National Taxonomy of Exempt Entities
The classification system National Taxonomy of Exempt Entities (NTEE), (German: national taxonomy of privileged legal entity), was from the National Center for Charitable Statistics developed to non-profit organizations to classify.
Purpose of the classification system
According to Russy D. Sumariwalla, one of the developers of the system, “using the system facilitates the collection, tabulation, presentation and analysis of data according to the type and activities of the organizations, and promotes uniformity and comparability in the presentation of statistical and other data collected by various public and private entities and provides better quality information as a basis for government debate and decision-making for the non-profit sector and society as a whole. "
history
development
The NTEE was developed in the 1980s by the NCCS in collaboration with the most important non-profit organizations.
Adjustment for the United States Federal Tax Service
In the mid-1990s, the Internal Revenue Service decided to use this system to classify non-profit organizations because the "IRS Decision Making Specialists" wanted it to be used as a criterion by which non-profit organizations would receive federal tax exemption. For this they requested a simplified system of the NTTE, NTEE-CC (National Taxonomy of Exempt Entities - Core Codes), which should better fit their own system, the North American Industry Classification System (NAICS). The NTEE-CC contains about two thirds, around 400 of the 645 categories of the NTEE. Here little-used codes have been left out and some improvements have been made. In addition, NTEE-CC has omitted the Common Codes, the code names for the types of services they provide to other non-profit organizations, such as alliances, advocacy, management or technical assistance, research, policy analysis, and fundraising.
use
Today the NTEE-CC is used by the NCCS to process its own data and by the IRS to decide on exemption from federal tax.
The Foundation Center used a slightly modified form of the NTEE to classify beneficiaries and benefits granted. For this purpose, special codes are added to the NTEE about the beneficiaries, i.e. the population group who will benefit from the service, and for the participation of government and religious organizations.
Main groups and categories of the NTEE-CC
The NTEE-CC classification system divides the nonprofits into 26 main groups, which are listed in ten broad categories as follows:
| Categories | Description and main groups |
|---|---|
| I. | Arts, Culture, and Humanities - A |
| II | Education - B |
| III | Environment and Animals - C, D |
| IV | Health - E, F, G, H |
| V | Human Services - I, J, K, L, M, N, O, P |
| VI | International, Foreign Affairs (international, foreign activities) - Q |
| VII | Public, Societal Benefit - R, S, T, U, V, W |
| VIII | Religion Related - X |
| IX | Mutual / Membership Benefit - Y |
| X | Unknown, Unclassified (unknown, unclassified) - Z |
Web links
- National Center for Charitable Statistics (English)
- NTEE code search (English)
- List of NTEE codes at ICANN (English)