Supplemental GCS Codes

Type of Support Terms

Intended Beneficiary/Population Group Codes

Recipient Auspice Codes

Recipient Type Common Codes

United States Regions and States

Type of Support Terms

The type of support code is used to designate the specific type of funding provided. Generally, indexers assign the one code that best describes the type of support awarded. A second type of support code is only assigned when the grant provides more than one type of support, e.g., a grant that provides general operating support and support for a specific program within the agency. Please note that this is a master list. Some of these types of support are specific to corporate philanthropy, program-related investments, or direct support of individuals.

ANNUAL CAMPAIGN any organized effort by a nonprofit to secure gifts on an annual basis; also called annual appeals

AWARDS/GRANTS BY NOMINATION ONLY

AWARDS/PRIZES/COMPETITIONS grants for artists' awards, prizes, competitions, housing, living space and work space

BRIDGE LOAN short-term loan to provide temporary financing until more permanent financing is available

BUILDING/RENOVATION grants for constructing, renovating, remodeling, or rehabilitating property. Includes general or unspecified capital support awards

BUSINESS START-UP/EXPANSION an area of activity supported by the investments of foundations or funders, the purpose of which is to stimulate the business sector

CAPITAL CAMPAIGN a campaign to raise funds for a variety of long-term purposes such as building construction or acquisition, endowments, land acquisition, etc.

CAUSE-RELATED MARKETING linking gifts to charity with marketing promotions

CHARITABLE USE REAL ESTATE program-related investments in properties that are used for charitable purposes. In most cases, a property such as a building is held by a foundation, who in turn donates or leases it at below market rates to a nonprofit organization. In other cases, a property consists of either land or buildings that are held for a period of time by a foundation and then either given away as a grant or sold to a nonprofit or to a government agency

COLLECTIONS ACQUISITION grants to libraries or museums to acquire permanent materials as part of a collection, usually books or art

COLLECTIONS MANAGEMENT/PRESERVATION grants for maintenance, preservation and conservation of materials

COMMISSIONING NEW WORKS grants to support the creation of new artistic works

COMPUTER SYSTEMS & EQUIPMENT grants to purchase or develop automated systems

CONFERENCES/SEMINARS includes workshops

CONSULTING SERVICES professional staff support provided by the foundation to a nonprofit to consult on a project of mutual interest or to evaluate services (not a cash grant)

CONTINUING SUPPORT a grant that is renewed on a regular basis

CURRICULUM DEVELOPMENT awards to schools, colleges, universities and educational support organizations to develop general or discipline-specific curricular

DEBT REDUCTION a grant to reduce a recipient organization's indebtedness; also referred to as deficit financing. Frequently refers to mortgage payments.

DONATED EQUIPMENT surplus furniture, office machines, paper, appliances, laboratory apparatus, or other items that may be given to charities, schools, or hospitals

DONATED LAND land or developed property. Institutions of higher education often receive gifts of real estate; land has also been given to community groups for housing development or for parks or recreational facilities.

DONATED PRODUCTS companies giving away what they make or produce. Product donations can include periodic clothing donations to a shelter for the homeless or regular donations of pharmaceuticals to a health clinic resulting in a reliable supply.

ELECTRONIC MEDIA/ONLINE SERVICES grants for support of projects on the Internet and World Wide Web, including online publications and databases, development of Web sites, electronic networking and messaging services, CD-ROM products, and interactive educational programs

EMERGENCY FUNDS a one-time grant to cover the immediate short-term funding needs of a recipient organization on an emergency basis

EMPLOYEE MATCHING GIFTS usually made by corporate foundations to match gifts made by corporate employees

EMPLOYEE-RELATED SCHOLARSHIPS scholarship program funded by a company-sponsored foundation usually for children of employees; programs are frequently administered by the National Merit Scholarship Corp., which is responsible for selection of scholars

EMPLOYEE-RELATED WELFARE general welfare grants/loans to current or former company employees and their families

EMPLOYEE VOLUNTEER SERVICES an ongoing coordinated effort through which the company promotes involvement with nonprofits on the part of employees. The involvement may be during work time or after hours. Employees may also volunteer on their own initiative; however, that is not described as corporate voluntarism.

ENDOWMENT FUNDS a bequest or gift intended to be kept permanently and invested to provide income for continued support of an organization

EQUIPMENT grants to purchase equipment, furnishings or other materials

EQUITY INVESTMENTS an ownership position in an organization or venture taken through an investment. Returns on the investment are dependent on the profitability of the organization or venture

EXCHANGE PROGRAMS a program that sends students to study in other countries and allows students from those countries to exchange places with its participants

EXHIBITIONS awards to institutions such as museums, libraries or historical societies specifically to mount an exhibit or to support the installation of a touring exhibit

FACULTY/STAFF DEVELOPMENT

FELLOWSHIP FUNDS

FELLOWSHIPS usually indicates funds awarded to educational institutions to support fellowship programs

FELLOWSHIPS — TO INDIVIDUALS

FILM/VIDEO/RADIO PRODUCTION a grant to fund a specific film, video, or radio production, often named in the grant text. (Do not use for general support of TV/radio stations.)

FOREIGN APPLICANTS applicants from countries other than the U.S. who are eligible to apply for certain programs administered by American foundations

FOUNDATION-ADMINISTERED PROGRAMS

GENERAL/OPERATING SUPPORT grants for the day- to-day operating costs of an existing program or organization or to further the general purpose or work of an organization; also called unrestricted grants

GRADUATE SUPPORT funds awarded to individuals for graduate work through programs administered by the grantmaker

GRANTS BY NOMINATION ONLY scholarships, fellowships, research grants, and other awards or grants for which individuals must be nominated by the grantmakers, an allied institution, or a third party in order to be considered

GRANTS FOR SPECIAL NEEDS funds given directly to individuals or on their behalf, including grants and/or loans to cover medical expenses and other basic needs for economically disadvantaged individuals

GRANTS TO INDIVIDUALS — NEC

INCOME DEVELOPMENT grants for fundraising, marketing and to expand audience base

INTERIM FINANCING short-term loan to provided temporary financing until more permanent financing is available

INTERNSHIP FUNDS usually indicates funds awarded to an institution or organization to support an internship program rather than a grant to an individual

IN-KIND GIFTS a contribution of equipment, supplies, or other property as distinct from a monetary grant Some organizations may also donate space or staff time as an in-kind contribution

LAND ACQUISITION grants to purchase real estate property

LINE OF CREDIT agreement by a bank that a company may borrow at any time up to an established limit

LINKED DEPOSIT a deposit in an account with a financial institution to induce that institution's support for one or more projects. By accruing no interest or low interest on its deposit, a foundation essentially subsidizes the interest rate of the project borrowers.

LOAN GUARANTEE a pledge to cover the payment of debt or to perform some obligation if the person liable fails to perform

LOANED TALENT an aspect of employee voluntarism. It differs from the usual definition of such in that it usually involves loaned professionals and executive staff who are helping a nonprofit in an area involving their particular skills.

LOANS/PROMISSORY NOTES see "Program-related investments/loans" and "student loans to individuals"

LOANS FOR LOAN FUNDS funding for nonprofit or for-profit institutions that have specialized lending capacities. They obtain capital in the form of equity and low-interest loans (PRIs) from a variety of sources, including foundations and other funders, to form a “lending pool.”

MANAGEMENT DEVELOPMENT/CAPACITY BUILDING grants for salaries, staff support, staff training, strategic and long-range planning, capacity building, budgeting and accounting

MATCHING/CHALLENGE SUPPORT a grant which is made to match funds provided by another donor (See also, "Employee matching gifts")

MORTGAGE FINANCING funds to lending organizations providing low-interest mortgages to needy individuals

OFFICERS & TRUSTEES DISCRETIONARY GRANTS

PERFORMANCE/PRODUCTION COSTS a grant to cover costs specifically associated with mounting a performing arts production, often named in the grant text

POSTGRADUATE SUPPORT funds for the pursuit of advance research or study after receiving a doctoral degree

PRECOLLEGE SUPPORT scholarships and loans given for expenses related to elementary or secondary education, such as private school tuition

PROFESSORSHIPS a grant to an educational institution to endow a professorship or chair

PROGRAM DEVELOPMENT grants to support specific projects or programs as opposed to general purpose grants

PROGRAM EVALUATION grants to evaluate a specific project or program; includes awards both to agencies to pay for evaluation costs and to research institutes and other program evaluators

PROGRAM-RELATED INVESTMENT/LOANS a loan to an organization for a project related to the foundation's stated purpose and interests

PUBLIC RELATIONS SERVICES may include printing and duplicating, audio-visual and graphic arts services, helping to plan special events such as festivals, piggyback advertising (advertisements that mention a company while also promoting a nonprofit), and public service advertising

PUBLICATION a grant to fund reports or other publications issued by a nonprofit resulting from research or projects of interest to the funder

RECOVERABLE GRANTS funds provided by a philanthropist to fulfill a role similar to equity. A recoverable grants may include an agreement to treat the investment as a grant if the enterprise is not successful, but to repay the investor if the enterprise meets with success.

RESEARCH funds to cover the costs of investigations and clinical trials, including demonstration and pilot projects (Research grants for individuals are usually referred to as fellowships.)

RESIDENCIES a nonmonetary award usually of short duration, usually only for artists of all disciplines to further their creative work. Meals, living quarters, equipment, and studio space may be provided.

SCHOLARSHIP FUNDS a grant to an educational institution or organization to support a scholarship program, mainly for students at the undergraduate level (See also "employee-related scholarships")

SCHOLARSHIPS — TO INDIVIDUALS

SEED MONEY a grant to start, establish or initiate a new project or organization; may cover salaries and other operating expenses of a new project. Also called start-up funds.

STUDENT AID see "Fellowships," "Scholarships - to individuals," and "Student loans - to individuals"

STUDENT LOANS--TO INDIVIDUALS assistance awarded directly to individuals in the form of educational loans

SUPPORT FOR GRADUATES OR STUDENTS OF SPECIFIC SCHOOLS applicants are restricted to those who attend or have attended a specific school. Some programs may also specify institutions to be attended after graduation. In many cases, application must be made through the high school or college instead of the foundation.

TECHNICAL ASSISTANCE operational or management assistance given to nonprofit organizations, including fundraising assistance, budgeting and financial planning, program planning, legal advice, marketing and other aids to management

TECHNICAL EDUCATION SUPPORT funds awarded to individuals to attend postsecondary institutions that offer certificates in education directly related to preparation for specific careers, and which require no more than two years of study

TRAVEL GRANTS awards that cover transportation and/or out-of-town living expenses. Enrollment in a college or university is not usually required

UNDERGRADUATE SUPPORT funds awarded to individuals for undergraduate work through programs administered by the grantmaker

WORK-STUDY GRANTS grants for educational expenses given to students who engage in a part-time work arrangement. A work commitment of 10-15 hours per week is usually required.

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Intended Beneficiary/Population Group Codes

The Intended Beneficiary/Population Group Code is a two-digit alphanumeric code used to describe the characteristics (age, sex, race/ethnic heritage, and other characteristics) of the population that is intended to benefit from the grant activity.

Codes A1 through A6 are used for grants which benefit both males and females within particular age categories. Multiple Codes may be assigned when the intended beneficiary group is identified by multiple characteristics (e.g., disabled children, black women, Hispanic refugees) or when a grant program benefits more than one population group (e.g., a program to build housing for the disabled as well as low-income senior citizens) or two specified minority groups (e.g., black and Hispanic youth).

Multiple codes are not assigned when the intended beneficiary group is identified by the general characteristic of the group. For example, a grant to increase educational opportunities for minorities should be classified E0 (minorities general); multiple codes should not then be assigned for each specific minority group. Additionally, double-coding is not used for children's grants serving more than one children's age group; instead the general children's code A2 is sufficient.

Code	Description
A0	Not specified/general public
A1	Infants/toddlers
A2	Children/youth
A3	Children
A4	Youth/adolescents
A5	Adults
A6	Aging/elderly/senior citizens
A7	Young adults
D0	Disabilities, people with
D1	Physically disabled
D2	Blind/visually impaired
D3	Deaf/hearing impaired
D4	Mentally disabled
E0	Minorities
E1	Asians/Pacific Islanders
E2	African Americans/Blacks
E3	Hispanics/Latinos
E4	Native Americans/American Indians
E5	Indigenous people
E9	Minorities, other special group
F0	Women
F1	Infants/toddlers, female
F2	Girls/young women
F3	Girls
F4	Youth/adolescents, female
F5	Adults, women
F6	Aging, women
F7	Young adults, female
M0	Men
M1	Infants/toddlers, male
M2	Boys/young men
M3	Boys
M4	Youth/adolescents, male
M5	Adults, men
M6	Aging, men
M7	Young adults, male
N0	Other named groups
N1	Military/veterans
N2	Offenders/ex-offenders
N3	Substance abusers
N4	AIDS, people with
N5	Single parents
N6	Crime/abuse victims
N7	Terminal illness, people with
O0	Minorities
O1	LGBTQ
O2	Immigrants/refugees
P0	Economically disadvantaged
P1	Homeless
P2	Migrant workers

Recipient Auspice Codes

The recipient/auspice code is a 1-letter code that identifies organizations by their affiliation or basic governing structure. Regarding religious affiliation, the code identifies organizations affiliated with or governed by religious bodies even though the services are not necessarily operated within a formal religious structure such as a church or temple. When identifying basic governing structure, the code reveals the type of institution/ individuals who establish policy and govern the operations of the organization.

The code is designed to allow more accurate documentation on the changing governance of voluntary sector organizations and the contributions of religious bodies in areas of voluntary sector activity not directly related to worship or spiritual development. The four codes listed in bold should be applied to organizations when there is insufficient information about the nature of governance. The application and use of these codes bear no relationship to legal determinations of a group's exemption from tax requirements as a church or organized religious body, nor do they necessarily reflect the nature of the users or beneficiaries of an organization's services.

G = GOVERNMENTAL AUSPICES

Departments, agencies, and other services operated by and within federal, state or local governments, including quasi-governmental agencies governed by both government and private representatives.

F = FEDERAL GOVERNMENT AUSPICES

L = LOCAL, COUNTY, OR MUNICIPAL GOVERNMENT

S = STATE GOVERNMENT AUSPICES

Q = QUASI-GOVERNMENTAL AGENCIES (ALL LEVELS)

T = TRIBAL GOVERNMENT

R = RELIGIOUS AFFILIATION/AUSPICES

Institutions and agencies affiliated with and governed by specific organized religions and religious bodies even though the services are not necessarily operated within a formal religious structure such as a church or temple or for the exclusive benefit of members of the religion.

C = CATHOLIC AFFILIATION/AUSPICES

P = PROTESTANT AFFILIATION/AUSPICES

Include Episcopal (Anglican), Baptist, Lutheran, Methodist, Presbyterian, Evangelical, Moravian, Quaker, Mennonite

A = CHRISTIAN AFFILIATION/AUSPICES, GENERAL & NEC

Include Mormon, Greek Orthodox, Russian Orthodox

J = JEWISH AFFILIATION/AUSPICES

O = OTHER RELIGIOUS AFFILIATION/AUSPICES

Including Buddhist, Confucian, Hindu, etc.

U = ISLAMIC AFFILIATION/AUSPICES

N = PRIVATE NONSECTARIAN AUSPICES

Institutions governed by boards of individuals who are generally elected to office by members of the organization or by other board members.

I = NONSECTARIAN MEMBERSHIP ORGANIZATIONS

REPRESENTING INDIVIDUALS (e.g., alumna associations, professional societies, country clubs, etc.)

M = NONSECTARIAN MEMBERSHIP ORGANIZATIONS

REPRESENTING ORGANIZATIONS (e.g., associations of hospitals, schools, manufacturers and other businesses, etc.)

Z = AFFILIATION (GOVERNANCE) UNDETERMINED

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Recipient Type Common Codes

The National Taxonomy of Exempt Entities divides the universe of nonprofit organizations into 26 Major Field Areas (designated as A-Z). Within each of these alphabetic designations, numeric positions 20 through 99 are reserved for activities specific to that field area. The first 19 positions are reserved for what are known as "common codes" (positions 9, 10, and 19 are not currently being used). These represent activities or types of organizations that can exist across all or most of the major field areas. For example, "05" is the common code for research institutes and services, with B05 representing Educational Research, C05 Environmental Research, etc. The constraints of some databases have resulted in the common codes being noted alternatively by the letter of the alphabet. (These appear in parentheses in the listing below.)

In the listing below, after the definition of each common code we have included indexing suggestions concerning Foundation Center use of the common codes. This style of annotation describing Foundation Center usage of the codes is similar to that included in the full list of NTEE codes and definitions and in the Thesaurus.

01 (A) - Alliance Organizations
Organizations whose activities focus on changing or influencing public policy within a major field area. For broad-based citizen action and multi-issue advocacy groups, use Major Field Area R — CIVIL RIGHTS, SOCIAL ACTION. See also: COMMUNITY COALITIONS (S21); LEGAL SERVICES (I80)

02 (B) - Management & Technical Assistance Services
Consultation, training, and other forms of management assistance services to nonprofit groups within a major field area. For management counseling and assistance organizations that work in more than one major field area (e.g., The Support Center, etc.), use S02 within Major Field Area S — COMMUNITY IMPROVEMENT & CAPACITY BUILDING. See also: MANAGEMENT SERVICES FOR SMALL BUSINESS/ENTREPRENEURS (e.g., Executive Service Corps) (S43)

03 (C) - Professional Societies/Associations
Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within a major field area (e.g., American Medical Association; American Library Association; America Society of International Law, National Conference of Black Lawyers, etc.). For general associations of nonprofit organizations, use Major Field Area T — PHILANTHROPY & VOLUNTARISM. For disease/disorder/medical discipline related health associations, see Major Field area G. See also: CHAMBERS OF COMMERCE, BUSINESS LEAGUES (S41); PARENT TEACHER ASSOCIATION (B94); SORORITIES/FRATERNITIES (B83); ALUMNI ASSOCIATIONS (B84); ORGANIZATIONS OF STUDENTS NEC (B80); LABOR UNIONS/ORGANIZATIONS (J40); RETARDED CITIZENS ASSOCIATIONS (P82)

04 (D) - Regulation, Administration, Accreditation Services
Organizations whose primary activity is to set standards, monitor performance, confer accreditation, or otherwise regulate and administer nonprofit groups within a major field area. For organizations that regulate or monitor nonprofit or philanthropic activities in many areas, use Major Field Area T — PHILANTHROPY & VOLUNTARISM

05 (E) - Research Institutes/Services
Organizations or programs whose primary purpose is to conduct research within a major field area. For research on specific diseases/disorders/medical disciplines, use Major Field Area H — MEDICAL RESEARCH. For research institutes that focus on specific scientific disciplines, use Major Field Area U — SCIENCE RESEARCH INSTITUTES/SERVICES. For research in the social science fields, use Major Field Area V — SOCIAL SCIENCE RESEARCH INSTITUTES/SERVICES

06 (F) - Public Policy Research and Analysis Services
Organizations or programs that conduct research and analysis on public policy within a major field area. For broad-based research and public policy institutes such as Hoover Institution, the Brookings Institution, Heritage Foundation, etc., use W06 within Major Field Area W — PUBLIC/SOCIETY BENEFIT-MULTIPURPOSE

07 (G) - Reform
Organizations whose activities focus on changing fundamental structures of institutions, systems, and/or policies (such as the legal system)

08 (H) - Ethics
Includes all ethical practices and refers to all institutions; excludes the study of ethics (see A77) and other disciplinary ethics study (e.g., Bioethics, use E85)

11 (I) - Single Organization Support
Organizations existing as a support or fundraising entity for a single institution

12 (J) - Fund Raising and/or Fund Distribution
Organizations that raise and distribute funds for multiple organizations within a major field area (e.g, Business Committee for the Arts, United Negro College Fund, Council for Financial Aid to Education, etc.). See also: FEDERATED GIVING PROGRAMS (T70); PRIVATE GRANTMAKING FOUNDATIONS (T20); PUBLIC OR COMMUNITY FOUNDATIONS (T30)

13 (K) - Equal Opportunity and Access
Organizations that provide services to ensure equal opportunity and access for all individuals to services within a major field area (e.g., equal employment or housing opportunity services, etc.). For groups that work for equal opportunity and access in many fields, use Major Field Area R — CIVIL RIGHTS, SOCIAL ACTION. See also: LEGAL SERVICES (I80)

14 (L) - Information & Referral Services
Organizations (other than libraries) that gather, organize, and disseminate information on services within a major field area (e.g., the Clearinghouse for Arts Information, Call for Help, the Foundation Center, etc.). For information & referral services that cover services in many fields, use S14 within Major Field Area S — COMMUNITY IMPROVEMENT & CAPACITY BUILDING.

15 (M) - Public Education (increasing public awareness)
Organizations or programs that use a variety of techniques to educate or enlighten the public about issues within a major field area (e.g., Council on Hazardous Materials, the Floating Hospital, etc.). Does not include formal educational institutions or general education programs/services or libraries (see Major Field Area B— Education)

16 (N) - Volunteer Bureaus
Organizations or programs that recruit, train, and/or place volunteers for multiple agencies operating within a major field area (e.g., School Volunteers, Literacy Volunteers of America, Hospital Volunteers, etc.). For volunteer bureaus that serve agencies in more than one major field area, use S16 within Major Field Area S — COMMUNITY IMPROVEMENT & CAPACITY BUILDING

17 (O) - Government Agencies
Use for government departments with broad policy, administrative, and service responsibilities in a major field area. For example a state department of parks and recreation would be classified N17. For general government agencies (e.g., City of New York, Commonwealth of Massachusetts., etc.), use W17 within Major Field Area W — PUBLIC/SOCIETY BENEFIT

18 (P) - Formal/General Education
Formal/general education (not the same as public education) within a major field area. (The Foundation Center is not currently using this code.)

NOTES: Common Codes 09, 10, and 19 are reserved for future use. Throughout the taxonomy, NEC stands for "Not Elsewhere Classified."

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United States Regions and States

• East (region)
  • Middle Atlantic (division)
    • New Jersey (state)
    • New York (state)
    • Pennsylvania (state)
  • New England (division)
    • Connecticut (state)
    • Maine (state)
    • Massachusetts (state)
    • New Hampshire (state)
    • Rhode Island (state)
    • Vermont (state)

• Midwest (region)
  • East North Central (division)
    • Illinois (state)
    • Indiana (state)
    • Michigan (state)
    • Ohio (state)
    • Wisconsin (state)
  • West North Central (division)
    • Iowa (state)
    • Kansas (state)
    • Minnesota (state)
    • Missouri (state)
    • Nebraska (state)
    • North Dakota (state)
    • South Dakota (state)

• South (region)
  • East South Central (division)
    • Alabama (state)
    • Kentucky (state)
    • Mississippi (state)
    • Tennessee (state)
  • South Atlantic (division)
    • Delaware (state)
    • District of Columbia (national district)
    • Florida (state)
    • Georgia (state)
    • Maryland (state)
    • South Carolina (state)
    • Virginia (state)
    • West Virginia (state)
  • West South Central (division)
    • Arkansas (state)
    • Louisiana (state)
    • Oklahoma (state)
    • Texas (state)

• West (region)
  • Mountain (division)
    • Arizona (state)
    • Colorado (state)
    • Idaho (state)
    • Montana (state)
    • Nevada (state)
    • New Mexico (state)
    • Utah (state)
    • Wyoming (state)
  • Pacific (division)
    • Alaska (state)
    • California (state)
    • Hawaii (state)
    • Oregon (state)
    • Washington (state)

• Caribbean
  • Puerto Rico
  • Virgin Islands of the United States (state)

• South Pacific
  • American Samoa
  • Guam
  • Commonwealth of the Marianas