A Not-for-Profit Organization is an organization exempt from taxation under 26 U.S.C. 501(a). This category of registrant was first established for the 2003-2004 registration year. Not-for-profit organizations registering for years before 2003-2004 must pay the fee appropriate to the SBA size category (small or not-small) according to the SBA size standard established for the NAICS code of its primary business activity.