NTEE major group L
Housing & Shelter
The group is the first character of NTEE_CD on the Exempt Organizations Business Master File. The revocation file does not carry NTEE, so this page does not assign automatic revocations to the group. Labels are the IRS common-code names.
31,412
Organizations on the current BMF in this group.
IRS EO BMF eo1.csv–eo4.csv · file last-modified October 13, 2026 UTC · IRS page posting date 10/13/2026 · parsed October 19, 2026 UTC
By state
| Group | Organizations |
|---|---|
| California | 3,717 |
| Texas | 2,465 |
| New York | 2,381 |
| Florida | 1,707 |
| Ohio | 1,208 |
| Georgia | 1,164 |
| Pennsylvania | 1,105 |
| North Carolina | 1,047 |
| Michigan | 1,004 |
| Illinois | 966 |
| Massachusetts | 828 |
| New Jersey | 775 |
| Maryland | 745 |
| Virginia | 720 |
| Tennessee | 699 |
| Missouri | 627 |
| Indiana | 609 |
| Minnesota | 572 |
| Washington | 546 |
| Colorado | 540 |
| Louisiana | 528 |
| Wisconsin | 487 |
| Arizona | 482 |
| South Carolina | 475 |
| Nevada | 434 |
| Oregon | 434 |
| Alabama | 428 |
| Kentucky | 416 |
| Connecticut | 379 |
| Arkansas | 344 |
| Iowa | 333 |
| Oklahoma | 315 |
| Mississippi | 244 |
| Nebraska | 220 |
| Kansas | 213 |
| Maine | 208 |
| Delaware | 179 |
| District of Columbia | 170 |
| Utah | 166 |
| New Mexico | 162 |
| Hawaii | 156 |
| Rhode Island | 153 |
| West Virginia | 143 |
| Idaho | 140 |
| Montana | 140 |
| New Hampshire | 129 |
| Vermont | 101 |
| Alaska | 80 |
| Wyoming | 79 |
| North Dakota | 76 |
| South Dakota | 76 |
| Puerto Rico | 72 |
| Not stated | 10 |
| VI | 9 |
| GU | 3 |
| MP | 3 |
Tracked states also have their own pages. Example: California.
By subsection
| Group | Organizations |
|---|---|
| 501(c)(3) | 29,016 |
| 501(c)(4) civic league, social welfare, or local employee association | 2,097 |
| 501(c)(2) title-holding corporation | 106 |
| 501(c)(6) business league, chamber of commerce, or real estate board | 87 |
| 501(c)(7) social or recreational club | 71 |
| 501(c)(12) benevolent life insurance, mutual ditch, or cooperative telephone | 12 |
| 501(c)(25) title-holding company for pensions | 10 |
| 501(c)(8) fraternal beneficiary society | 6 |
| 501(c)(5) labor, agricultural, or horticultural | 3 |
| 501(c)(10) domestic fraternal society | 2 |
| 501(c)(9) voluntary employees' beneficiary association | 1 |
| 501(c)(13) cemetery company | 1 |
By ruling year
Ruling year is the year on the determination letter, not the month the EIN was added to the extract.
| Group | Organizations |
|---|---|
| 2025 | 2,558 |
| 2026 | 2,357 |
| 2024 | 2,127 |
| 2022 | 1,349 |
| 2023 | 1,349 |
| 2014 | 1,093 |
| 2019 | 998 |
| 2020 | 882 |
| 2021 | 855 |
| 2016 | 733 |
| 2015 | 686 |
| 2017 | 682 |
| 2018 | 670 |
| Not stated | 14 |