National Taxonomy of Exempt Entities

The classification system National Taxonomy of Exempt Entities ( NTEE ), ( German: national taxonomy of privileged legal entity ), developed by the National Center for Charitable Statistics to classify nonprofit organizations.

• 3.1 Main groups and categories of the NTEE -CC

Purpose of the classification system

According Russy D. Sumariwalla, one of the developers of the system, " the use of the system facilitates the collection, tabulation, presentation and analysis of data on the type and the Activities of the organizations and promotes uniformity and comparability in the presentation of statistical and other data that are collected from various public and private institutions, and provides higher quality information as a basis for the debate on the state of activity 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 the most important non-profit organizations.

Adjustment for the Internal Revenue Service of the United States

The mid-1990s, the Internal Revenue Service (IRS) decided to classify the Internal Revenue Service of the United States, non-profit organizations through this system, because the " IRS decision specialists" wanted to use it as a criterion by which the non-profit organizations receive exemption from federal taxes. To this end, they called for a simplified system of NTTE to, NTEE -CC ( National Taxonomy of Exempt Entities - Core Codes ) that should better fit their own system, the North American Industry Classification System ( NAICS ). The NTEE -CC contains about two third parties, ie about 400 of 645 Categories NTEE. This little-used codes were omitted and introduced some improvements. It was also at NTEE -CC, the common codes, code - names for the types of services they provide to other non-profit organizations omitted, such as alliances, advocacy, assistance in management or technology, research, policy analysis and fundraising.

Use

Today, the NTEE -CC of the NCCS for the preparation of their own data and used by the IRS for the decision on the exemption from federal income tax is.

The Foundation Center used a slightly modified form of the NTEE to classify beneficiaries and benefits provided. To this end, the NTEE be added special codes on the beneficiaries, ie the population that benefits the performance, and for the participation of government and religious organizations.

Major groups and categories of the NTEE -CC

The NTEE -CC classification system divides nonprofit organizations into 26 major groups that are listed in ten major categories as follows: