Charity listing
The Charity List is a paper or web-based display of national, international, and local organizations that have met CFC eligibility requirements. A sample charity listing is shown below with key elements shown in italics. Key elements include: the organization’s five-digit CFC code, the IRS Business File name shown in parentheses if it is “doing business as” another name,) a 25-word statement of purpose (except in abbreviated listings), its administrative and fundraising expense rate (AFR), and its Service Categories (Taxonomy Codes). Click here for the pdf version. To order a hard copy of the listing, please email lindas@unitedwaynola.org.
Sample Charity Listing
| 11405 | ABC Charity (Alpha-Charity) (800) 555-5555 www.abccharity.org EIN#123456789 ABC Charity attacks the causes of hunger and poverty by promoting effective and innovative community-based solutions that create self-reliance, economic justice, and food security. 15.8% P,S,K |
Making Informed Giving Decisions
The EIN, AFR, and the Service Categories are included to help you identify organizations that meet your interests and performance standards.
The Employer Identification Number (EIN) is issued by the Internal Revenue Service (IRS). It can be used for obtaining additional information about an organization from the IRS (877-829-5500). Please Note: Some organizations may be covered under an umbrella organization’s tax exemption status and EIN may or not be required to have an EIN.
The Administrative and Fundraising Rate (AFR) represents the percentage of dollars spent on administering the charity. It is calculated as a percentage of the organization’s total support and revenue. OPM, as well as the philanthropic community at large, remains concerned about excessive AFR levels. The philanthropic community generally considers an AFR in excess of 35 percent to be problematic. Some organizations are listed with a negative AFR. While there are other reasons this may happen, these are often the result of organizations reporting negative revenues caused by investment losses experienced during these extraordinary difficult economic times. Donors should check with the organization and/or review its IRS Form 990; which is available to the public for a complete explanation. Each situation is unique. Donors may contact the charity directly and/or industry oversight organizations in order to better understand the financial status, service delivery record, and governance policies of the charity before donating.
The Service Categories (Taxonomy Codes) categorize the types of services that most charitable organizations offer. Charities self-select up to three alpha-codes (shown below) for inclusion in the CFC charity list. Charities that did not select at least one category are assigned “Z” for the “Other” category.
The 26 service categories are derived from the National Taxonomy of Exempt Entities (NTEE) classification system. This system, developed by the National Center for Charitable Statistics, is widely used in the non-profit community.
SERVICE CATEGORIES (TAXONOMY)
A Arts, Culture, and Humanities
B Educational Institutions & Related Activities
C Environmental Quality, Protection & Beautification
D Animal Related
E Health – General and Rehabilitative
F Mental Health, Crisis Intervention
G Disease, Disorders, Medicinal Disciplines
H Medical Research
I Crime, Legal Related
J Employment, Job Related
K Food, Agriculture, and Nutrition
L Housing, Shelter
M Public Safety, Disaster Preparedness & Relief
N Recreation, Sports, Leisure, Athletics
O Youth Development
P Human Services – Multipurpose and Other
Q International, Foreign Affairs, National Security
R Civil Rights, Social Action, Advocacy
S Community Improvement, Capacity Building
T Philanthropy, Voluntarism & Foundations
U Science & Technology Research Institutes, Services
V Social Science Research Institutes, Services
W Public, Social Benefit: Multipurpose, Other
X Religion Related, Spiritual Development
Y Mutual/Membership Benefit Orgs., Other
Z Other
For additional guidance on selecting charities, visit the CFC website at
http://www.opm.gov/cfc/html/qfd.asp.