IRS Business Activity Codes
The codes listed in this section are a selection from the North American Industry Classification System (NAICS) that should be used in completing Form 990, Part VIII, lines 2 and 11. If you don’t see a code for the activity you are trying to categorize, select the appropriate code from the NAICS website. The codes listed in Other (beginning with 90) are not part of the NAIC system and are not listed on the NAICS website. Select the most specific 6-digit code available that describes the activity producing the income being reported. Note that most codes describe more than one type of activity. Avoid using codes that describe the organization rather than the income-producing activity.
Principal Business Activity Codes
(If engaged in more than one unrelated business activity, select up to two codes for the principal activities. List first the largest in terms of gross unrelated income, then the next largest. When classifying your unrelated activities for example, code income from advertising in publications as 541800, Advertising and related services, rather than selecting a code describing a printing or publishing activity.)
Agriculture, Forestry, Hunting and Fishing |
|
| 110000 | Agriculture, forestry, hunting and fishing |
| 111000 | Crop production |
Mining |
|
| 211110 | Oil and gas extraction |
| 211120 | Crude petroleum extraction |
| 211130 | Natural gas extraction |
| 212000 | Mining (except oil and gas) |
Utilities |
|
| 221000 | Utilities |
Construction |
|
| 230000 | Construction |
| 236000 | Construction of buildings |
Manufacturing |
|
| 310000 | Manufacturing |
| 323100 | Printing and related support activities |
| 339110 | Medical equipment and supplies manufacturing |
Wholesale Trade |
|
| 423000 | Merchant wholesalers, durable goods |
| 424000 | Merchant wholesalers, nondurable goods |
Retail Trade |
|
| 441100 | Automobile dealers |
| 442000 | Furniture and home furnishings stores |
| 444100 | Building materials and supplies dealers |
| 445100 | Grocery stores |
| 445200 | Specialty food stores |
| 446110 | Pharmacies and drug stores |
| 446199 | All other health and personal care stores |
| 448000 | Clothing and clothing accessories stores |
| 451110 | Sporting goods stores |
| 451211 | Book stores |
| 452000 | General merchandise stores |
| 453000 | Miscellaneous store retailers |
| 453220 | Gift, novelty, and souvenir stores |
| 453310 | Used merchandise stores |
| 454110 | Electronic shopping and mail-order houses |
Transportation and Warehousing |
|
| 480000 | Transportation |
| 485000 | Transit and ground passenger transportation |
| 493000 | Warehousing and storage |
Information |
|
| 511110 | Newspaper publishers (except Internet) |
| 511120 | Periodical publishers (except Internet) |
| 511130 | Book publishers (except Internet) |
| 511140 | Directory and mailing list publishers (except Internet) |
| 511190 | Other publishers (except Internet) |
| 512000 | Motion picture and sound recording industries |
| 515100 | Radio and television broadcasting (except Internet) |
| 517000 | Telecommunications (including paging, cellular, satellite, cable, other telecommunications, and Internet service providers) |
| 519100 | Other information services (including news syndicates and libraries) |
| 519130 | Internet Publishing and Broadcast |
Data Processing Services |
|
| 518210 | Data Processing, Hosting, and Related Services |
Finance and Insurance |
|
| 522100 | Depository credit intermediation (including commercial banking, savings institutions, and credit unions) |
| 522200 | Nondepository credit intermediation (including credit card issuing and sales financing) |
| 522110 | Credit card issuing |
| 522220 | Sales Financing |
| 522291 | Consumer lending |
| 522292 | Real estate credit |
| 522298 | Other nondepository credit intermediation |
| 523000 | Securities, commodity contracts, and other financial investments and related activities |
| 523920 | Portfolio management |
| 523930 | Investment advice |
| 524113 | Direct life insurance carriers |
| 524114 | Direct health and medical insurance carriers |
| 524126 | Direct property and casualty insurance carriers |
| 524130 | Reinsurance carriers |
| 524292 | Third-party administration of insurance and pension funds |
| 524298 | All other insurance-related activities |
| 525100 | Insurance and employee benefit funds |
| 525920 | Trusts, estates, and agency accounts |
| 525990 | Other Financial vehicles (including mortgage REITs) |
Real Estate and Rental Leasing |
|
| 531110 | Lessors of residential buildings and dwellings (including equity REITs) |
| 531120 | Lessors of nonresidential buildings (except minwarehouses) (including equity REITs) |
| 531190 | Lessors of other real estate property (including equity REITs) |
| 531310 | Real estate property managers |
| 531390 | Other activities related to real estate |
| 532000 | Rental and leasing services |
| 532420 | Office machinery and equipment rental and leasing |
Professional, Scientific, and Technical Services |
|
| 541100 | Legal services |
| 541990 | Consumer credit counseling services |
| 541200 | Accounting, tax preparation, bookkeeping, and payroll services |
| 541300 | Architectural, engineering, and related services |
| 541380 | Testing laboratories |
| 541511 | Custom computer programming services |
| 541519 | Other computer-related services |
| 541610 | Management consulting services |
| 541700 | Scientific research and development services |
| 541800 | Advertising and related services |
| 541860 | Direct mail advertising |
| 541900 | Other professional, scientific, and technical services |
Management of Companies and Enterprises |
|
| 551111 | Offices of bank holding companies |
| 551112 | Offices of other holding companies |
Administrative and Support Services |
|
| 561000 | Administrative and support services |
| 561300 | Employment services |
| 561439 | Other business service centers |
| 561499 | All other business support services |
| 561500 | Travel arrangement and reservation services |
| 561520 | Tour operators |
| 561700 | Services to buildings and dwellings |
Waste Management and Remediation Services |
|
| 562000 | Waste management and remediation services (sanitary services) |
Educational Services |
|
| 611420 | Computer training |
| 611430 | Professional and management development training |
| 611600 | Other schools and instruction (other than elementary and secondary schools or colleges and universities, which should select a code to describe their unrelated activities) |
| 611710 | Educational support services |
Healthcare and Social Assistance |
|
| 621110 | Offices of physicians |
| 621300 | Offices of other health practitioners |
| 621400 | Outpatient care centers |
| 621500 | Medical and diagnostic laboratories |
| 621610 | Home health care services |
| 621910 | Ambulance services |
| 621990 | All other ambulatory health care services |
| 623000 | Nursing and residential care facilities |
| 623990 | Other residential care facilities |
| 624100 | Individual and family services |
| 624110 | Community centers (except rec. only), youth Adoption agencies |
| 624200 | Community food and housing, and emergency and other relief services |
| 624210 | Meal delivery programs, Soup kitchens, or Food banks |
| 624310 | Vocational rehabilitation services |
| 624410 | Child day care services |
Arts, Entertainment, and Recreation |
|
| 711110 | Theater companies and dinner theaters |
| 711120 | Dance companies |
| 711130 | Musical groups and artists |
| 711190 | Other performing art companies |
| 711210 | Spectator sports (including sports clubs and racetracks) |
| 711300 | Promoters of performing arts, sports and similar events |
| 713110 | Amusement and theme parks |
| 713200 | Gambling industries |
| 713910 | Golf courses and country clubs |
| 713940 | Fitness and recreational sports centers |
| 713990 | All other amusement and recreation industries (including skiing facilities, marinas, and bowling centers) |
Accommodation and Food Services |
|
| 721000 | Accommodation |
| 721110 | Hotels and motels (except casino hotels) |
| 721210 | RV (recreational vehicle) parks and recreational camps |
| 721310 | Rooming and boarding houses, dormitories, and workers’ camps |
| 722320 | Caterers |
| 722440 | Drinking places (alcoholic beverages) |
| 722511 | Full-service restaurants |
| 722513 | Limited-service restaurants |
| 722514 | Cafeterias and buffets |
| 722515 | Snack and non-alcoholic beverage bars |
Other Services |
|
| 811000 | Repair and maintenance |
| 812300 | Drycleaning and laundry services |
| 812900 | Other personal services |
| 812930 | Parking lots and garages |
Other |
|
| 900001 | Investment activities of section 501(c)(7), (9), or (17) organizations |
| 900002 | Rental of personal property |
| 900003 | Passive income activities with controlled organizations |