Vegetarian diets exclude meat, poultry and fish; vegan diets also exclude dairy, eggs and other animal products. The reference document most nutrition bodies cite is the position paper of the Academy of Nutrition and Dietetics (the accrediting body for registered dietitians in the United States), published in the Journal of the Academy of Nutrition and Dietetics in 2016.
The Academy’s position states that appropriately planned vegetarian and vegan diets are healthful, nutritionally adequate, and appropriate for all stages of the life cycle, including pregnancy, infancy, childhood, adolescence, older adulthood and for athletes. It reports that these diets are associated with lower risk of ischaemic heart disease, type 2 diabetes, hypertension, certain cancers and obesity in observational studies, and attributes this to lower saturated fat intake and higher intakes of vegetables, fruit, whole grains, legumes, nuts and fibre.
The same paper identifies nutrients that require attention in planning, particularly vitamin B12, and also iron, zinc, calcium, iodine, vitamin D and long-chain omega-3 fats, noting that vegans need reliable sources of B12 such as fortified foods or supplements.