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Summary
IRS Activity Code
NAICS Code

Definitions

B
Education


B01 - Alliances & Advocacy Organizations
B02 - Management & Technical Assistance
B03 - Professional Societies & Associations
B05 - Research Institutes & Public Policy Analysis
B11 - Single Organization Support
B12 - Fund Raising & Fund Distribution
B19 - Support N.E.C.
B20 - Elementary & Secondary Schools
B21 - Preschools
B24 - Primary & Elementary Schools
B25 - Secondary & High Schools
B28 - Special Education
B29 - Charter Schools
B30 - Vocational & Technical Schools
B40 - Higher Education
B41 - Two-Year Colleges
B42 - Undergraduate Colleges
B43 - Universities
B50 - Graduate & Professional Schools
B60 - Adult Education
B70 - Libraries
B80 - Student Services
B82 - Scholarships & Student Financial Aid
B83 - Student Sororities & Fraternities
B84 - Alumni Associations
B90 - Educational Support
B92 - Remedial Reading & Encouragement
B94 - Parent & Teacher Groups
B99 - Education N.E.C.

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B
Education

Private nonprofit organizations whose primary purpose is to provide opportunities for people to acquire the knowledge, skills, desirable qualities of behavior and character, wisdom and general competence that will enable them to fully participate in and enjoy the social, political, economic and intellectual life of the community.


Includes: formally constituted educational institutions and organizations that administer or support those institutions; libraries; organizations that provide opportunities for continuing education outside the framework of formal education (including English-as-a-second-language programs and literacy and reading programs for children and adults); and organizations that provide education-related services to students and schools, e.g., educational testing services; scholarship programs; drop-out prevention and programs designed to increase parent participation in the schools. Excludes: non-degree granting arts and performing arts schools (see A-Arts, Culture & Humanities). For professional continuing education, use specific major group and common code 02.

NTEE Code   Activity Code

NAICS

B01 Alliances & Advocacy
Organizations whose activities focus on influencing public policy within the Education major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.
509
540
813000
B02 Management & Technical Assistance
Consultation, training, and other forms of management assistance services to nonprofit groups within the Education major group area.
125
919
541000
B03 Professional Societies & Associations
Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Education major group area.
205
229
813000
B05 Research Institutes & Public Policy Analysis
Organizations whose primary purpose is to conduct research and/or public policy analysis within the Education major group area.
124
125
480
541000
B11 Single Organization Support
Organizations existing as a fund-raising entity for a single institution within the Education major group area.
Includes:
  • Friends of Library Organizations; and
  • School Booster Clubs.
206, 301
601, 602
912
927
813000
B12 Fund Raising & Fund Distribution
Organizations that raise and distribute funds for multiple organizations within the Education major group area.
301, 602
927
813000
B19 Support N.E.C.
Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Education major group area.
Includes:
  • 501(f) cooperative service organizations of operating education organizations.
603
916
813000
B20 Elementary & Secondary Schools
Preschool, elementary and secondary schools that provide a formal education for children and adolescents in kindergarten or first grade through grade twelve. Use this code for preschool and K-12 educational institutions not specified below.
Includes:
  • Montessori schools; and
  • Separately organized middle schools.
030
046
149
611000
B21 Preschools
Separately organized preschools or nursery schools and/or kindergartens which provide foundation-level learning for children (usually age two through five and four and one half or five respectively) prior to entering the formal school setting.
Includes:
  • Head Start.
030
032
046
149
611000
B24 Primary & Elementary Schools
Schools classified as elementary by state and local practice and composed of any span of grades not above grade eight. Includes preschools and kindergartens if they are an integral part of an elementary school or a regularly established school system.
030
046
611000
B25 Secondary & High Schools
Schools comprising any span of grades beginning with the next grade following an elementary school and ending at or below grade 12. Includes junior high schools or intermediate schools and high schools which provide formal instruction for students who want to prepare further education at the college level or for employment following graduation.
030
046
149
611000
B28 Special Education
Organizations that provide educational services including special placement and individualized programming, instruction and support services for children and youth who are gifted or have disabilities and require appropriately modified curricula, teaching methodologies and instructional materials in order to learn.
Includes:
  • Special education - bilingual programs; and
  • Special education - gifted students.
030
031
046
149
611000
B29 Charter Schools
Organizations that provide nonsectarian public school education that operate by a charter, a performance contract detailing the school's mission, program, goals, students served, method of assessment, and ways to measure success.
030
046
149
611000
B30 Vocational & Technical Schools
Separately organized trade high schools or vocational centers that provide formal preparation for semiskilled, skilled, technical or professional occupations for high-school-aged students and, in some cases, adults who want to develop skills for employment.
Includes:
  • Post-secondary technical schools which offer instruction in specific trades.
030
046
149
611000
B40 Higher Education
Educational institutions that provide opportunities for individuals to acquire a higher level of knowledge, skills and specialization in their chosen area of interest in a formal school setting. Use this code for higher education institutions not specified below.

030
046
149
611000
B41 Two-Year Colleges
Postsecondary educational institutions, known alternatively as community colleges or junior colleges and commonly organized into two-year programs, that offer instruction that has been adapted in content, level and schedule to meet the needs of the community in which they are located. Community or junior colleges award an Associates in Arts (A.A.) certificate.

030
046
149
611000
B42 Undergraduate Colleges
Educational institutions that offer college level courses of study that may lead to the customary bachelor of arts or science degree.
030
046
149
611000
B43 Universities
Postsecondary educational institutions that offer postgraduate study at masters or doctorate levels in addition to an undergraduate program for people who meet entry level requirements and are interested in an advanced education. Some institutions of university status are known as colleges or institutes.

030
046
149
611000
B50 Graduate & Professional Schools
Separately incorporated postsecondary educational institutions that provide opportunities for people who have completed their undergraduate education to receive advanced, postgraduate training in a professional field leading to a master�s degree or doctorate.
Includes:
  • Business, management schools;
  • Dental schools;
  • Engineering schools;
  • Health science schools;
  • Law schools;
  • Medical schools;
  • Nursing schools;
  • Public health schools;
  • Social work schools;
  • Teaching schools; and
  • Theological schools.
030
046
149
611000
B60 Adult Education
Institutions outside the formal system of regular schools, colleges, universities and technical/trade schools that provide opportunities for adults to develop basic learning and communication skills, complete their high school education, expand their knowledge in a particular field or discipline or develop skills in a new area of interest.
Includes:
  • Adult basic education, compensatory learning;
  • Continuing education, lifelong learning;
  • English as a second language (ESL); and
  • General education development (GED) programs.
Excludes:
  • Staff training, professional re-training, re-certification, and continuing education. Use Specific major field area and Common Code 02.
030
149
611000
B70 Libraries
Facilities which house a collection of materials including books, manuscripts, journals, government documents and non-print formats such as paintings, musical recordings, videotapes, films and data files which are organized for access by a targeted population.
Includes separately incorporated:
  • Academic, research libraries;
  • Archives;
  • Law libraries;
  • Medical libraries;
  • Presidential libraries;
  • Public libraries;
  • School libraries; and
  • Special libraries, N.E.C.
061 514000
B80 Student Services
Student activity and co-curricular programs that provide opportunities for participants to explore interests, develop abilities and utilize talent in working with other students and staff.
037
059
043
611000
B82 Scholarships & Student Financial Aid
Organizations that enable students to obtain the financial assistance they require to meet their educational and living expenses while in school.
Excludes:
039, 040
041, 042
059, 934
813000
B83 Student Sororities & Fraternities
Associations for male and female students which are chapters of national or international organizations, have secret rites and restricted membership, and may undertake, as a part of their activities, community improvement or charitable projects. Included are student sororities and fraternities and honorary societies that represent specific academic disciplines.

036
059
813000
B84 Alumni Associations
Organizations whose members are graduates of a particular educational institution who provide support for the institution in the form of financial contributions, student recruitment efforts, promotional activities, fundraising events and continued ties with the academic program.
034
059
813000
B90 Educational Support
Organizations that provide non-instructional services that support the admission of students to an educational program, their living conditions while students, and their ability to choose an appropriate course of study and to adjust to and remain in school through the completion of their degrees.
Includes:
  • Drop-out prevention/retention services for "At-Risk" students;
  • Educational testing (SAT, LSAT, GRE); and
  • Tutoring.
042
043
059
611000
B92 Remedial Reading & Encouragement
Organizations that provide diagnostic testing and/or individual or group instruction for people who are having reading difficulties. Instruction focuses on phonics, dictionary skills, vocabulary development, spelling and study skills, comprehension and memory skills.
Excludes:
059
611000
B94 Parent & Teacher Groups
Organizations of parents, educators, students, and other citizens who are active in their schools and communities promoting the health, education, and welfare of children (e.g. PTA groups).
035
059
813000
B99 Education N.E.C.
Use this code for organizations that clearly provide education services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
033
059
611000

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