NTEE major group N
Recreation & Sports
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.
115,112
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 | 11,600 |
| Texas | 7,848 |
| Pennsylvania | 6,243 |
| Florida | 5,951 |
| New York | 5,673 |
| Ohio | 4,742 |
| Michigan | 3,529 |
| Illinois | 3,501 |
| Minnesota | 3,481 |
| Wisconsin | 3,308 |
| New Jersey | 3,262 |
| Virginia | 3,257 |
| Washington | 3,091 |
| North Carolina | 3,004 |
| Massachusetts | 2,998 |
| Georgia | 2,809 |
| Indiana | 2,702 |
| Colorado | 2,509 |
| Arizona | 2,275 |
| Oregon | 2,061 |
| Missouri | 2,040 |
| Maryland | 1,988 |
| Tennessee | 1,961 |
| Iowa | 1,872 |
| Kentucky | 1,482 |
| Connecticut | 1,472 |
| South Carolina | 1,359 |
| Louisiana | 1,281 |
| Alabama | 1,184 |
| Oklahoma | 1,180 |
| West Virginia | 1,061 |
| Montana | 1,040 |
| Kansas | 1,034 |
| Utah | 1,012 |
| Idaho | 993 |
| Arkansas | 929 |
| Nevada | 888 |
| Nebraska | 847 |
| New Hampshire | 842 |
| Hawaii | 785 |
| Maine | 715 |
| New Mexico | 693 |
| Mississippi | 594 |
| North Dakota | 555 |
| Alaska | 549 |
| South Dakota | 547 |
| Wyoming | 543 |
| Vermont | 531 |
| Rhode Island | 438 |
| Delaware | 355 |
| District of Columbia | 284 |
| VI | 65 |
| Puerto Rico | 59 |
| Not stated | 48 |
| GU | 12 |
| MP | 9 |
| AS | 8 |
| AP | 7 |
| AE | 6 |
Tracked states also have their own pages. Example: California.
By subsection
| Group | Organizations |
|---|---|
| 501(c)(3) | 98,915 |
| 501(c)(7) social or recreational club | 12,897 |
| 501(c)(4) civic league, social welfare, or local employee association | 2,890 |
| 501(c)(6) business league, chamber of commerce, or real estate board | 242 |
| 501(c)(5) labor, agricultural, or horticultural | 74 |
| 501(c)(8) fraternal beneficiary society | 22 |
| 501(c)(10) domestic fraternal society | 21 |
| 501(c)(2) title-holding corporation | 20 |
| 501(c)(19) veterans' organization | 14 |
| 501(c)(12) benevolent life insurance, mutual ditch, or cooperative telephone | 7 |
| 501(c)(13) cemetery company | 4 |
| 501(c)(9) voluntary employees' beneficiary association | 3 |
| 4947(a)(1) private foundation (Form 990-PF filer) | 2 |
| 501(c)(1) government instrumentality | 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 | 12,984 |
| 2024 | 11,428 |
| 2026 | 10,053 |
| 2023 | 7,996 |
| 2022 | 7,006 |
| 2014 | 5,522 |
| 2019 | 4,886 |
| 2018 | 4,219 |
| 2016 | 3,958 |
| 2017 | 3,905 |
| 2015 | 3,893 |
| 2021 | 3,796 |
| 2020 | 3,512 |
| Not stated | 21 |