Glossary of Terms

Activity Codes
An organization formerly listed up to three activity codes on application Forms 1023 and 1024. These are codes which
reflect an organization's purposes, activities, operations, or type. From one to three activity codes may be in this field.
Note: activity codes became obsolete with the adoption of the National Taxonomy of Exempt Entity (NTEE) coding system in January 1995. However, organizations determined to be exempt prior to that date will reflect the activity codes previously assigned.

Address
The Organization's address on file with the Internal Revenue Service (IRS).

Affiliation
Affiliation Code defines the organizational grouping (Central, Intermediate, Independent, Subordinate).

Asset Amount
Asset Amount is an amount from the most recent Form 990 series return filed by the organization. Asset Amount is the
Book Value Total Assets End of Year - PART X Balance Sheet Line 16 Col. (B) shown on the Form 990. This field is also from PART II, Line 25, Col. (B) EOY on Form 990EZ and PART II, Line 16, Col. (b) on Form 990PF. This field is dollars only.

Deductibility
Deductibility Code signifies whether contributions made to an organization are deductible.

Employer Identification Number (EIN)
Employer Identification Number (EIN) is a nine digit number assigned by the IRS to identify a particular organization’s
account.

Filing Requirement
This indicates the primary return(s) the organization is required to file.

Fiscal Year End
A fiscal year is a one-year period chosen by an organization to report its financial information. Organizations may choose to report their financial information on a non-calendar fiscal year based on the specific nature and revenue cycle of that business.

Foundation Status
Foundation type as indicated by the Internal Revenue Service (IRS).

Group Name
Name of the group to which the organization is apart (if applicable).

Income Amount
Income Amount is a computer generated amount from the most recent Form 990 series return filed by the organization. Income Amount is computer generated using PART I, Total Revenue Line 12 and adding "back in" the expense items, i.e. Line 6b (Rental Expenses) shown on the Form 990 return. On Form 990EZ it is generated using PART I, Line 9 and adding "back in" the expense items, i.e. Line 5b (Cost or Other Basis Expenses). Income Amount for Form 990PF is generated using Part I, Line 10b (Cost of Goods) and adding Part I, Line 12, Col. (A) (Total Revenue Col. A) and Part IV, Line 1, Col. (G) (Cost or Other Basis). This field is dollars only.

IRS Classification/Subsection
Subsection Codes are the codes shown under section 501(c) of the Internal Revenue Code of 1986, which define the category under which an organization may be exempt.

IRS Exempt Organizations Business Master File Extract (EO BMF)
The Exempt Organization Business Master File Extract (EO BMF) includes cumulative information on exempt organizations.

IRS Form 990
Form 990 is a United States Internal Revenue Service form that provides the public with financial information about a nonprofit organization. Variants of the form include Form 990-EZ, 990-N, and 990-PF.

IRS Publication 78
IRS Publication 78 is a document published by the Internal Revenue Service (IRS) that lists organizations that qualify to receive tax-deductible contributions, as described in Section 170(c) of the Internal Revenue Code of 1986.

Latest Form 990 Return
This is the tax period of the latest return filed.

Location
The Organization’s City and State on file with the Internal Revenue Service (IRS).

National Taxonomy of Exempt Entities (NTEE) Codes
The National Taxonomy of Exempt Entities (NTEE) Code is a four digit code used to classify an exempt organization in terms of its primary exempt activity. The first digit (Common Code) is a modifier used to describe activities in support of nonprofit organizations (“NTEE Category”). The remaining digits further define the classification of the organization (“NTEE Subcategory”).

Revenue Amount (Form 990)
Amount from Form 990, Part 1, Line 12, or Part 1, Line 9, of Form 990EZ.

Tax Exempt Ruling Date
This is the month and year on a ruling or determination letter recognizing the organization's exempt status.