* Core 2005 501(c) others.

VARIABLE LABELS
EIN "Employer identification number."
FisYr "Fiscal year (ending year)"
NAME "Organization name."
STATE "Two-letter state abbreviation."
NTEE1 "NTEE major group (A-Z)"
NTEECC "NTEECC classification"
ADDRESS "Address"
CITY "City"
ZIP "ZIP code."
zip5 "First 5 digits of zip code"
FIPS "2-digit State + 3-digit County FIPS code (Federal Information Processing Standard). See also U.S. Census Bureau State & County QuickFacts."
MSA_NECH "Metropolitan Statistical Area (NCCS file) (list)"
PMSA "Primary Metropolitan Statistical Area - the component areas that comprise a CMSA (76 PMSAs as of 1995). (list)"
TAXPER "Ending date for tax period of financial data. Core files for 1997 on are in "yyyymm" format (199412=Dec. 1994). Earlier years use 2-digit year ("9412")."
StYear "Starting year (yyyy when fiscal year began, which is also the tax form year)"
outnccs "Out-of-scope (IN/OUT) (see OUTREAS doc. for details)"
OUTREAS "Reason why out of scope"
SUBSECCD "IRS subsection code (03=501(c)(3), etc.)"
ntmaj5 "Major subsector (5)"
ntmaj10 "10 NTEE major groups"
ntmaj12 "12 NTEE major groups: ntmaj10 plus higher education (BH) and hospitals (EH)"
MAJGRPB "Major NTEE group plus hospitals and higher education"
NTEEconf "NTEE classification confidence rating (A/B/C)"
ACTIV1 "First activity code."
ACTIV2 "Second activity code."
ACTIV3 "Third activity code."
CONT "Total public support (Line 1d: sum of direct public support (1a), indirect public support (1b), and government contributions and grants (1c))"
PROGREV "Program service revenue, line 2"
DUES "Membership dues and assessments, line 3. (Includes only portion of dues for which member directly benefits. "Dues" to public charities are often more accurately reported as Contributions.)"
INVINC "Total investment income (Sum of lines 4, 5, and 7)"
SAVINT "Interest on savings and temporary cash investment, line 4"
SECINC "Dividends and interest from securities, line 5"
RENTINC "Gross rents, line 6a"
RENTEXP "Rental expenses, line 6b"
NETRENT "Net rental income, line 6c"
OTHINVST "Other investment income, line 7"
SECUR "Gross amount from sale of securities, Column A - line 8a"
SALESEXP "Cost or other basis of securities and sales expenses, Column A - line 8b"
SALESECN "Net gain/loss from sale of securities, Column A - line 8c"
SALEOTHG "Gross amount from sale of assets other than inventory, Column B - line 8a"
SALEOTHE "Cost or other basis of other assets and sales expenses, Column B - line 8b"
SALEOTHN "Net gain/loss from sale of other assets, Column B - line 8c"
SPEVTG "Gross revenue from special events, line 9a"
DIREXP "Direct expenses other than fundraising for special events, line 9b"
FUNDINC "Net income/loss from special events, line 9c"
INVENTG "Gross sales of inventory less returns and allowances, line 10a"
GOODS "Cost of goods sold, line 10b"
GRPROF "Gross profit/loss from sales of inventory, line 10c"
OTHINC "Other revenue, line 11"
TOTREV2 "Total revenue, line 12"
TOTREV "Total revenue, Line 12 (calculated as CONT + PROGREV + DUES + INVINC + NETRENT + SALESECN + SALEOTHN + FUNDINC + GRPROF + OTHINC)"
GRREC "Gross receipts (Sum of lines 6b, 8b (Columns A and B), 9b, 10b, and 12)"
SOLICIT "Fundraising expenses, line 15"
EXPS "Total expenses, line 17"
NETINC "Net income (excess or deficit) for the year, line 18"
OTHCHGS "Other changes in net assets or fund balances, line 20"
FUNDBAL "Net assets or fund balance at end-of-year, line 21"
COMPENS "Compensation of officers, directors, etc. - Total, Column A - line 25 (excludes compensation for 990-EZ filers)"
OTHSAL "Other salaries and wages - Total, Column A - line 26 (excludes other salaries and wages for 990-EZ filers)"
PAYTAX "Payroll taxes - Total, Column A - line 29 (excludes payroll taxes for 990-EZ filers)"
FUNDFEES "Professional fundraising fees - Total, Column A - line 30"
ASS_BOY "Total assets at beginning-of-year, Column A - line 59"
ASS_EOY "Total assets at end-of-year, Column B - line 59"
BOND_BOY "Tax-exempt bond liabilities at beginning-of-year, Column A - line 64a"
BOND_EOY "Tax-exempt bond liabilities at end-of-year, Column B - line 64a"
MRTG_BOY "Mortgages and other notes payable at beginning-of-year, Column A - line 64b"
MRTG_EOY "Mortgages and other notes payable at end-of-year, Column B - line 64b"
LIAB_BOY "Total liabilities at beginning-of-year, Column A - line 66"
LIAB_EOY "Total liabilities at end-of-year, Column B - line 66"
RETE_BOY "Retained earnings, endowment, accumulated income, or other funds at beginning-of-year, Column A - line 72"
RETEARN "Retained earnings, endowment, accumulated income, or other funds at end-of-year, Column B - line 72"
NETA_BOY "Total fund balances or net assets at beginning-of-year, Column A - line 73"
Q78A "Unrelated business income of $1,000 or more?, Line 78a"
POLPURP "Political expenditures (direct or indirect), line 81a"
INITFEES "501(c)(7) Organizations initiation fees and capital contributions included on line 12, line 86a"
GRRECPUB "501(c)(7) Organizations gross receipts on line 12 for public use of facilities, line 86b"
GRRECMEM "501(c)(12) Organizations gross income from members or shareholders, line 87a"
GRRECOTH "501(c)(12) Organizations gross income from other sources, line 87b"
LEGEXP "Expenses paid for legislative activities (Sch A, Part III), line 1"
CONT4 "Gifts, grants, and contributions received (Sch A, Part IV-A), Column E - line 15"
DUES4 "Membership fees received (Sch A, Part IV-A), Column E - line 16"
GRREC4 "Gross receipts related to exempt purpose (Sch A, Part IV-A), Column E - line 17"
INVINC4 "Gross investment, rent, royalty, and UBIT income (Sch A, Part IV-A), Column E - line 18"
TAXREV4 "Tax revenues (Sch A, Part IV-A), Column E - line 20"
GVTSRV4 "Value of services furnished by government (Sch A, Part IV-A), Column E - line 21"
OTHINC4 "Other income (Sch A, Part IV-A), Column E - line 22"
INCPURP4 "Total minus gross receipts (Sch A, Part IV-A), Column E - line 24"
GRROOT "Lobbying to influence public opinion (Sch A, Part VI-A), line 36b"
INFLEXP "Lobbying to influence legislative body (Sch A, Part VI-A), line 37b"
LOBOTH "Other exempt purpose expenditures (Sch A, Part VI-A), line 39b"
LOBNOTAX "Lobbying nontaxable amount (Sch A, Part VI-A), line 41b"
GRTNONTX "Grassroots nontaxable amount (Sch A, Part VI-A), line 42b"
EXGRROOT "Excess grass roots expenditures: line 36b less line 42b (Sch A, Part VI-A), line 43b"
EXLOBEXP "Excess lobbying expenditures: line 38b less line 41b (Sch A, Part VI-A), line 44b"
RULEDATE "Ruling date: year and month of IRS ruling or determination letter recognizing orgs exempt status (YYYYMM)"
FNDNCD "Reason for & type of 501(c)(3) exempt status including codes for operating and grantmaking foundations, and broad type of public charity"
FRCD "Filing requirements code. The 1st 2 characters indicate the requirements for 990/990-EZ forms. The 3rd character = 1 if a 990-PF is required or 0 if not."
REASON "Reason why org. not private foundation (Sched. A, Pt.IV)"
AFCD "Affiliation code"
CONTACT "Contact person (from IRS files)"
SEC_NAME "Secondary organization name"
ARED "Advance Ruling Expiration Date"
GEN "Group Exemption Number"
DISTRICT "IRS District Office"
LEVEL1 "Public charity or private foundation?"
LEVEL2 "Reporting public charity groups."
level3 "Major NTEE category"
level4 "NTEE-CC Major Group"
DEDUCTCD "IRS Deductibility code"
CLASSCD "IRS Classification code"
NTEECC4D "NTEE-CC code 4th & 5th characters used for supporting organizations"
ORGCD "Organization code: corporation, trust, association, etc."
DLN "Document Locator Number used by the IRS"
VERIFY "Financials have been verified"
RandNum "Random number between 0 and 1 used for creating samples"
ACCPER "Accounting period"
ntee2007a "NTEE-CC (2007 draft, v.1)"
.

.
VALUE LABELS AFCD
"2" "Intermediate organization (no group exemption)"
"1" "Central organization (no group exemption)"
"0" "Unknown"
"9" "Subordinate in a group ruling."
"8" "Central - parent (group ruling) and is a church or 501 (c)(1)"
"7" "Intermediate- group exempt intermediate organization of a national, regional or geog. group"
"6" "Central - parent (group ruling) and is not a church or 501(c)(1)"
"3" "Independent org. or independent auxiliary unaffil. w. national, regional or geogr. grouping"
.
VALUE LABELS DEDUCTCD
"0" "Description unknown at this time"
"1" "Contributions are deductible"
"2" "Contributions are not deductible"
"4" "Contributions are deductible by treaty (foreign organizations)"
.
VALUE LABELS FNDNCD
"10" "Church"
"09" "Suspense"
"04" "Private non-operating foundation"
"03" "Private operating foundation (other)"
"02" "Private operating foundation exempt from paying excise taxes on investment income"
"00" "All organizations except 501(c)(3)"
"21" "Supporting Organization 509(a)(3) Type I"
"22" "Supporting Organization 509(a)(3) Type II"
"23" "Supporting Organization 509(a)(3) Type III functionally integrated"
"18" "Organization organized and operated to test for public safety"
"24" "Supporting Organization 509(a)(3) Type III not functionally integrated"
"17" "Supporting Organization 509(a)(3) for benefit and in conjunction with organization(s) coded 10-16"
"16" "Organization income is <=1/3 investment or unrelated business and >1/3 donated or related to purpose"
"15" "Organization with a substantial portion of support from a governmental unit or the general public"
"14" "Governmental unit"
"13" "Organization operated for the benefit of a public (government owned or run) college or university"
"12" "Hospital or medical research organization"
"11" "School"
.
VALUE LABELS FRCD
"01" "Required to file 990 (all other) or 990EZ"
"07" "Required to file 990 - Government 501 ( c) (1)"
"03" "Required to file 990 - Group Return"
"04" "Required to file 990BL - Black Lung Trust"
"00" "Not required to file (all other)"
"14" "Not required to file - State Instrumentality or Political Subdivision"
"13" "Not required to file - Religious Organization"
"06" "Not required to file - Church"
"02" "Required to file 990N (gross receipts less than $25,000)"
.
VALUE LABELS LEVEL1
"U" "Unknown"
"O" "Other Nonprofits"
"PF" "Private Foundation"
"PC" "Public Charity"
.
VALUE LABELS LEVEL2
"M" "Mutual Benefit Public Charity"
"S" "Supporting Public Charity"
"O" "Operating Public Charity"
.
VALUE LABELS level3
"ZF" "Other Supporting Public Benefit"
"ZE" "General fundraising"
"ZD" "Public foundations"
"ZC" "Private grantmaking foundations"
"ED" "Education"
"ZB" "Fundraising within NTEE major group"
"AR" "Arts, culture and humanities"
"ZA" "Single organization support"
"MO" "Other mutual benefit"
"MR" "Pension and retirement funds"
"UN" "Unknown, unclassified"
"RE" "Religion related"
"PB" "Public, societal benefit"
"IN" "International, foreign affairs"
"HS" "Human Services"
"HE" "Health"
"EN" "Environment/animals"
.
VALUE LABELS level4
"F" "Mental Health, Crisis Intervention"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"Q" "International, Foreign Affairs, and National Security"
"" "Unknown"
"L" "Housing, Shelter"
"G" "Diseases, Disorders, Medical Disciplines"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"R" "Civil Rights, Social Action, Advocacy"
"M" "Public Safety"
"H" "Medical Research"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"S" "Community Improvement, Capacity Building"
"N" "Recreation, Sports, Leisure, Athletics"
"I" "Crime, Legal Related"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"O" "Youth Development"
"J" "Employment, Job Related"
"Z" "Unknown"
"E" "Health"
"U" "Science and Technology Research Institutes, Services"
"P" "Human Services - Multipurpose and Other"
"K" "Food, Agriculture, and Nutrition"
.
VALUE LABELS MAJGRPB
"A" "A-Arts, Culture & Humanities"
"O" "O-Youth Development"
"B" "B-Education"
"P" "P-Human Services, Multipurpose and Other"
"BH" "BH-Higher educ."
"Q" "Q-International, Foreign Affairs"
"C" "C-Environment"
"R" "R-Civil Rights/Advocacy"
"D" "D-Animal Related"
"S" "S-Community Improvement"
"E" "E-Health - General"
"T" "T-Philanthropy, Voluntarism"
"EH" "EH-Hospitals"
"U" "U-Science and Technology"
"F" "F-Mental Health"
"V" "V-Social Science"
"G" "G-Health - Disease Specific (general)"
"W" "W-Public, Society Benefit"
"H" "H-Health - Disease Specific (research)"
"X" "X-Religion Related"
"I" "I-Crime, Legal Related"
"Y" "Y-Mutual/Membership Benefit"
"J" "J-Employment, Job Related"
"Z" "Z-Unknown, Unclassified"
"K" "K-Food, Agriculture, Nutrition"
"L" "L-Housing, Shelter"
"M" "M-Public Safety, Disaster Preparedness"
"N" "N-Recreation and Sports"
.
VALUE LABELS NTEE1
"K" "Food, Agriculture, and Nutrition"
"F" "Mental Health, Crisis Intervention"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"Q" "International, Foreign Affairs, and National Security"
"" "Unknown"
"L" "Housing, Shelter"
"G" "Diseases, Disorders, Medical Disciplines"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"R" "Civil Rights, Social Action, Advocacy"
"M" "Public Safety"
"H" "Medical Research"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"S" "Community Improvement, Capacity Building"
"N" "Recreation, Sports, Leisure, Athletics"
"I" "Crime, Legal Related"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"O" "Youth Development"
"J" "Employment, Job Related"
"Z" "Unknown"
"E" "Health"
"U" "Science and Technology Research Institutes, Services"
"P" "Human Services - Multipurpose and Other"
.
VALUE LABELS nteeFinal1
"P" "Human Services - Multipurpose and Other"
"K" "Food, Agriculture, and Nutrition"
"F" "Mental Health, Crisis Intervention"
"V" "Social Science Research Institutes, Services"
"A" "Arts, Culture, and Humanities"
"Q" "International, Foreign Affairs, and National Security"
"" "Unknown"
"L" "Housing, Shelter"
"G" "Diseases, Disorders, Medical Disciplines"
"W" "Public, Society Benefit - Multipurpose and Other"
"B" "Education"
"R" "Civil Rights, Social Action, Advocacy"
"M" "Public Safety"
"H" "Medical Research"
"X" "Religion Related, Spiritual Development"
"C" "Environmental Quality, Protection, and Beautification"
"S" "Community Improvement, Capacity Building"
"N" "Recreation, Sports, Leisure, Athletics"
"I" "Crime, Legal Related"
"Y" "Mutual/Membership Benefit Organizations, Other"
"D" "Animal-Related"
"T" "Philanthropy, Voluntarism, and Grantmaking Foundations"
"O" "Youth Development"
"J" "Employment, Job Related"
"Z" "Unknown"
"E" "Health"
"U" "Science and Technology Research Institutes, Services"
.
VALUE LABELS ntmaj10
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
.
VALUE LABELS ntmaj12
"BH" "Education, higher"
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"RE" "Religion"
"IN" "International"
"PU" "Public and societal benefit"
"UN" "Unknown"
"MU" "Mutual benefit"
"EN" "Environment"
"EH" "Hospitals"
.
VALUE LABELS ntmaj5
"AR" "Arts, culture, and humanities"
"ED" "Education"
"HE" "Health"
"HU" "Human services"
"OT" "Other"
.
VALUE LABELS ORGCD
"5" "Association"
"4" "Partnership"
"3" "Co-operative"
"2" "Trust"
"1" "Corporation"
"6" "Non-exempt charitable trust"
"0" "Unknown"
.
VALUE LABELS OUTREAS
"S" "S- Missing geographic information"
"4" "4- Not a 501(c)(3)"
"I" "I- Coded out of scope by Independent Sector"
"G" "G- Government Entity"
"F" "F- Foreign organization"
"N" "N- Coded out of scope by NCCS (e.g. foreign address on Form 990)"
"T" "T- U.S. Territory or armed forces overseas"
"" "No value"
.
VALUE LABELS Q78A
"Y" "Yes"
"N" "No"
.
VALUE LABELS REASON
"02" "School"
"03" "Hospital"
"04" "Governmental Unit"
"05" "Medical Research"
"06" "Operated for benefit of college or university owned or operated by governmental unit."
"07" "Receives substantial part of support from government unit or general public"
"08" "Community Trust"
"09" "Receives more than 33 1/3% of support from contributions, membership fees"
"10" "Supporting organizations for other exempt orgs"
"11" "Organized and operated to test for public safety"
"00" "Default value for those who fail to check a box or those that do not file Schedule A."
"01" "Church"
.
VALUE LABELS SOURCE
"U" "United Way"
"SAG" "NTEE Classification based on agreement of 2 or 3 of codes from NCCS, FC or SOI."
"SOK" "NTEE Classification based on information from directory, web search or phone call."
"SQU" "NTEE Classification based on current IRS information or on previous classifications-chosen without c"
"I" "IRS Return Transaction Files"
"A" "Unified Database of Arts Organizations"
"C" "American Churches List"
"G" "Knight Foundation Grant Applicant Files"
"P" "Phone CD"
"D" "Dun & Bradstreet Data Source"
.
VALUE LABELS SUBSECCD
"16" "16- Cooperative organizations to finance crop operations, in conjunction with activities ..."
"01" "01- Corporations originated under Act of Congress, including Federal Credit Unions"
"82" "82- 527 Political Organizations"
"15" "15- Mutual insurance cos. ar associations, providing insurance to members substantially at cost..."
"CO" "CO- Unspecified 501(c) Organization Other Than 501(c)(3)"
"14" "14- State-chartered credit unions, mutual reserve funds, offering loans to members..."
"17" "17- Supplemental unemployment benefit trusts, providing payments of suppl. unemployment comp..."
"13" "13- Cemetery companies, providing burial and incidental activities for members."
"18" "18- Employee funded pension trusts, providing benefits under a pension plan funded by employees..."
"04" "04- Civic leagues, social welfare organizations, and local associations of employees"
"22" "22- Multiemployer Pension Plan"
"12" "12- Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or coop..."
"19" "19- Post or organization of war veterans."
"23" "23- Veterans association formed prior to 1880"
"11" "11- Teachers retirement fund associations."
"20" "20- Trusts for prepaid group legal services, as part of a qual. group legal service plan or plans."
"24" "24-Trust described in Section 4049 of ERISA"
"10" "10- Domestic fraternal societies and assoc's-lodges devoting their net earnings to charitable..."
"21" "21- Black lung trusts, satisfying claims for compensation under Black Lung Acts."
"25" "25- Title Holding Company for Pensions, etc"
"09" "09- Voluntary employees' beneficiary ass'ns (including fed. employees' voluntary beneficiary..."
"90" "90- 4947(a)(2) Split Interest Trust"
"26" "26- State-Sponsored High Risk Health Insurance Organizations"
"08" "08- Fraternal beneficiary societies and associations, with lodges providing for payment of life..."
"80" "80- Farmers' Cooperatives"
"27" "27- State-Sponsored Workers Compensation Reinsurance"
"07" "07- Social and recreational clubs which provide pleasure, recreation, and social activities."
"91" "91- 4947(a)(1) Public Charity (Files 990/990-EZ)"
"40" "40- Apostolic and religious orgs. - 501(d)"
"06" "06- Business leagues, chambers of commerce, real estate boards, etc. formed to improve conditions..."
"92" "92- 4947(a)(1) Private Foundations"
"50" "50- Cooperative Hospital Service Organization - 501(e)"
"05" "05- Labor, agricultural, horticultural organizations. These are eduactional or instruct. grps..."
"93" "93- 1381(a)(2) Taxable Farmers Cooperative"
"60" "60- Cooperative Service Org. of Operating Educ. Org.- 501(f)"
"70" "70- Child Care Organization - 501(k)"
"71" "71- Charitable Risk Pool"
"03" "03- Religious, educational, charitable, scientific, and literary organizations..."
"81" "81- Qualified State-Sponsored Tuition Program"
"02" "02- Title holding corporation for a tax-exempt organization."
.
VALUE LABELS VERIFY
"S" "Financial fields have been verified by SOI edited return."
"T" "Current financial fields have been multiplied by 1000 because return reported in thousands."
"L" "Financial fields were multiplied by 1000 because return reported in the thousands but inspection rev"
"M" "Financial fields have been verified by staff."
"" "No code"
.

SPSS input statement lines

GET DATA
/TYPE=TXT
/FILE="c: emp.csv"
/DELCASE=LINE
/DELIMITERS=","
/ARRANGEMENT=DELIMITED
/FIRSTCASE=2
/IMPORTCASE=ALL
/VARIABLES
. CACHE.
EXECUTE.
DATASET NAME temp WINDOW=FRONT.
.