"The New Zealand Standard Classification of Non–Profit Organisations (NZSCNPO) has been developed to assist in the study of the non–profit sector in the New Zealand context. Designed to meet the requirements of the satellite account for non–profit institutions (NPISA), the classification may be applied by various organisations throughout New Zealand to encourage standardisation and data comparability. The classification is based on the International Classification of Non Profit Organisations (ICNPO) to ensure international comparability of data on non–profit organisations. Some changes to the international classification have been made to reflect the operation of non–profit institutions (NPIs) in the New Zealand context and the needs of users. The standard classification of non-profit organisation is a hierarchical classification of two levels. Level 1 of the classification has 11 categories and level 2 of the classification has 43 categories – excluding residual categories."