R scripts to document and build the IRS Business Master File
Information on the current IRS Exempt Organization Business Master Files can be found on the IRS website:
https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf
The script below parses the four separate regional files and combines them into a single Business Master File of all current Exempt Organizations including useful information about the organizational type, activities, and finances. Note that this is only current organizations, and not a cumulative database. This file contains approximately 1.5 million organizations.
The IRS also provides a list of all Exempt Organizations HERE, but this file includes a limited number of variables.
The full documentation, including defitions of all category codes, is available here: https://www.irs.gov/pub/irs-soi/eo_info.pdf
The Data Dictionary:
| Variable Name | Definition |
|---|---|
| EIN | Employer Identification Number (EIN) |
| NAME | Primary Name of Organization |
| ICO | In Care of Name |
| STREET | Street Address |
| CITY | City |
| STATE | State |
| ZIP | Zip Code |
| GROUP | Group Exemption Number |
| SUBSECTION | Subsection Code |
| AFFILIATION | Affiliation Code |
| CLASSIFICATION | Classification Code(s) |
| RULING | Ruling Date |
| DEDUCTIBILITY | Deductibility Code |
| FOUNDATION | Foundation Code |
| ACTIVITY | Activity Codes |
| ORGANIZATION | Organization Code |
| STATUS | Exempt Organization Status Code |
| TAX_PERIOD | Tax Period |
| ASSET_CD | Asset Code |
| INCOME_CD | Income Code |
| FILING_REQ_CD | Filing Requirement Code |
| PF_FILING_REQ_CD | PF Filing Requirement Code |
| ACCT_PD | Accounting Period |
| ASSET_AMT | Asset Amount |
| INCOME_AMT | Income Amount (includes negative sign if amount is negative) |
| REVENUE_AMT | Form 990 Revenue Amount (includes negative sign if amount is negative) |
| NTEE_CD National | Taxonomy of Exempt Entities (NTEE) Code |
| SORT_NAME | Sort Name (Secondary Name Line) |
# download all regions and combine into a single dataset
region.01 <- read.csv( "https://www.irs.gov/pub/irs-soi/eo1.csv" , stringsAsFactors=F )
region.02 <- read.csv( "https://www.irs.gov/pub/irs-soi/eo2.csv" , stringsAsFactors=F )
region.03 <- read.csv( "https://www.irs.gov/pub/irs-soi/eo3.csv" , stringsAsFactors=F )
region.04 <- read.csv( "https://www.irs.gov/pub/irs-soi/eo4.csv" , stringsAsFactors=F )
bmf <- rbind( region.01, region.02, region.03, region.04 )
# The rule date is formatted as YYYY-MM, so split out the year
bmf$RULEYEAR <- substr( bmf$RULING, 1, 4 )
# barplot of ruling dates
options( scipen=8 )
barplot( table( bmf$RULEYEAR ), las=2, cex.names=0.5, col="gray40", border=NA )
abline( h=seq(20000,100000,20000), col="white", lwd=2 )
title( main="Ruling Dates of Existing Nonprofits" )
# the NTEE codes created by the IRS are very messy with lots of errors
table( bmf$NTEE )
# create to top level group - see documentation below
bmf$LEVEL4 <- substr( bmf$NTEE_CD, 0, 1 )
# SEPARATE ACTIVITY CODES
#
# The variable ACTIVITIES consists of three separate 3-digit activity codes.
# Split these into separate variables.
# Documentation available below.
bmf$ACT1 <- substr( bmf$ACTIVITY, 1, 3 )
bmf$ACT2 <- substr( bmf$ACTIVITY, 4, 6 )
bmf$ACT3 <- substr( bmf$ACTIVITY, 7, 9 )
# AS R DATA SET
saveRDS( bmf, file="BusinessMasterFile.rds" )
# AS CSV
write.csv( bmf, file="BusinessMasterFile.csv", row.names=F )
# IN STATA
install.packages( "haven" )
library( haven )
write_dta( bmf, file="BusinessMasterFile.dta" )
# IN SPSS - creates a text file and a script for reading it into SPSS
library( foreign )
write.foreign( df=bmf, datafile="BusinessMasterFile.txt", codefile="CodeToLoadDataInSPSS.txt", package="SPSS" )The National Taxonomy of Exempt Organizations has 26 main groups, and many subgroups within those.
The major group categories, referred to as LEVEL4 in the script above (to stay consistent with older NCCS conventions and NCCS Business Master File data dictionaries), are as follows:
NTEE-CC Major Groups
| Category | Definition |
|---|---|
| A | Arts, Culture, and Humanities |
| B | Education |
| C | Environmental Quality, Protection, and Beautification |
| D | Animal-Related |
| E | Health |
| F | Mental Health, Crisis Intervention |
| G | Diseases, Disorders, Medical Disciplines |
| H | Medical Research |
| I | Crime, Legal Related |
| J | Employment, Job Related |
| K | Food, Agriculture, and Nutrition |
| L | Housing, Shelter |
| M | Public Safety |
| N | Recreation, Sports, Leisure, Athletics |
| O | Youth Development |
| P | Human Services - Multipurpose and Other |
| Q | International, Foreign Affairs, and National Security |
| R | Civil Rights, Social Action, Advocacy |
| S | Community Improvement, Capacity Building |
| T | Philanthropy, Voluntarism, and Grantmaking Foundations |
| U | Science and Technology Research Institutes, Services |
| V | Social Science Research Institutes, Services |
| W | Public, Society Benefit - Multipurpose and Other |
| X | Religion Related, Spiritual Development |
| Y | Mutual/Membership Benefit Organizations, Other |
| Z | Unknown |
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.
The final column in the table below represents the mapping of obsolete activity codes to current NTEE codes.
http://nccs.urban.org/classification/irsactivity.cfm
| ACTIVITY CODE | DESCRIPTION | NTEE-CC |
|---|---|---|
| RELIGIOUS ACTIVITIES | ||
| 001 | Church,synagogue, etc | X20 - X70 |
| 002 | Association or convention of churches | X03 |
| 003 | Religious order | X20 - X70 |
| 004 | Church auxiliary | X11 - X19 |
| 005 | Mission | X20 - X70 |
| 006 | Missionaryactivities | X20- X70 |
| 007 | Evangelism | X20 |
| 008 | Religious publishing activities | X83 |
| 029 | Other religious activities | X20 - X99 |
| SCHOOLS, COLLEGES AND RELATED ACTIVITIES | ||
| 030 | School, college, trade school, etc. | B20 - B60 |
| 031 | Special school for the blind, handicapped, etc | B28 |
| 032 | Nursery school; Note: Day care center (use 574) | B21 |
| 033 | Faculty group | B99 |
| 034 | Alumni association or group | B84 |
| 035 | Parent or parent-teachers association | B94 |
| 036 | Fraternity or sorority; Note: Key club (use 323) | B83 |
| 037 | Other student society or group | B80 |
| 038 | School or college athletic association | N40 |
| 039 | Scholarships for children of employees | B82 |
| 040 | Scholarships (other) | B82 |
| 041 | Student loans | B82, B90 |
| 042 | Student housing activities | B82, B90 |
| 043 | Other student aid | B80 |
| 044 | Student exchange with foreign country | Q22 |
| 045 | Student operated business) | O53 |
| 046 | Private school | B20 - B50 |
| 059 | 059Other school related activities | B80 - B99 |
| CULTURAL, HISTORICAL OF OTHER EDUCATIONAL ACTIVITIES | ||
| 060 | Museum, zoo, planetarium, etc. | A50 - A57, D50 |
| 061 | Library | B70 |
| 062 | Historical site, records or reenactment | A80, A84 |
| 063 | Monument | A80 |
| 064 | Commemorative event (centennial, festival, pageant, etc.) | A80, A84 |
| 065 | Fair | N52 |
| 088 | Community theatrical group | A65 |
| 089 | Singing society or group | A6B |
| 090 | Cultural performances | A60 - A6E |
| 091 | Art exhibit | A40, A51 |
| 092 | Literary activities | A70 |
| 093 | Cultural exchanges with foreign country | Q21 |
| 094 | Genealogical activities | A80 |
| 119 | Other cultural or historical activities | A20 - A26, A40 - A99 |
| OTHER INSTRUCTIONS AND TRAINING ACTIVITIES | ||
| 120 | Publishing activities | A33, X83 |
| 121 | Radio or television broadcasting | A32, A34, X82, X84 |
| 122 | Producing films | A31, X81 |
| 123 | Discussion groups, forums, panels lectures, etc. | A20 - A26, A40 - A99 |
| 124 | Study and research (non-scientific) | Common Code 05 |
| 125 | Giving information or opinion (see also Advocacy) | Common Code 02, 05 |
| 126 | Apprentice training; Note: Travel tours (use 299) | J22 |
| 149 | Other instruction and training | A25, A6E, J20-J30, B20-B60 |
| HEALTH SERVICES AND RELATED ACTIVITIES | ||
| 150 | Hospital | E20 - E24 |
| 151 | Hospital auxiliary | E112, E122 |
| 152 | Nursing or convalescent home | E91 |
| 153 | Care and housing for the aged (see also 382) | E91, P75, L22, K34, K36 |
| 154 | Health clinic | E30 - E32 |
| 155 | Rural medical facility | E30 |
| 156 | Blood bank | E61 |
| 157 | Cooperative hospital service organization | E192 |
| 158 | Rescue and emergency service | E62, M20, M23 |
| 159 | Nurses register or bureau | E039 |
| 160 | Aid to the handicapped (see also 031) | P80, P82, P86, P87, E50 |
| 161 | Scientific research (diseases) | H20 - H99 |
| 162 | Other medical research | H20 - H99, U50 |
| 163 | Health insurance (medical, dental, optical, etc.) | E80 |
| 164 | Prepared group health plan | E80 |
| 165 | Community health planning | E70 |
| 166 | Mental health care | F20 - F99 |
| 167 | Group medical practice association | E31 |
| 168 | In-faculty group practice association | E31 |
| 169 | Hospital pharmacy, parking facility, food services, etc. | E192 |
| 179 | Other health services | E20 - E99 |
| SCIENTIFIC RESEARCH ACTIVITIES | ||
| 180 | Contact or sponsored scientific research for industry | U20 - U99 |
| 181 | Scientific research for government | U20 - U99 |
| 182 | Other scientific research activities | U20 - U99 |
| BUSINESS AND PROFESSIONAL ORGANIZATIONS | ||
| 200 | Business promotion | S41 |
| 201 | Real estate association | S47 |
| 202 | Board of trade | S40 |
| 203 | Regulating business | S194 |
| 204 | Promotion of fair business practices | S40 |
| 205 | Professional association | Common Code 03 |
| 206 | Professional association auxiliary | Common Code 11 |
| 207 | Industry trade shows | S41 |
| 208 | Convention displays--_Testing products of public safety (use 905) | S40 |
| 209 | Research, development and testing | U20 - U99 |
| 210 | Professional athletic league | N80 |
| 211 | Underwriting municipal insurance | Y20 - Y25 |
| 212 | Assigned risk insurance activities | Y20 - Y25 |
| 213 | Tourist bureau | S30 |
| 229 | Other business or professional group | Common Code 03, S41 |
| FARMING AND RELATED ACTIVITIES | ||
| 230 | Farming | K20 |
| 231 | Farm bureau | K28 |
| 232 | Agricultural group | K20 |
| 233 | Horticultural group | C40 |
| 234 | Farmers cooperative marketing or purchasing | K20 |
| 235 | Financing crop operations | K11, K12 |
| 236 | Dairy herd improvement association | K26 |
| 237 | Breeders association | K26 |
| 249 | Other farming and related activities | K20 - K28, K99 |
| MUTUAL ORGANIZATIONS | ||
| 250 | Mutual ditch, irrigation, telephone, electric company | W50, W80, W99, Y22 |
| 251 | Credit union | W60 |
| 252 | Reserve funds or Insurance | Y20 |
| 253 | Mutual insurance company | Y23 |
| 254 | Corporation organized under an Act of Congress | W20 |
| 259 | Other mutual organization | Y20 - Y99 |
| EMPLOYEE OF MEMBERSHIP BENEFIT ORGANIZATIONS | ||
| 260 | Fraternal Beneficiary society, order, or association | Y40 - Y42 |
| 261 | Improvement of conditions of workers | J40 |
| 262 | Association of municipal employees | J40 |
| 263 | Association of employees | J40 |
| 264 | Employee or member welfare association | Y20 - Y40, Y99 |
| 265 | Sick, accident, death, or similar benefits | Y20 - Y40, Y99 |
| 266 | Strike benefits | Y24 |
| 267 | Unemployment benefits | Y24 |
| 268 | Pension or retirement benefits | Y30 - Y42 |
| 269 | Vacation benefits | Y99 |
| 279 | Other services or benefits to members or employees | Y20 - Y40, Y99 |
| SPORTS, ATHLETIC RECREATIONAL AND SOCIAL ACTIVITIES | ||
| 280 | Country club | N50 |
| 281 | Hobby club | N50 |
| 282 | Dinner club | N99 |
| 283 | Variety club | N99 |
| 284 | Dog club | D60 |
| 285 | Women's club; Note: Garden club (use 356) | N50, S81 |
| 286 | Hunting or fishing club | N61 |
| 287 | Swimming or tennis club | N66, N67 |
| 288 | Other sports club; Note: Boys Club, Little League, etc (use 321) | N60, N62 - N66, N68 - N6A |
| 296 | Community center | N31, P28, O20 |
| 297 | Community recreational facilities (park, playground, etc) | N30 - N32, O20 |
| 298 | Training in sports | N40 |
| 299 | Travel tours | Q99 |
| 300 | Amateur athletic association | N60 - N6A |
| 301 | Fundraising athletic or sports event | Common Code 11, 12 |
| 317 | Other sports or athletic activities | N20 - N99 |
| 318 | Other recreational activities | N20 - N99 |
| 319 | Other social activities | N20 - N99 |
| YOUTH ACTIVITIES | ||
| 320 | Boy Scouts, Girl Scouts, etc. | O40 - O43 |
| 321 | Boys Club, Little League, etc. | O20 - O23, N63 |
| 322 | FFA, FHA, 4-H club, etc. | O52 |
| 323 | Key club | O51 |
| 324 | YMCA, YWCA, YMCA, etc. | P27 |
| 325 | Camp | N20 |
| 326 | Care and housing of children (orphanage, etc) | P70 |
| 327 | Prevention of cruelty to children | I72 - I73 |
| 328 | Combat juvenile delinquency | I21, O20 - O31 |
| 349 | Other youth organization or activities | O20 - O99 |
| CONSERVATION, ENVIRONMENTAL AND BEAUTIFICATION ACTIVITIES | ||
| 350 | Preservation of natural resources (conservation) | C30 - C36 |
| 351 | Combating or preventing pollution (air, water, etc) | C20, C27, C34 |
| 352 | Land acquisition for preservation | C34 |
| 353 | Soil or water conservation | C30 - C34, C36, K25 |
| 354 | Preservation of scenic beauty | C20 - C99 |
| 355 | Wildlife sanctuary or refuge | D30 - D34 |
| 356 | Garden club | C42 |
| 379 | Other conservation, environmental or beautification activities | C20 - C99 |
| HOUSING ACTIVITIES | ||
| 380 | Low-income housing | L20 - L25, L40 |
| 381 | Low and moderate income housing | L20 - L25, L40 |
| 382 | Housing for the aged | L22, P75 |
| 398 | Instruction and guidance on housing | L30, L80 |
| 399 | Other housing activities | L20 - L99 |
| INNER CITY OR COMMUNITY ACTIVITIES | ||
| 400 | Area development, redevelopment of renewal | S20 - S32 |
| 401 | Homeowners association | L50 |
| 402 | Other activity aimed t combating community deterioration | S20 - S32 |
| 403 | Attracting new industry or retaining industry in an area | S30 - S41 |
| 404 | Community promotion | S20 - S99 |
| 405 | Loans or grants for minority businesses | S43 |
| 406 | Crime prevention | I20 - I33, I40, I70 - I73 |
| 407 | Voluntary firemen's organization or auxiliary | M24, M112, M122 |
| 408 | Community service organization | S80 - S82 |
| 429 | Other inner city or community benefit activities | S20 - S32, S80 - S99 |
| CIVIL RIGHTS ACTIVITIES | ||
| 430 | Defense of human and civil rights | R20 - R99, Q70 - Q71 |
| 431 | Elimination of prejudice and discrimination | R30 |
| 432 | Lessen neighborhood tensions | R30 |
| 449 | Other civil rights activities | R20 - R99 |
| LITIGATION AND LEGAL AID ACTIVITIES | ||
| 460 | Public interest litigation activities | I83 |
| 461 | Other litigation or support of litigation | I80 |
| 462 | Legal aid to indigents | I80 |
| 463 | Providing bail | I40 |
| 465 | Plan under IRC section 120 | I118 |
| LEGISLATIVE AND POLITICAL ACTIVITIES | ||
| 480 | Propose, support, or oppose legislation | Common Code 05 |
| 481 | Voter information on issues or candidates | R40 |
| 482 | Voter education (mechanics of registering, voting etc.) | R40 |
| 483 | Support, oppose, or rate political candidates | R014 |
| 484 | Provide facilities or services for political campaign activities | R024 |
| 509 | Other legislative and political activities | Common Code 01 |
| ADVOCACY/ ATTEMPT TO INFLUENCE PUBLIC OPINION CONCERNING | ||
| 510 | Firearms control | I01 |
| 511 | Selective Service System | R60 |
| 512 | National defense policy | Q01 |
| 513 | Weapons systems | Q01 |
| 514 | Government spending | W01 |
| 515 | Taxes or tax exemption | W22 |
| 516 | Separation of church and state | R60 |
| 517 | Government aid to parochial schools | R60 |
| 518 | U.S. foreign policy | Q01 |
| 519 | U.S. military involvement | Q01 |
| 520 | Pactism and peace | Q01 |
| 521 | Economic-political system of U.S. | W01 |
| 522 | Anti-communism | R60 |
| 523 | Right to work | J01 |
| 524 | Zoning or rezoning | S01 |
| 525 | Location of highway or transportation system | W01 |
| 526 | Rights of criminal defendants | R20 |
| 527 | Capital punishment | R60 |
| 528 | Stricter law enforcement | I01 |
| 529 | Ecology or conservation | C01 |
| 530 | Protection of consumer interests | W90 |
| 531 | Medical care service | E01 |
| 532 | Welfare systems | P01 |
| 533 | Urban renewal | S01 |
| 534 | Busing student to achieve racial balance | R30 |
| 535 | Racial integration | R30 |
| 536 | Use of intoxicating beverage | F01 |
| 537 | Use of drugs or narcotics | F01 |
| 538 | Use of tobacco | F01 |
| 539 | Prohibition of erotica | R63 |
| 540 | Sex education in public schools | B01 |
| 541 | Population control | R61, R62 |
| 542 | Birth control methods | R61, R62 |
| 543 | Legalized abortion | R61, R62 |
| 559 | Other matters | R99 |
| OTHER ACTIVITIES DIRECTED TO INDIVIDUALS | ||
| 560 | Supplying money, goods or services to the poor | K30 - K35, P20 - P99 |
| 561 | Gifts or grants to individuals (other than scholarships) | P58 - P62 |
| 562 | Other loans to individuals | W60 |
| 563 | Marriage counseling | P46 |
| 564 | Family planning | E42 |
| 565 | Credit counseling and assistance | P51 |
| 566 | Job training, counseling, or assistance | J20 - J22 |
| 567 | Draft counseling | P50 |
| 568 | Vocational counseling | J21 |
| 569 | Referral service (social agencies) | P50 |
| 572 | Rehabilitating convicts or ex-convicts | I40 - I44 |
| 573 | Rehabilitating alcoholics, drug abusers, compulsive gamblers, etc. | F20 - F30, F50 - F54, I23 |
| 574 | Day care center | P33 |
| ACTIVITIES PURPOSES AND ACTIVITIES | ||
| 600 | Community Chest, United Way, etc. | T70 |
| 601 | Booster club | Common Code 11 |
| 602 | Gifts, grants, or loans to other organizations | Common Code 11, 12 |
| 603 | Non-financial services of facilities to other organizations | Common Code 19 |
| OTHER PURPOSES AND ACTIVITIES | ||
| 900 | Cemetery or burial activities | Y50 |
| 901 | Perpetual (care fund (cemetery, columbarium, etc.) | Y50 |
| 902 | Emergency or disaster aid fund | M20 |
| 903 | Community trust or component | T70 |
| 904 | Government instrumentality or agency (see also 254) | W20 |
| 905 | Testing products for public safety | W90 |
| 906 | Consumer interest group | W90 |
| 907 | Veterans activities | W30 |
| 908 | Patriotic activities | A84, W24, W30 |
| 910 | Domestic organization with activities outside U.S. | Q20 - Q99 |
| 911 | Foreign organization | Q20 - Q99 |
| 912 | Title holding corporation | Common Code 11, S47 |
| 913 | Prevention of cruelty to animals | D20 |
| 914 | Achievement prizes or awards | W70 |
| 915 | Erection or maintenance of public building or works | W40 - W50, W80 |
| 916 | Cafeteria, restaurant, snack bar, food services, etc. | K99, Common Code 19 |
| 917 | Thrift ship, retail outlet, etc. | P29 |
| 918 | Book, gift or supply store | P29 |
| 919 | Advertising | Common Code 02 |
| 920 | Association of employees | J40 |
| 921 | Loans or credit reporting | W60 |
| 922 | Endowment fund or financial services | T20 - T99 |
| 923 | Indians (tribes, cultures, etc.) | A23 |
| 924 | Traffic or tariff bureau | W22 |
| 925 | Section 501(c)(1) with 50% deductibility | W20 |
| 926 | Government instrumentality other than section 501(c) | W20 |
| 927 | Fundraising | T20 - T99, Common Code 11, 12 |
| 928 | 4947(a)(2) Trust | T90 |
| 930 | Prepaid legal services pan exempt under IRC section 501(c)(20) | Y20 |
| 931 | Withdrawal liability payment fund 990 Section 501(k) child care organization | Y20 |
| 932 | State sponsored worker's compensation reinsurance | Y25 |
| 933 | 501(n) Charitable risk pool | Y20 |
| 934 | 529 Qualified state-sponsored tuition | B82, W60 |
| 990 | 501(k) Child care | P33 |
| EXCEPTIONS | ||
| 990-999 | Administrative codes | Z99 |
| 0 or 000 | Uncoded | Z99 |