Code Description 00 All organizations except 501(c)(3) 02 Private operating foundation exempt from paying excise taxes on investment income 03 Private operating foundation (other) 04 Private non-operating foundation 09 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 170(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 unrelated business income and at the 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 above. 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
Deductibility Code signifies whether contributions made to an organization are deductible.
Code Description 1 Contributions are deductible. 2 Contributions are not deductible. 4 Contributions are deductible by treaty (foreign organizations).
If codes other than these show up in your file, the IRS datafeed held inaccurate information and will be fixed by the IRS and republished.