Philanthropy Classification System

Archived Grants Classification System—Full Taxonomy

About the Center’s Archived Grants Classification System

Candid’s Grants Classification System (GCS) was based on the National Taxonomy of Exempt Entities (NTEE) and was expanded over the last three decades to include the emerging work we evidenced while capturing and indexing the work of the sector on a global scale. The GCS served as the basis for much of Candid’s work for the last 30 years. In 2012, in order to better meet the needs of the philanthropic sector, Candid began an extensive review of the GCS, reexamining both the terms included in the taxonomy and the overall structure. The goal was not to create yet another standard, but to better capture the work being done in the social sector around the globe and to develop a tool that would enable the sector to classify and organize their own work. The end product was the Philanthropy Classification System (PCS), which was released in 2015.

The facets of the Grants Classification System illuminated the work of grantmakers, recipient organizations and the transactions between those entities and answer the following questions about philanthropy:

  • Who? = Population Served
  • What? = Subject and Organization Type
  • How? = Type of Support


 E20 Medical care, in-patient care                              
  E21 Medicine/medical care, community health systems            
  E22 Hospitals (general)                                        
  E24 Hospitals (specialty)                                      
  E26 Hospitals, intensive care                                  
E30 Medical care, outpatient care                              
  E31 Health care, HMOs                                          

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