IRS Business Activity Codes

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


211110 Oil and gas extraction
211120 Crude petroleum extraction
211130 Natural gas extraction
212000 Mining (except oil and gas)


221000 Utilities


230000 Construction
236000 Construction of buildings


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


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


900001 Investment activities of section 501(c)(7), (9), or (17) organizations
900002 Rental of personal property
900003 Passive income activities with controlled organizations