Assignment 501 3 C Non-Profit Organization

National Directory of Nonprofit Organizations (NDNO)

A comprehensive guide to the growing nonprofit world designed for marketers, sales staff, and nonprofit professionals, National Directory of Nonprofit Organizations (NDNO) provides contact and basic factual information on the largest nonprofit organizations in the United States.

The remainder of this page is divided into the following sections:

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Section 1: Scope

National Directory of Nonprofit Organizations (NDNO) provides key information about nonprofit organizations using data obtained from the Internal Revenue service. The organizations profiled, which include foundations, endowment funds, scholarships, research centers, trusts, religious organizations, associations, chambers of commerce, hospitals and universities, and others, have annual incomes of at least $25,000. Entries may include:

  1. Name, mailing address, and phone number (when available)
  2. IRS filing status (or subsection code)
  3. Reported annual income figure as indicated on the 990 filed with the IRS
  4. Employer identification number (EIN), a unique ID assigned to each organization by the IRS
  5. Deductibility code, which indicates whether the organization has tax-deductible status
  6. Activity code representing the tax-exempt activity as assigned by the IRS

Section 2: Method of Compilation

The information in NDNO is derived from tax returns filed with the U.S. Internal Revenue Service by nonprofit organizations. The entries in this eDirectory cover all twenty-two of the IRS 501(c) subsections, as well as IRS sections 501(e), 501(k), and 4947(a)(2), as provided for in the 1954 Internal Revenue Code.

Section 3: What You'll Find in a NDNO Entry and Searchable Fields

Designed specifically for marketers, sales staff and nonprofit professionals, National Directory of Non-Profit Organizations provides contact and descriptive factual information on the largest nonprofit organizations in the United States, including endowment funds, scholarships, research centers, trusts, religious organizations, associations, chambers of commerce, hospitals and universities. The main method used to store entries is by organization name; however, there many ways to find entries, including by Keyword, or by some other specific field of data using Advanced Search (refer to the Corresponding Advanced Search Index(es) column in the table below).

When you search for entries, your search results will show the main fields of data, enough to give you a brief view of the organization profiled. The full entry can be viewed on the entry display page by selecting the entry name from your results list.

Tip: The table below lists the kinds of information you will find in the entries in this eDirectory. Note that not all fields are present in every entry.

The Corresponding Advanced Search Index(es) column lists which Advanced Search index to use to search that field.

Field of InformationDescriptionCorresponding Advanced Search Index(es)
Name of OrganizationName as represented by the Internal Revenue Service (IRS); some words may be abbreviated or truncated.Name (ti)
Keyword (ke)
AddressThe mailing address for the organization, which contains the street address, city, state, full zip code, and country code. May contain an "In care of" and a contact name, as designated by "c/o".City (cc)
State (sc)
Zip (zc)
Country (cn)
PhoneTelephone numbers are listed when furnished by the organization. The area code portion of the phone number can be searched using Advanced Search.Area Code (ar)
EmailThe primary electronic mail address for the organization or contact person, when furnished by the organization. 
WebsiteThe primary web address for the organization or contact person listed, when furnished by the organization. 
Ruling DateThis is the month and year in which the IRS recognized the organization's exempt status.Ruling Year (ry)
EINThe Employer Identification Number (EIN) assigned by the IRS, which serves as a unique identifier for the organization.EIN (ei)
Asset AmountShows the book value of total assets owned by the nonprofit organization as reported to the IRS.Total Assets - in 1,000's (ta)
Income AmountExact income of the nonprofit organization as reported to the IRS, followed by year reported (in parentheses).Income (ia)
AffiliationDenotes the organizational structure:
  • Central: A parent organization with one or more subordinate organizations
  • Intermediate: An intermediate organization, such as a state headquarters of a national organization
  • Independent: An organization not affiliated with any other organizations
  • Subordinate: Child organization of a parent organization
Affiliation (ff)
Foundation TypeDisplays one of the following:
  • All organizations except 501(c)(3)
  • Private operating foundation exempt from paying excise taxes on investment income
  • Private operating foundation
  • Private non-operating foundation
  • Suspense (not available to outside requesters)
  • Church
  • School
  • Hospital or medical research organization
  • Organization which operates for benefit of college or university and is owned or operated by a governmental unit
  • Governmental unit
  • Organization which receives a substantial part of its support from a governmental unit or the general public
  • Organization that normally receives no more than one third of its support from gross investment income and unrelated business
  • Organizations operated solely for the benefit of and in conjunction with other organizations
  • Organization organized and operated to test for public safety
Foundation Type (ft)
DeductibilityIRS determination of an organization’s deductibility rating; nonprofits are one of the following:
  • Contributions are deductible
  • Contributions are not deductible
  • Contributions are deductible by treaty (foreign organizations)
Deductibility Status (dy)
Organization TypeDisplays one of the following:
  • Corporation
  • Trust
  • Co-operative
  • Partnership
  • Association
Tax-Exempt CategoryDenotes the general nature of the nonprofit’s activities based on its 501(c) filing status:
  • 501(c)(1) Government Instrumentality
  • 501(c)(2) Title-Holding Corporation
  • 501(c)(3) Charitable Organization; Educational Organization; Literary Organization; Organization to Prevent Cruelty to Animals; Organization to Prevent Cruelty to Children; Organization for Public Safety Testing; Religious Organization; or Scientific Organization
  • 501(c)(4) Civic League; Local Association of Employees; or Social Welfare Organization
  • 501(c)(5) Agricultural Organization; Horticultural Organization; or Labor Organization
  • 501(c)(6) Board of Trade; Business League; Chamber of Commerce; or Real Estate Board
  • 501(c)(7) Pleasure, Recreation, or Social Club
  • 501(c)(8) Fraternal Beneficiary Society, Order or Association
  • 501(c)(9) Voluntary Employees' Beneficiary Association (both Non-Governmental Employees and Governmental Employees)
  • 50l(c)(10) Domestic Fraternal Society or Association
  • 501(c)(11) Teachers Retirement Fund Association
  • 501(c)(12) Benevolent Life Insurance Association; Mutual Ditch or Irrigation Company; Mutual Cooperative Telephone Company; etc.
  • 50l(c)(13) Burial Association; or Cemetery Company
  • 501(c)(14) Credit Union; or Mutual Corporation or Association
  • 501(c)(15) Mutual Insurance Company or Association Other than Life or Marine
  • 501(c)(16) Corporation Financing Crop Operations
  • 501(c)(17) Supplemental Unemployment Compensation Trust or Plan
  • 501(c)(18) Employee-Funded Pension Trust (created before June 25, 1959)
  • 501(c)(19) Post or Organization of War Veterans
  • 501(c)(20) Legal Service Organization
  • 501(c)(23) Veterans Association (formed prior to 1880)
  • 501(c)(25) Title Holding Company for Pensions, etc.
  • 501(e) Cooperative Hospital Service Organization
  • 501(k) Child Care Organization
  • 4947(a)(2) Nonexempt Charitable Trust (Split Interest)
Tax Exempt Status Category (xc)
Activity CodeDescribes the tax-exempt activity of the organization as assigned by the IRS, from advocacy to missionary activities to zoo. You can find the list of codes on the IRS Statistics of Income "Tax Stats" Web Site in the Exempt Organization Statistics section.Activity Code/Text (yc)
Source CitationBibliographic information, along with a How to Cite link. 
Gale Document NumberDisplays the document's unique identifying number.  

Section 4: Comments and Suggestions Welcome

If an organization is not listed in this eDirectory, or if the information in a listing has changed, please contact the IRS at 1-800-829- 1040. Users of NDNO are encouraged to send other comments or suggestions to the following:

National Directory of Nonprofit Organizations
The Taft Group
27500 Drake Rd.
Farmington Hills, MI 48331-3535

Phone: (248) 699-4253
Toll-free: 800-877-GALE
Fax: (248) 699-8069

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Related topics:

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.

Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.

The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.

Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.

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