All Clubs

NTEE stands for National Taxonomy of Exempt Entities — the classification system the IRS and researchers use to categorize nonprofits by their primary activity. Codes are assigned through a mix of IRS determination, self-reporting, and third-party categorization. They don't always reflect what an organization actually does, and nearly half of sailing-related nonprofits in the IRS master file have no NTEE code at all.

Common codes you'll see in sailing:

• N67 — Recreational & Pleasure Boating. The most common code for yacht clubs and sailing clubs. Applies to both 501(c)(3) nonprofits and 501(c)(7) social/recreational clubs.
• N60 — Amateur Sports Clubs & Leagues. Often applied to racing associations, interclub federations, and competitive sailing programs.
• N12 / N19 — Fund Raising / Amateur Sports NEC. Sometimes used for sailing foundations with a fundraising or grant-making mission.
• T30 — Public Foundations. Common for youth sailing foundations and club-affiliated charitable arms that make grants or run education programs.
• B codes — Education. Used by some youth sailing academies and instructional programs.
• None — Many sailing clubs in the IRS master file have a blank NTEE field. This is especially common for older organizations and 501(c)(7) social clubs. Harbor Commons uses a combination of NTEE codes, organization name patterns, and activity codes to identify sailing-related nonprofits.

501(c)(3) vs 501(c)(7): Most foundations, youth sailing programs, and racing associations are 501(c)(3) charitable organizations. Most member yacht clubs and sailing clubs are 501(c)(7) social/recreational clubs — donations are not tax-deductible, but dues and program revenue are generally exempt. Both file Form 990 or 990-EZ and are included in Harbor Commons.