Organization Types and Subtypes

Schools, Colleges, and Related Activities

• School, college, trade school, etc.
• Special school for the blind, handicapped, etc.
• Nursery school
• Faculty group
• Alumni association or group
• Parent or parent-teachers association
• Fraternity or sorority
• Other student society or group
• School or college athletic association
• Scholarships for children of employees
• Scholarships (other)
• Student loans
• Student housing activities
• Other student aid
• Student exchange with foreign country
• Student operated business
• Private school
• Educational services
• Remedial reading and encouragement
• Other school related activities

Cultural, Historical or Other Educational Activities

• Museum, zoo, planetarium, etc.
• Library
• Library [not 501(c)(3)]
• Historical site, records or reenactment
• Monument
• Commemorative event (centennial, festival, pageant, etc.)
• Fair
• Community theatrical group
• Singing society or group
• Cultural performances
• Art exhibit
• Literary activities
• Cultural exchanges with foreign country
• Genealogical activities
• Arts and culture
• Arts education
• Visual arts
• Performing arts schools
• Humanties
• Historical organizations
• Historic societies and historic preservation
• Arts services
• Other cultural or historical activities

Other Instructional and Training Activities

• Publishing activities
• Radio or television broadcasting
• Producing films
• Discussion groups, forums, panels lectures, etc.
• Study and research (nons-cientific)
• Giving information or opinion
• Apprentice training
• Employment preparation and procurement
• Other instruction and training

Health Services and Related Activities

• Hospital
• Hospital auxiliary
• Nursing or convalescent home
• Care and housing for the aged
• Health clinic
• Rural medical facility
• Blood bank
• Cooperative hospital service organization
• Rescue and emergency service
• Nurses register or bureau
• Aid to the handicapped
• Scientific research (diseases)
• Other medical research
• Health insurance (medical, dental, optical, etc.)
• Prepared group health plan
• Community health planning
• Mental health care
• Group medical practice association
• In-faculty group practice association
• Hospital pharmacy, parking facility, food services, etc.
• Reproductive health care
• Family planning
• Other health services

Scientific Research Activities

• Contact or sponsored scientific research for industry
• Scientific research for government
• Other scientific research activities

Business and Professional Organizations

• Business promotion
• Real estate association
• Board of trade
• Regulating business
• Promotion of fair business practices
• Professional association
• Professional association auxiliary
• Industry trade shows
• Convention displays
• Research, development and testing
• Professional athletic league
• Underwriting municipal insurance
• Assigned risk insurance activities
• Tourist bureau
• Other business or professional group

Farming and Related Activities

• Farming
• Farm bureau
• Agricultural group
• Horticultural group
• Farmers cooperative marketing or purchasing
• Financing crop operations
• Dairy herd improvement association
• Breeders association
• Farmland preservation
• Other farming and related activities

Mutual Organizations

• Mutual ditch, irrigation, telephone, electric company
• Credit union
• Reserve funds or Insurance
• Mutual insurance company
• Corporation organized under an Act of Congress
• Other mutual organization

Employee Membership Benefit Organizations

• Fraternal Beneficiary society, order, or association
• Improvement of conditions of workers
• Association of municipal employees
• Association of employees
• Employee or member welfare association
• Sick, accident, death, or similar benefits
• Strike benefits
• Unemployment benefits
• Pension or retirement benefits
• Vacation benefits
• Other services or benefits to members or employees

Sports, Athletic, Recreational, and Social Activities

• Country club
• Hobby club
• Dinner club
• Variety club
• Dog club
• Women's club
• Hunting or fishing club
• Swimming or tennis club
• Other sports club
• Community center
• Community recreational facilities (park, playground, etc)
• Training in sports
• Travel tours
• Amateur athletic association
• Fundraising athletic or sports event
• Other sports or athletic activities
• Other recreational activities
• Other social activities
• Special Olympics

Youth Activities

• Boy Scouts, Girl Scouts, etc.
• Boys Club, Girls Clubs, Little League, etc.
• FFA, FHA, 4H club, etc.
• Key club
• YMCA, YWCA, etc.
• Camp
• Care and housing of children (orphanage, etc.)
• Prevention of cruelty to children
• Combat juvenile delinquency
• Youth centers and clubs
• Big Brothers and Big Sisters
• Youth development programs
• Youth development - business
• Youth development - citizenship
• Other youth organization or activities

Conservation, Environmental, and Beautification Activities

• Preservation of natural resources (conservation)
• Combating or preventing pollution (air, water, etc)
• Land acquisition for preservation
• Soil or water conservation
• Preservation of scenic beauty
• Wildlife sanctuary or refuge
• Garden club
• Computer Refurbishers
• Other conservation, environmental or beautification activities

Housing Activities

• Low-income housing
• Low and moderate income housing
• Housing for the aged
• Instruction and guidance on housing
• Home improvement and repairs
• Other housing activities

Inner City or Community Activities

• Area development, redevelopment or renewal
• Homeowners association
• Other activity aimed at combating community deterioration
• Attracting new industry or retaining industry in an area
• Community promotion
• Loans or grants for minority businesses
• Crime prevention
• Voluntary firemen's organization or auxiliary
• Community service organization
• Other inner city or community benefit activities

Civil Rights Activities

• Defense of human and civil rights
• Elimination of prejudice and discrimination
• Lessen neighborhood tensions
• Other civil rights activities

Litigation and Legal Aid Activities

• Public interest litigation activities
• Other litigation or support of litigation
• Legal aid to indigents
• Providing bail
• Plan under IRC section 120

Legislative and Political Activities

• Propose, support, or oppose legislation
• Voter information on issues or candidates
• Voter education (mechanics of registering, voting etc.)
• Support, oppose, or rate political candidates
• Provide facilities or services for political campaign activities
• Other legislative and political activities

Advocacy / Attempt to Influence Public Opinion Concerning:

• Firearms control
• Selective Service System
• National defense policy
• Weapons systems
• Government spending
• Taxes or tax exemption
• Separation of church and state
• Government aid to parochial schools
• U.S. foreign policy
• U.S. military involvement
• Pacifism and peace
• Economic political system of U.S.
• Anticommunism
• Right to work
• Zoning or rezoning
• Location of highway or transportation system
• Rights of criminal defendants
• Capital punishment
• Stricter law enforcement
• Ecology or conservation
• Protection of consumer interests
• Medical care service
• Welfare systems
• Urban renewal
• Busing students to achieve racial balance
• Racial integration
• Use of intoxicating beverage
• Use of drugs or narcotics
• Use of tobacco
• Prohibition of erotica
• Sex education in public schools
• Population control
• Birth control methods
• Legalized abortion
• Other matters

Other Activities Directed to Individuals

• Supplying money, goods or services to the poor
• Gifts or grants to individuals (other than scholarships)
• Other loans to individuals
• Marriage counseling
• Family planning
• Credit counseling and assistance
• Job training, counseling, or assistance
• Draft counseling
• Vocational counseling
• Referral service (social agencies)
• Rehabilitating convicts or ex-convicts
• Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc.
• Day care center

Activities Purposes and Activities

• Community Chest, United Way, etc.
• Booster club Common Code 11
• Gifts, grants, or loans to other organizations
• Nonfinancial services of facilities to other organizations

Other Purposes and Activities

• Cemetery or burial activities
• Perpetual (care fund (cemetery, columbarium, etc.)
• Emergency or disaster aid fund
• Community trust or component
• Government instrumentality or agency
• Testing products for public safety
• Consumer interest group
• Veterans activities
• Patriotic activities
• Domestic organization with activities outside U.S.
• Foreign organization
• Title holding corporation
• Prevention of cruelty to animals
• Achievement prizes or awards
• Erection or maintenance of public building or works
• Cafeteria, restaurant, snack bar, food services, etc.
• Thrift ship, retail outlet, etc.
• Book, gift or supply store
• Advertising Common Code 02
• Association of employees
• Loans or credit reporting
• Endowment fund or financial services
• Indians (tribes, cultures, etc.)
• Traffic or tariff bureau
• Section 501(c)(1) with 50% deductibility
• Government instrumentality other than section 501(c)
• Fundraising
• 4947(a)(2) Trust
• Prepaid legal services pan exempt under IRC section 501(c)(20)
• Withdrawal liability payment fund 990 Section 501(k) child care organization
• State sponsored workers compensation reinsurance
• 501(n) Charitable risk pool
• 529 Qualified statesponsored tuition
• 501(k) Child care