A few years ago Tim Neilsen from Skywalker Sound compiled a sound effects category list in an effort to bring some more standardisation to sound library organisation, or at least to give people a starting off point. Details including the list itself were included in this article:
Since then Tim and Justin Drury from Soundminer have continued refining things and they have provided an update on their work with the category list in Soundminer in the following video: