| Lincoln Center for the Performing Arts, Inc. NY | Arts & Entertainment | 0 | - | B |
| Lincoln Charter School, Inc. NC | Educational Services | 2 | $52,555 | - |
| Lincoln College-Main Campus IL | - | 0 | - | - |
| Lincoln College-Normal Campus IL | - | 0 | - | - |
| Lincoln Constructors Inc. AZ | Construction | 1 | $70,000 | - |
| Lincoln County Hospital District NV | Healthcare & Social Assistance | 1 | $79,976 | - |
| Lincoln County School District OR | Educational Services | 0 | - | F |
| Lincoln Electric Holdings Inc. TN | Manufacturing | 0 | - | F |
| Lincoln Electric Holdings, Inc IA | Manufacturing | 0 | - | A |
| Lincoln Electric Holdings, Inc OH | Manufacturing | 0 | - | C |
| Lincoln Food Service Products Inc. IN | - | 0 | - | - |
| Lincoln Foundry PA | Manufacturing | 0 | - | F |
| Lincoln Glen Manor CA | Healthcare & Social Assistance | 0 | - | F |
| Lincoln Hills Development Corporation IN | Healthcare & Social Assistance | 0 | - | F |
| Lincoln Holdings, LLC dba/ Monumental Sports & Entertainment DC | Arts & Entertainment | 0 | - | F |
| Lincoln Industrial Corporation MO | Manufacturing | 1 | $134,000 | - |
| Lincoln Industries IN | - | 0 | - | - |
| Lincoln Industries NE | Manufacturing | 0 | - | D |
| Lincoln Institute of Land Policy MA | Public Administration | 2 | $114,400 | - |
| Lincoln International High School MN | Educational Services | 3 | $58,999 | - |
| Lincoln International LLC IL | Finance & Insurance | 2 | $242,500 | - |
| Lincoln Journal Star NE | - | 0 | - | - |
| Lincoln Land Community College IL | Educational Services | 0 | - | A |
| Lincoln Lawrence Franklin Regional Library MS | - | 0 | - | - |
| Lincoln Learning Solutions, Inc PA | - | 0 | - | - |
| Lincoln Manufacturing, Inc. TX | Manufacturing | 0 | - | F |
| Lincoln MC Care Properties, LLC NE | Healthcare & Social Assistance | 0 | - | - |
| Lincoln Memorial University TN | Educational Services | 3 | $117,500 | - |
| Lincoln Moving & Storage WA | Transportation & Warehousing | 0 | - | F |
| Lincoln National Corporation CT | - | 0 | - | - |
| Lincoln National Corporation PA | Finance & Insurance | 34 | $125,603 | - |
| Lincoln Paper and Tissue ME | - | 0 | - | - |
| Lincoln Park Zoo IL | Arts & Entertainment | 0 | - | F |
| Lincoln Peak Capital Management LLC MA | Finance & Insurance | 2 | $220,000 | - |
| Lincoln Premium Poultry NE | Manufacturing | 1 | $155,000 | C |
| Lincoln Property Company Commercial Inc CA | Real Estate | 0 | - | - |
| Lincoln Property Company Commercial Inc VA | Real Estate | 0 | - | F |
| Lincoln Public Schools NE | - | 1 | $49,555 | - |
| Lincoln Surgical Hospital NE | Healthcare & Social Assistance | 0 | - | F |
| Lincoln University PA | Public Administration | 1 | $79,301 | - |
| Lincoln University CA | - | 4 | $61,506 | - |
| Lincoln University of Missouri MO | Educational Services | 6 | $66,482 | - |
| Lincoln-Goldfinch Law TX | Professional & Technical Services | 1 | $77,397 | - |
| Lincolnland Printing NE | - | 0 | - | - |
| Lincolnshire Healthcare and Rehabilitation Center IN | Healthcare & Social Assistance | 0 | - | - |
| Lincolnshire-Prairie View School District 103 IL | Manufacturing | 0 | - | - |
| Lind's Plumbing & Heating CO | Construction | 0 | - | F |
| Lindamood, Inc TX | Construction | 1 | $125,000 | - |
| Linde Advanced Material Technologies Inc. CT | - | 1 | $116,841 | - |
| Linde Engineering North America OK | - | 0 | - | - |
