Ratings Summary

Ruling Date

This is the month and year of the IRS ruling which recognizes the organization’s exempt status. It can be found on the IRS ruling or determination letter for the organization and is documented in the IRS Exempt-Organization Master File.

NTEE/IRS Activity Code

When an organization applies for tax-exemption with the IRS it selects a code or codes to reflect its purposes, activities, operations or type.

Prior to January, 1995, the IRS used Activity Codes for this selection (an organization could select up to three). Since January, 1995, the IRS has switched to the National Taxonomy of Exempt Entity coding, or NTEE. Organizations with Activity Codes maintain those Codes previously assigned. All Organizations receiving exempt status since January 1995 select a NTEE code.

There are hundreds of Activity Codes and NTEE codes. For a complete list, please review the EO Guide on the IRS website: http://www.irs.gov/taxstats/charitablestats/article/0,,id=97186,00.html

Reported Income

Reported Income is pulled from “Income Amount” in the IRS Exempt Organization Business Master File. The information is taken from the Form 990 or Form 990-EZ filed by the organization. For more information, please review the EO Guide on the IRS website.