temporary Income Tax Regulations, which eliminate the advance ruling process for 4. a section 501(c)(3) organization. Under the new regulations, a new 501(c)(3) organization will be classified as a publicly 5. supported charity, and not a private foundation, if it can show that it reasonably can be expected to be publicly supported 6. when it applies for tax-exempt status. 7. Under the old regulations, an organization that wanted to be recognized by the IRS as a publicly supported charity instead 8. of a private foundation had to go through an extended two-step process. First, the organization had to declare that it 9. expected to be publicly supported on an on-going basis. Then, after five years, it had to file Form 8734, Support Schedule 10. for Advance Ruling Period, showing the IRS that it actually met the public support test. If it didn't meet the test, it was 11. designated a tax-exempt private foundation and would be subject to stricter rules. 12. The new rules no longer require the organization to file Form 8734 after completing its first five tax years. Moreover, the 13. organization retains its public charity status for its first five years regardless of the public support actually received during 14. that time. Instead, beginning with the organization's sixth taxable year, it must establish that it meets the public support test 15. by showing that it is publicly supported on its Schedule A to Form 990, Return of Organization Exempt From Income Tax. 16. Transition rules apply to organizations that have previously received advance rulings. tax_period: 1. TAX PERIOD 2. This is the tax period of the latest return filed (YYYYMM). asset_cd: 1. ASSET CODE 2. Asset Codes relate to the book value amount of assets shown on the most recent Form 990 series return filed by the 3. organization. See table below. 4. ASSET CODE/INCOME CODE TABLE 5. Code Description($) 6. 0 0 7. 1 1 to 9,999 8. 2 10,000 to 24,999 9. 3 25,000 to 99,999 10. 4 100,000 to 499,999 11. 5 500,000 to 999,999 12. 6 1,000,000 to 4,999,999 13. 7 5,000,000 to 9,999,999 14. 8 10,000,000 to 49,999,999 15. 9 50,000,000 to greater income_cd: 1. INCOME CODE 2. Income Codes relate to the amount of income shown on the most recent Form 990 series return filed by the organization. 3. See table below. 4. ASSET CODE/INCOME CODE TABLE 5. Code Description($) 6. 0 0 7. 1 1 to 9,999 8. 2 10,000 to 24,999 9. 3 25,000 to 99,999 10. 4 100,000 to 499,999 11. 5 500,000 to 999,999 12. 6 1,000,000 to 4,999,999 13. 7 5,000,000 to 9,999,999 14. 8 10,000,000 to 49,999,999 15. 9 50,000,000 to greater filing_req_cd: 1. FILING REQUIREMENT CODE 2. This indicates the primary return(s) the organization is required to file. 3. Code Form Numbers 4. 01 990 (all other) or 990EZ return 5. 02 990 - Required to file Form 990-N - Income less than $25,000 per year 6. 03 990 - Group return 7. 04 990 - Required to file Form 990-BL, Black Lung Trusts 8. 06 990 - Not required to file (church) 9. 07 990 - Government 501(c)(1) 10. 13 990 - Not required to file (religious organization) 11. 14 990 - Not required to file (instrumentalities of states or political subdivisions) 12. 00 990 - Not required to file (all other) pf_filing_req_cd: 1. PF FILING REQUIREMENT CODE 2. Code Form Numbers 3. 1 990-PF return 4. 0 No 990-PF return acct_pd: 1. ACCOUNTING PERIOD 2. This designates the accounting period or fiscal year ending date (Jan - Dec) of the organization (MM). asset_amt: 1. ASSET AMOUNT 2. Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the 3. Book Value Total Assets End of Year - PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also 4. 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 5. only. income_amt: 1. INCOME AMOUNT 2. Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization. 3. Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e. 4. Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and 5. adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is 6. generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV, 7. Line 1, Col. (G) (Cost or Other Basis). This field is dollars only. revenue_amt: 1. FORM 990 REVENUE AMOUNT 2. Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ. sort_name: 1. SORT NAME LINE (SECONDARY NAME LINE) 2. Sort Name Line is another name under which the organization does business. Also used for trade names, chapter names, 3. or local numbers for subordinate organizations of group rulings. obs: 12,130 vars: 41 14 Mar 2017 19:55 size: 3,905,860 (_dta has notes) ----------------------------------------------------------------------------------------------------------------------------------------------------------- storage display value variable name type format label variable label ----------------------------------------------------------------------------------------------------------------------------------------------------------- ein str9 %9s * Employer Identification Number (EIN). name str70 %70s Primary Name of Organization ico str70 %70s * In Care of Name street str35 %35s Street Address city str22 %22s City state str2 %9s State Abbreviation zip str5 %9s ZIP Code group int %8.0g * Group Exemption Number subsection byte %8.0g * Subsection Code affiliation byte %227.0g affil * Affiliation Code subaffil int %79.0g subaffil Subsection Code + Affiliation Code classification byte %8.0g Classification Code ruling int %8.0g * Ruling Date ruling_year int %8.0g Ruling Year ruling_month byte %8.0g Ruling Month deductibility byte %63.0g deduct * Deductibility Code foundation byte %273.0g found * Foundation Code activity1 int %111.0g activity Activity Code #1 activity2 int %111.0g activity Activity Code #2 organization byte %12.0g organ * Organization Code status byte %153.0g status * Exempt Organization Status Code (New) advrule long %12.0g * Advanced Ruling (ended July 2008) tax_period long %12.0g * Tax Period tax_year int %8.0g Tax Year tax_month byte %8.0g Tax Month asset_cd byte %24.0g asset_cd * Asset Code income_cd byte %24.0g income_cd * Income Code filing_req_cd byte %82.0g filing_req_cd * Filiing Requirement Code pf_filing_req_cd byte %16.0g pf_filing_req_cd * PF Filiing Requirement Code (New) acct_pd byte %8.0g * Accounting Period asset_amt double %10.0g * Assets Amount income_amt double %10.0g * Income Amount incomeneg str1 %9s Negative Income Amount revenue_amt double %10.0g * Form 990 Revenue Amount f990revneg str1 %9s Negative Form 990 Revenue Amount ntee1 str1 %9s 1st Char. - National Taxonomy of Exempt Entities (NTEE) Code ntee1_3 str3 %9s Chars. 1-3 - National Taxonomy of Exempt Entities (NTEE) Code ntee_cd str4 %9s National Taxonomy of Exempt Entities (NTEE) Code sort_name str31 %31s * Organization Name ntee1num float %55.0g ntee1num ntee1_3num long %8.0g ntee1_3num * indicated variables have notes ----------------------------------------------------------------------------------------------------------------------------------------------------------- Sorted by: ein tax_year tax_month affil: 1 Central This code is used if the organization is a central type organization (no group exemption) of a National, Regional or Geographic group > ing 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 Nat > ional, 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 group > ing 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. subaffil: 11 Government Instrumentality 21 Title Holding Corporation 31 Charitable Organization 32 Educational Organization 33 Literary Organization 34 Organization to Prevent Cruelty to Animals 35 Organization to Prevent Cruelty to Children 36 Organization for Public Safety Testing 37 Religious Organization 38 Scientific Organization 41 Civic League 42 Local Association of Employees 43 Social Welfare Organization 51 Agricultural Organization 52 Horticultural Organization 53 Labor Organization 61 Board of Trade 62 Business League 63 Chamber of Commerce 64 Real Estate Board 71 Pleasure, Recreational, or Social Club 81 Fraternal Beneficiary Society, Order or Association 91 Voluntary Employees' Beneficiary Association (Non-Govt. Emps.) 92 Voluntary Employees' Beneficiary Association (Govt. Emps.) 101 Domestic Fraternal Societies and Associations 111 Teachers Retirement Fund Assoc. 121 Benevolent Life Insurance Assoc. 122 Mutual Ditch or Irrigation Co. 123 Mutual Cooperative Telephone Co. 124 Organization Like Those on Three Preceding Lines 131 Burial Association 132 Cemetery Company 141 Credit Union 142 Other Mutual Corp. or Assoc. 151 Mutual Insurance Company or Assoc. Other Than Life or Marine 161 Corp. Financing Crop Operations 171 Supplemental Unemployment Compensation Trust or Plan 181 Employee Funded Pension Trust (Created Before 6/25/59) 191 Post or Organization of War Veterans 201 Legal Service Organization 211 Black Lung Trust 221 Multiemployer Pension Plan 231 Veterans Assoc. Formed Prior to 1880 241 Trust Described in Sect. 4049 of ERISA 251 Title Holding Co. for Pensions, etc. 261 State-Sponsored High Risk Health Insurance Organizations 271 State-Sponsored Workers' Compensation Reinsurance 291 ACA 1322 Qualified Nonprofit Health Insurance Issuers 401 Apostolic and Religious Org. (501(d)) 501 Cooperative Hospital Service Organization (501(e)) 601 Cooperative Service Organization of Operating Educational Organization (501(f)) 701 Child Care Organization (501(k)) 711 Charitable Risk Pool 811 Qualified State-Sponsored Tuition Program 921 4947(a)(1) - Private Foundation (Form 990PF Filer deduct: 1 Contributions are deductible. 2 Contributions are not deductible. 4 Contributions are deductible by treaty (foreign organizations). found: 0 All organizations except 501(c)(3) 2 Private operating foundation exempt from paying excise taxes on investment income 3 Private operating foundation (other) 4 Private non-operating foundation 9 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 17 0(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 one third of its support from gross investment income and unrelate d business income and at t > he same time more than one third 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 a bove. 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 activity: 1 Church, synagogue, etc 2 Association or convention of churches 3 Religious order 4 Church auxiliary 5 Mission 6 Missionary activities 7 Evangelism 8 Religious publishing activities 29 Other religious activities 30 School, college, trade school, etc. 31 Special school for the blind, handicapped, etc 32 Nursery school 33 Faculty group 34 Alumni association or group 35 Parent or parent teachers association 36 Fraternity or sorority 37 Other student society or group 38 School or college athletic association 39 Scholarships for children of employees 40 Scholarships (other) 41 Student loans 42 Student housing activities 43 Other student aid 44 Student exchange with foreign country 45 Student operated business 46 Private school 59 Other school related activities 60 Museum, zoo, planetarium, etc. 61 Library 62 Historical site, records or reenactment 63 Monument 64 Commemorative event (centennial, festival, pageant, etc.) 65 Fair 88 Community theatrical group 89 Singing society or group 90 Cultural performances 91 Art exhibit 92 Literary activities 93 Cultural exchanges with foreign country 94 Genealogical activities 119 Other cultural or historical activities 120 Publishing activities 121 Radio or television broadcasting 122 Producing films 123 Discussion groups, forums, panels lectures, etc. 124 Study and research (non scientific) 125 Giving information or opinion (see also Advocacy) 126 Apprentice training 149 Other instruction and training 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 In faculty group practice association 169 Hospital pharmacy, parking facility, food services, etc. 179 Other health services 180 Contact or sponsored scientific research for industry 181 Scientific research for government 199 Other scientific research activities 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 209 Research, development and testing 210 Professional athletic league 211 Underwriting municipal insurance 212 Assigned risk insurance activities 213 Tourist bureau 229 Other business or professional group 230 Farming 231 Farm bureau 232 Agricultural group 233 Horticultural group 234 Farmers cooperative marketing or purchasing 235 Farmers cooperative marketing or purchasing 236 Dairy herd improvement association 237 Breeders association 249 Other farming and related activities 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) 259 Other mutual organization 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 280 Country club 281 Hobby club 282 Dinner club 283 Variety club 284 Dog club 285 Women's club 286 Hunting or fishing club 287 Swimming or tennis club 288 Other sports club 296 Community center 297 Community recreational facilities (park, playground, etc) 298 Training in sports 299 Travel tours 300 Amateur athletic association 301 Fundraising athletic or sports event 317 Other sports or athletic activities 318 Other recreational activities 319 Other social activities 320 Boy Scouts, Girl Scouts, etc. 321 Boys Club, Little League, etc. 322 FFA, FHA, 4 H 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 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 355 Wildlife sanctuary or refuge 356 Garden club 379 Other conservation, environmental or beautification activities 380 Low income housing 381 Low and moderate income housing 382 Housing for the aged (see also 153) 398 Instruction and guidance on housing 399 Other housing activities 400 Area development, redevelopment of renewal 401 Homeowners association 402 Other activity aimed t combating community deterioration 403 Attracting new industry or retaining industry in an area 404 Community promotion 405 Loans or grants for minority businesses 406 Crime prevention 407 Voluntary firemen's organization or auxiliary 408 Community service organization 429 Other inner city or community benefit 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 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 120 480 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 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 Economic political system of U.S. 522 Anti communism 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 560 Supplying money, goods or services to the poor 561 Gifts or grants to individuals (other than scholarships) 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 ex convicts 573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. 574 Day care center 575 Services for the aged (see also 153 ad 382) 600 Community Chest, United Way, etc. 601 Booster club 602 Gifts, grants, or loans to other organizations 603 Non financial services of facilities to other organizations 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 activity: 1 Church, synagogue, etc 2 Association or convention of churches 3 Religious order 4 Church auxiliary 5 Mission 6 Missionary activities 7 Evangelism 8 Religious publishing activities 29 Other religious activities 30 School, college, trade school, etc. 31 Special school for the blind, handicapped, etc 32 Nursery school 33 Faculty group 34 Alumni association or group 35 Parent or parent teachers association 36 Fraternity or sorority 37 Other student society or group 38 School or college athletic association 39 Scholarships for children of employees 40 Scholarships (other) 41 Student loans 42 Student housing activities 43 Other student aid 44 Student exchange with foreign country 45 Student operated business 46 Private school 59 Other school related activities 60 Museum, zoo, planetarium, etc. 61 Library 62 Historical site, records or reenactment 63 Monument 64 Commemorative event (centennial, festival, pageant, etc.) 65 Fair 88 Community theatrical group 89 Singing society or group 90 Cultural performances 91 Art exhibit 92 Literary activities 93 Cultural exchanges with foreign country 94 Genealogical activities 119 Other cultural or historical activities 120 Publishing activities 121 Radio or television broadcasting 122 Producing films 123 Discussion groups, forums, panels lectures, etc. 124 Study and research (non scientific) 125 Giving information or opinion (see also Advocacy) 126 Apprentice training 149 Other instruction and training 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 In faculty group practice association 169 Hospital pharmacy, parking facility, food services, etc. 179 Other health services 180 Contact or sponsored scientific research for industry 181 Scientific research for government 199 Other scientific research activities 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 209 Research, development and testing 210 Professional athletic league 211 Underwriting municipal insurance 212 Assigned risk insurance activities 213 Tourist bureau 229 Other business or professional group 230 Farming 231 Farm bureau 232 Agricultural group 233 Horticultural group 234 Farmers cooperative marketing or purchasing 235 Farmers cooperative marketing or purchasing 236 Dairy herd improvement association 237 Breeders association 249 Other farming and related activities 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) 259 Other mutual organization 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 280 Country club 281 Hobby club 282 Dinner club 283 Variety club 284 Dog club 285 Women's club 286 Hunting or fishing club 287 Swimming or tennis club 288 Other sports club 296 Community center 297 Community recreational facilities (park, playground, etc) 298 Training in sports 299 Travel tours 300 Amateur athletic association 301 Fundraising athletic or sports event 317 Other sports or athletic activities 318 Other recreational activities 319 Other social activities 320 Boy Scouts, Girl Scouts, etc. 321 Boys Club, Little League, etc. 322 FFA, FHA, 4 H 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 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 355 Wildlife sanctuary or refuge 356 Garden club 379 Other conservation, environmental or beautification activities 380 Low income housing 381 Low and moderate income housing 382 Housing for the aged (see also 153) 398 Instruction and guidance on housing 399 Other housing activities 400 Area development, redevelopment of renewal 401 Homeowners association 402 Other activity aimed t combating community deterioration 403 Attracting new industry or retaining industry in an area 404 Community promotion 405 Loans or grants for minority businesses 406 Crime prevention 407 Voluntary firemen's organization or auxiliary 408 Community service organization 429 Other inner city or community benefit 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 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 120 480 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 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 Economic political system of U.S. 522 Anti communism 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 560 Supplying money, goods or services to the poor 561 Gifts or grants to individuals (other than scholarships) 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 ex convicts 573 Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. 574 Day care center 575 Services for the aged (see also 153 ad 382) 600 Community Chest, United Way, etc. 601 Booster club 602 Gifts, grants, or loans to other organizations 603 Non financial services of facilities to other organizations 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 organ: 1 Corporation 2 Trust 3 Co operative 4 Partnership 5 Association status: 1 Unconditional Exemption 2 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 s > tatus 32's. asset_cd: 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 income_cd: 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_req_cd: 0 990 - Not required to file (all other) 1 990 (all other) or 990EZ return 2 990 - Required to file Form 990-N - Income less than $25,000 per year 3 990 - Group return 4 990 - Required to file Form 990-BL, Black Lung Trusts 6 990 - Not required to file (church) 7 990 - Government 501(c)(1) 13 990 - Not required to file (religious organization) 14 990 - Not required to file (instrumentalities of states or political subdivisions) pf_filing_req_cd: 0 No 990-PF return 1 990-PF return ntee1num: 1 A Arts, Culture and Humanities 2 B Educational Institutions and Related Activities 3 C Environmental Quality, Protection and Beautification 4 D Animal-Related 5 E Health - General and Rehabilitative 6 F Mental Health, Crisis Intervention 7 G Diseases, Disorders, Medical Disciplines 8 H Medical Research 9 I Crime, Legal-Related 10 J Employment, Job-Related 11 K Food, Agriculture and Nutrition 12 L Housing, Shelter 13 M Public Safety, Disaster Preparedness and Relief 14 N Recreation, Sports, Leisure, Athletics 15 O Youth Development 16 P Human Services - Multipurpose and Other 17 Q International, Foreign Affairs and National Security 18 R Civil Rights, Social Action, Advocacy 19 S Community Improvement, Capacity Building 20 T Philanthropy, Voluntarism and Grantmaking Foundations 21 U Science and Technology Research Institutes, Services 22 V Social Science Research Institutes, Services 23 W Public, Society Benefit - Multipurpose and Other 24 X Religion-Related, Spiritual Development 25 Y Mutual/Membership Benefit Organizations, Other 26 Z Unknown ntee1_3num: 1 A01 2 A02 3 A03 4 A05 5 A11 6 A12 7 A19 8 A20 9 A23 10 A24 11 A25 12 A26 13 A30 14 A31 15 A32 16 A33 17 A34 18 A40 19 A50 20 A51 21 A52 22 A54 23 A56 24 A57 25 A60 26 A61 27 A62 28 A63 29 A65 30 A68 31 A69 32 A6A 33 A6B 34 A6C 35 A6E 36 A70 37 A80 38 A82 39 A84 40 A90 41 A99 42 B01 43 B02 44 B03 45 B05 46 B11 47 B12 48 B19 49 B20 50 B21 51 B22 52 B24 53 B25 54 B28 55 B29 56 B30 57 B31 58 B40 59 B41 60 B42 61 B43 62 B50 63 B56 64 B58 65 B60 66 B61 67 B70 68 B71 69 B80 70 B82 71 B83 72 B84 73 B90 74 B92 75 B94 76 B99 77 C01 78 C02 79 C03 80 C05 81 C11 82 C12 83 C19 84 C20 85 C26 86 C27 87 C30 88 C32 89 C34 90 C35 91 C36 92 C40 93 C41 94 C42 95 C50 96 C60 97 C99 98 D01 99 D02 100 D03 101 D05 102 D11 103 D12 104 D19 105 D20 106 D30 107 D31 108 D32 109 D33 110 D34 111 D40 112 D50 113 D60 114 D61 115 D99 116 E01 117 E02 118 E03 119 E05 120 E11 121 E12 122 E19 123 E20 124 E21 125 E22 126 E24 127 E30 128 E31 129 E32 130 E40 131 E42 132 E50 133 E60 134 E61 135 E62 136 E63 137 E65 138 E70 139 E71 140 E80 141 E86 142 E90 143 E91 144 E92 145 E99 146 F01 147 F02 148 F03 149 F05 150 F11 151 F12 152 F19 153 F20 154 F21 155 F22 156 F30 157 F31 158 F32 159 F33 160 F40 161 F42 162 F50 163 F52 164 F53 165 F54 166 F60 167 F70 168 F80 169 F99 170 G01 171 G02 172 G03 173 G05 174 G11 175 G12 176 G19 177 G20 178 G25 179 G30 180 G40 181 G41 182 G42 183 G43 184 G44 185 G45 186 G48 187 G50 188 G51 189 G54 190 G60 191 G61 192 G70 193 G80 194 G81 195 G83 196 G84 197 G90 198 G92 199 G94 200 G96 201 G98 202 G99 203 G9B 204 H01 205 H02 206 H03 207 H05 208 H11 209 H12 210 H19 211 H20 212 H25 213 H30 214 H40 215 H41 216 H42 217 H43 218 H44 219 H45 220 H48 221 H50 222 H51 223 H54 224 H60 225 H61 226 H70 227 H80 228 H81 229 H83 230 H84 231 H90 232 H92 233 H94 234 H96 235 H98 236 H99 237 H9B 238 I01 239 I02 240 I03 241 I05 242 I11 243 I12 244 I19 245 I20 246 I21 247 I23 248 I30 249 I31 250 I40 251 I43 252 I44 253 I50 254 I51 255 I60 256 I70 257 I71 258 I72 259 I73 260 I80 261 I83 262 I99 263 J01 264 J02 265 J03 266 J05 267 J11 268 J12 269 J19 270 J20 271 J21 272 J22 273 J30 274 J32 275 J33 276 J40 277 J99 278 K01 279 K02 280 K03 281 K05 282 K11 283 K12 284 K19 285 K20 286 K25 287 K26 288 K28 289 K30 290 K31 291 K34 292 K35 293 K36 294 K40 295 K50 296 K99 297 L01 298 L02 299 L03 300 L05 301 L11 302 L12 303 L19 304 L20 305 L21 306 L22 307 L25 308 L30 309 L40 310 L41 311 L50 312 L80 313 L81 314 L82 315 L99 316 M01 317 M02 318 M03 319 M05 320 M11 321 M12 322 M19 323 M20 324 M23 325 M24 326 M40 327 M41 328 M42 329 M99 330 N01 331 N02 332 N03 333 N05 334 N11 335 N12 336 N19 337 N20 338 N30 339 N31 340 N32 341 N40 342 N50 343 N52 344 N60 345 N61 346 N62 347 N63 348 N64 349 N65 350 N66 351 N67 352 N68 353 N69 354 N6A 355 N70 356 N71 357 N72 358 N80 359 N99 360 O00 361 O01 362 O02 363 O03 364 O05 365 O11 366 O12 367 O19 368 O20 369 O21 370 O22 371 O23 372 O30 373 O31 374 O32 375 O40 376 O41 377 O42 378 O43 379 O50 380 O51 381 O52 382 O53 383 O54 384 O55 385 O99 386 P01 387 P02 388 P03 389 P05 390 P11 391 P12 392 P19 393 P20 394 P21 395 P22 396 P24 397 P26 398 P27 399 P28 400 P29 401 P30 402 P31 403 P32 404 P33 405 P40 406 P42 407 P43 408 P44 409 P45 410 P46 411 P50 412 P51 413 P52 414 P58 415 P60 416 P61 417 P62 418 P70 419 P72 420 P73 421 P74 422 P75 423 P80 424 P81 425 P82 426 P83 427 P84 428 P85 429 P86 430 P87 431 P99 432 Q01 433 Q02 434 Q03 435 Q05 436 Q11 437 Q12 438 Q19 439 Q20 440 Q21 441 Q22 442 Q23 443 Q30 444 Q31 445 Q32 446 Q33 447 Q40 448 Q41 449 Q42 450 Q43 451 Q70 452 Q71 453 Q99 454 R01 455 R02 456 R03 457 R05 458 R11 459 R12 460 R19 461 R20 462 R22 463 R23 464 R24 465 R25 466 R26 467 R30 468 R40 469 R60 470 R61 471 R62 472 R63 473 R67 474 R99 475 S01 476 S02 477 S03 478 S05 479 S11 480 S12 481 S19 482 S20 483 S21 484 S22 485 S30 486 S31 487 S32 488 S40 489 S41 490 S43 491 S46 492 S47 493 S50 494 S80 495 S81 496 S82 497 S99 498 T00 499 T01 500 T02 501 T03 502 T05 503 T11 504 T12 505 T19 506 T20 507 T21 508 T22 509 T23 510 T30 511 T31 512 T40 513 T50 514 T70 515 T90 516 T99 517 U01 518 U02 519 U03 520 U05 521 U11 522 U12 523 U19 524 U20 525 U21 526 U30 527 U31 528 U33 529 U34 530 U36 531 U40 532 U41 533 U42 534 U50 535 U99 536 V01 537 V02 538 V03 539 V05 540 V11 541 V12 542 V19 543 V20 544 V21 545 V22 546 V23 547 V24 548 V25 549 V26 550 V30 551 V31 552 V32 553 V33 554 V34 555 V35 556 V36 557 V37 558 V99 559 W01 560 W02 561 W03 562 W05 563 W11 564 W12 565 W19 566 W20 567 W22 568 W24 569 W30 570 W40 571 W50 572 W60 573 W61 574 W70 575 W80 576 W90 577 W99 578 X01 579 X02 580 X03 581 X05 582 X11 583 X12 584 X19 585 X20 586 X21 587 X22 588 X24 589 X30 590 X40 591 X50 592 X70 593 X80 594 X81 595 X82 596 X83 597 X84 598 X90 599 X99 600 Y01 601 Y02 602 Y03 603 Y05 604 Y11 605 Y12 606 Y19 607 Y20 608 Y22 609 Y23 610 Y24 611 Y25 612 Y30 613 Y33 614 Y34 615 Y35 616 Y40 617 Y42 618 Y43 619 Y44 620 Y50 621 Y99 622 Z99