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IRS Activity Code
NAICS Code

Definitions

Major Group P
Human Services

P01 Alliances & Advocacy
P02 Management & Technical Assistance
P03 Professional Societies & Associations
P05 Research Institutes & Public Policy Analysis
P11 Single Organization Support
P12 Fund Raising & Fund Distribution
P19 Support N.E.C.
P20 Human Service
P21 American Red Cross
P22 Urban League
P24 Salvation Army
P26 Volunteers of America
P27 Young Men’s or Women’s Associations
P28 Neighborhood Centers
P29 Thrift Shops
P30 Children & Youth Services
P31 Adoption
P32 Foster Care
P33 Child Day Care
P40 Family Services
P42 Single Parent Agencies
P43 Family Violence Shelters
P44 In-Home Assistance
P45 Family Services for Adolescent Parents
P46 Family Counseling
P50 Personal Social Services
P51 Financial Counseling
P52 Transportation Assistance
P58 Gift Distribution
P60 Emergency Assistance
P61 Travelers’ Aid
P62 Victims’ Services
P70 Residential, Care
P73 Group Homes
P74 Hospices
P75 Senior Continuing Care Communities
P80 Centers to Support the Independence of Specific Populations
P81 Senior Centers
P82 Developmentally Disabled Centers
P84 Ethnic & Immigrant Centers
P85 Homeless Centers
P86 Blind & Visually Impaired Centers
P87 Deaf & Hearing Impaired Centers
P99 Human Services N.E.C.

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P
Human Services

Private nonprofit organizations whose primary purpose is to support the personal and social development of individuals and families; provide care, protection and supervision; and enhance the individual’s independence and ability to manage his or her own resources.


Includes: organizations that provide a broad range of social services to individuals or families, even though specific programs operated within those agencies may be classified elsewhere (e.g., American Red Cross, YMCAs, YWCAs, YMHAs, YWHAs); family service agencies; shelters and aftercare programs for victims of domestic violence; organizations that provide direct social services to children and adolescents (e.g., adoption and foster care services, child day care); personal social services; travelers aid; residential, custodial care facilities and services for individuals unable to live independently due to physical and developmental disabilities, age or physical infirmity; and programs that promote general independent functioning, living of individuals (e.g., retarded citizens associations, guide dog services for people with disabilities). Excludes: nursing homes or other custodial facilities that provide substantial medical care or nursing services (see E-Health Care).

NTEE Code   Activity Code

NAICS

P01 Alliances & Advocacy
Organizations whose activities focus on influencing public policy within the Human Services major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.

509

813000

P02 Management & Technical Assistance
Consultation, training, and other forms of management assistance
services to nonprofit groups within the Human Services major group area.
125
919
541000
P03

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 Human Services major group area.

205

813000
P05 Research Institutes & Public Policy Analysis
Organizations whose primary purpose is to conduct research and/or public policy analysis within the Human Services major group area.
124
125
480
541000
P11 Single Organization Support
Organizations existing as a fund-raising entity for a single institution within the Human Services major group area.

206, 301
601, 602 912, 927

813000
P12 Fund Raising & Fund Distribution
Organizations that raise and distribute funds for multiple organizations within the Human Services major group area.
301
602

927
813000
P19 Support N.E.C.
Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Human Services major group area.
603
916
813000
P20

Human Services
Organizations that provide a broad range of social services for individuals or families. Use this code for multiservice organizations such as Lutheran Social Services, Catholic Social Services and other community service organizations or community action agencies not specified below that provide a variety of services from throughout the P section or services from the P section in combination with services described in other sections (e.g., an organization that provides family counseling, substance abuse services, employment assistance and services for at-risk youth).
Includes:

  • 501(c)(4) Social welfare organizations.
560
624000
P21

American Red Cross
Separately incorporated, local chapters of the American Red Cross.

560

624000
P22

Urban League
Separately incorporated, local Urban League sites.

560

624000
P24 Salvation Army
Separately incorporated, local Salvation Army sites.
560 624000
P26

Volunteers of America
Separately incorporated, local Volunteers of America sites.
Excludes:

  • Separately incorporated skilled nursing or other health care facilities operated by Volunteers of America. Use the appropriate code in major group E-Health Care.
560 624000
P27

Young Men’s or Women’s Associations
Separately incorporated, local YMCA, YWCA, YMHA, YWHA sites.

560 624000
P28

Neighborhood Centers
Neighborhood-based multipurpose centers that offer, at a single location, a wide variety of services and activities that are structured to meet theneeds of the entire community through different programs for different age and interest groups.
Excludes:

  • Missions that are devoted exclusively to shelter for people who are homeless. Use Homeless Shelters (L41).
  • Missions that provide a broad range of services for people who are homeless. Use Homeless Centers (P85).

296
560

624000
P29

Thrift Shops
Organizations that offer new or second-hand furniture, appliances, clothing, toys and other material goods at lower than retail prices, and which often use the proceeds from sales to support other services to the community. Thrift shops accept direct donations from the public of new and reusable goods.
Excludes:

  • Organizations other than thrift shops that distribute clothing and other material goods. Use Emergency Assistance (P60).
560
917

918
624000
P30

Children & Youth Services
Organizations that provide a wide variety of informational, social and supportive services for children and youth including runaways and other troubled youth. Use this code for organizations that provide services for children and/or youth that are not specified below.
Includes:

  • Prevention of adolescent pregnancy.

Excludes:

560 624000
P31 Adoption
Organizations that arrange permanent homes under new legal parentage for individuals whose birth parents are unable or unwilling to provide for their care.
560 624000
P32 Foster Care
Organizations that provide an alternative family living arrangement in agency-supervised family homes for dependent children who have been removed from their homes because of abuse, neglect or abandonment; or for children or adults with disabilities who are unable to live with their birth families or in an independent setting.
560 624000
P33

Child Day Care
Organizations that provide substitute parental care for children during some portion of a twenty-four hour day.
Includes:

  • 501(k) child care centers.

Excludes:

  • Before and after school care for youth that emphasize youth development [use the appropriate code in the major group O-Youth Development].
560
574

990
624000
P40

Family Services
Organizations that provide a wide variety of social services that are designed to support healthy family development, improve the family’s ability to resolve problems and prevent the need for unnecessary placement of children in settings outside the home. Use this code for organizations that provide comprehensive family support services or which offer services other than those specified below.
Includes:

  • Family life, parent education - parenting skills.
560 624000
P42

Single Parent Agencies
Organizations like Parents Without Partners that provide supportive services for single parents.
Excludes:

560 624000
P43

Family Violence Shelters
Organizations that provide temporary shelter for women who have experienced domestic violence and for their children.
Excludes:

560 624000
P44

In-Home Assistance
Organizations that provide assistance in performing routine household, yard and personal care activities for frail elderly, disabled or indigent individuals or families whose normal routines have been disrupted by an emergency.
Excludes:

560 624000
P45

Family Services for Adolescent Parents
Organizations that provide pregnancy counseling, maternity home care and other supportive services for pregnant adolescents or adolescents who are parents.
Excludes:

560 624000
P46

Family Counseling
Organizations that offer therapeutic sessions which focus on the system of relationships and communication patterns among family members and which attempt to modify those relationships and patterns to achieve greater harmony. The therapist focuses on the family as a unit rather than concentrating on one of the members who is singled out as the one in need of treatment.
Includes:

  • Marriage counseling;
  • Premarital counseling; and
  • Pastoral counseling.

Excludes:

560
563
624000
P50

Personal Social Services
Organizations that provide a variety of personal social services or which offer personal social services not specified below.
Includes:

  • Individual development/self-help groups; and
  • Meditation and Yoga.
560
567
569
624000
P51 Financial Counseling
Organizations that provide advice and guidance for people who need assistance in obtaining credit, obtaining or correcting information in their credit records, reducing their debt burden or managing their financial resources more effectively.
560
565
624000
P52

Transportation Assistance
Organizations that provide or coordinate free or low-cost transportation services for older adults, people with disabilities, people with medical conditions, people who are indigent, students and other eligible individuals.
Excludes:

560 812000
P58

Gift Distribution
Organizations – like Toys for Tots – that provide, coordinate or raise money and donations for holiday assistance and gift distribution programs, usually but not exclusively organized around holidays.
Excludes:

560
561

624000
P60

Emergency Assistance
Organizations that provide food, clothing, household goods, cash and other forms of short-term emergency assistance for indigent individuals and families who have insufficient resources to meet their basic needs.
Excludes:

560
561
624000
P61

Travelers’ Aid
Organizations that provide supportive services including information and emergency assistance for tourists, travelers or other visitors who are stranded or have encountered other problems.
Excludes:

560
561
624000
P62

Victims’ Services
Organizations that provide supportive services for crime victims which may include crisis counseling, medical services, shelter away from their homes, escort services, transportation, child care, financial assistance, protective services, information about the mechanics of court proceedings, assistance with forms to file for reimbursement of crime-related expenses or losses, and/or advice and guidance concerning court appearances. Excludes:

560
561
624000
P70

Residential Care
Organizations that provide alternative living arrangements or supervised day programs for people who require care, supervision and support on a 24-hour basis or during part of the day. Use this code for organizations that provide residential, custodial care, but the specific nature of the facility is unclear, or which have multiple facilities which fall into more than one category below.
Includes:

  • Special day care.

Excludes:

326
560
623000
P73

Group Homes
Facilities, usually located in residential neighborhoods, that provide 24-hour non-medical care for individuals with disabilities who need supervision and/or assistance with activities of daily living; or for children and youth who have been neglected or abandoned who would benefit from a professionally supervised, treatment-oriented group environment.
Excludes:

560 623000
P74 Hospices
Organizations that provide palliative and supportive services including medical care, pain and symptom management, home nurse visitation, case management, counseling, and bereavement services for terminally ill people who are in the final stages of their illnesses and for members of their families.
560 623000
P75

Senior Continuing Care Communities
Residential facilities for older adults who are unable to function in an independent living environment because they need assistance with toileting, bathing, dressing, medication, meals and housekeeping and other activities of daily living, but do not require nursing care on a regular basis.
Includes:

  • Assisted living facilities for seniors;
  • Continuing care retirement communities (CCRCs);
  • Life care communities; and
  • Senior residential care homes (also known as group homes for seniors, senior board and care, residential facilities for the elderly and RCFEs).

Excludes:

153
382
560
623000
P80

Centers to Support the Independence of Specific Populations
Organizations that provide multipurpose centers or services that meet the needs and interests of a particular target population. Use this code for centers or services for special populations not specified below or for facilities that serve multiple special populations.
Includes:

  • Women’s centers.
160
560
624000
P81

Senior Centers
Multipurpose centers that offer, at a single location, a wide variety of services and activities that are needed by and of interest to the senior population. Also included are organizations that administer funding for senior services under Title III of the Older Americans Act.
Excludes:

560 624000
P82

Developmentally Disabled Centers
Organizations such as retarded citizens associations that provide or coordinate a wide variety of programs and services for people with developmental disabilities.
Excludes:

  • Single service organizations, e.g., day care or group homes. Use the appropriate single service code.
160
560
624000
P84

Ethnic & Immigrant Centers
Multipurpose centers that offer a wide variety of services and activities that are structured to meet the social, educational, economic, recreational and other needs of specific ethnic and/or immigrant groups in ways that are culturally appropriate.
Excludes:

  • Immigrants’ rights organizations. Use Civil Rights (R20).
  • Single service agencies that target specific ethnic groups or immigrants. Use the appropriate code for the service.
560 624000
P85

Homeless Centers
Organizations that provide supportive services for individuals and families who are homeless or which work with people who are at risk for homelessness in an effort to prevent them from losing their permanent residence.
Excludes:

  • Soup kitchens or other meals for the homeless provided as stand-alone services. Use Soup Kitchens (K35).
  • Temporary shelter for people who are homeless. Use Homeless Shelters (L41).
560 624000
P86

Blind & Visually Impaired Centers
Organizations that provide or coordinate a wide variety of programs and services for people who are blind or have visual impairments.
Excludes:

  • Single service organizations for people who are blind or have visual impairments, e.g., a group home. Use the appropriate code for the service.
160
560
624000
P87

Deaf & Hearing Impaired Centers
Organizations that provide or coordinate a wide variety of programs and services for people who are deaf or have hearing impairments.
Excludes:

  • Single service organizations for people who are deaf or have hearing impairments, e.g., a group home. Use the appropriate code for the service.
160
560
624000
P99 Human Services N.E.C.
Use this code for organizations that clearly provide human services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
560 624000

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