NTEE Code
also known as: National Taxonomy of Exempt Entities · NTEE classification
The IRS/NCCS classification system that assigns every U.S. nonprofit a code describing its primary purpose.
The National Taxonomy of Exempt Entities (NTEE) is the classification system used by the IRS and the National Center for Charitable Statistics (NCCS) to categorize tax-exempt organizations by their primary purpose.
Each NTEE code is a letter (the major group) plus two digits. The health-sector groups most relevant to 990Health are:
- E — Health Care (e.g. E20 General Hospitals, E21 Community Health Systems, E22 Specialty Hospitals, E24 Children's Hospitals, E30 Ambulatory/Outpatient, E31 Group Health Practice, E32 Community Clinic/FQHC)
- F — Mental Health & Crisis Intervention (e.g. F20 Mental Health Treatment, F30 Substance Abuse Treatment)
NTEE codes let analysts compare apples to apples — for example, benchmarking one general hospital (E20) against its peers rather than against a clinic or a mental-health nonprofit. 990Health uses NTEE codes to power its category pages and peer-comparison benchmarks.
EXAMPLE
A nonprofit general hospital is typically classified under NTEE code E20; a federally qualified health center under E32.RELATED TERMS