We base our analysis on information disclosed to the IRS using forms 990, 990EZ, and 990PF.
The Issue Area or Category classification is based on a combination of the NTEE codes disclosed by organizations in their filings, and GC Insights' proprietary algorithm using Natural Language Programming analysis of the organizations' filings to further refine things and for example, distinguish water-related utilities from electrical utilities, or distinguish subcategories in emerging areas such as clean water and sanitation, climate change, etc.