Codes for Unrelated Business Activity - IRS tax forms

1 Codes for Unrelated Business Activity (If engaged in more than one Unrelated Business Activity , select up to two Codes for the principal first the largest in terms of Unrelated income, then the next largest.)AGRICULTURE, FORESTRY, HUNTING,AND FISHINGCode110000 Agricultural, forestry, hunting, and fishing111000 Crop productionMININGCode211110 Oil and gas extraction212000 Mining (except oil and gas)CONSTRUCTIONCode230000 Construction233000 Building, developing, and general contractingMANUFACTURINGCode311000 Food manufacturing312200 Tobacco manufacturing313000 Textile mills315000 Apparel manufacturing316000 Leather and allied product manufacturing321000 Wood product manufacturing, except furniture322000 Paper manufacturing323100 Printing and related support activities323117 Book printing323119 Other commercial printing324110 Petroleum refineries325000 Chemical manufacturing325200 Resin, synthetic rubber.

2 Artificial and syntheticfiber and filament manufacturing327000 Nonmetallic mineral product manufacturing331000 Primary metal manufacturing332000 Fabricated metal product manufacturing333000 Machinery manufacturing334000 Computer and electronic productmanufacturing335000 Electrical equipment, appliance, andcomponent manufacturing336000 Transportation equipment manufacturing337000 Furniture and related product manufacturing339000 Miscellaneous manufacturingWholesale trade, nondurable goodsRETAIL TRADECode442000 Furniture and home furnishings stores444100 Building materials and supplies dealers445100 Grocery stores445110 Supermarkets and other grocery stores445291 Baked goods stores446110 Pharmacies and drug stores446130 Optical goods stores447100 Gasoline stationsTRANSPORTATION AND WAREHOUSINGCode4810004821104840004850004 85510487000 FINANCE AND INSURANCECodeREAL ESTATE AND RENTAL AND LEASINGCodeCode621110 Medical equipment and supplies manufacturing339110 WHOLESALE TRADECodeCode421000

3 Wholesale trade, durable goods42200044800045111045121145121245200 0453100453220453310454110 Clothing and clothing accessories storesSporting goods storesBook storesNews dealers and newsstandsGeneral merchandise storesFloristsGift, novelty, and souvenir storesUsed merchandise storesElectronic shopping and mail-order housesAir transportationRail transportationTruck transportationTransit and ground passenger transportationCharter bus IndustryScenic and sightseeing transportationINFORMATIONN ewspaper publishersPeriodical publishersOther publishersCommercial bankingSavings institutionsCredit unionsOther depository credit intermediationCredit card issuingOther non-depository credit intermediationDirect life insurance carriersProperty and casualty insurance

4 CarriersDirect property and casualty insurance carriersReinsurance carriersThird party administration for insuranceand pension fundsAll other insurance related activitiesInsurance and employee benefit fundsTrusts, estates, and agency accountsAccounting, tax preparation, bookkeeping, andpayroll servicesArchitectural, engineering, and related servicesTesting laboratoriesComputer systems design and related servicesManagement consulting servicesScientific research and development servicesHEALTHCARE AND SOCIAL ASSISTANCEO ffices of physiciansOffices of dentistsOffices of other health practitionersOutpatient care centersFamily planning centersMedical and diagnostic laboratoriesHome health care servicesAmbulance servicesAll other ambulatory health care servicesBlood and organ banksHospitalsNursing and residential care facilitiesOther residential care

5 FacilitiesIndividual and family servicesVocational rehabilitation servicesChild day care servicesARTS, ENTERTAINMENT, ANDRECREATIONT heater companies and dinner theatersDance companiesMusical groups and artistsOther performing arts companiesSpectator sports (including sports clubs andracetracks)Museums, historical sites, and similarinstitutionsAmusement and theme parksHotels (except casino hotels) and motelsRV (recreational vehicle) parks and recreationalcampsRooming and boarding housesFull-service restaurantsLimited-service eating placesCaterersDrinking places (alcoholic beverages)

6 Code511110511120511190522110522120522130 5221905222105222905241135241215241265241 30524292524298525100525920 CodePROFESSIONAL, SCIENTIFIC, ANDTECHNICAL SERVICES54120054130054138054150054161054 1700 EDUCATIONAL SERVICESCode611110611310611510611600 Elementary and secondary schoolsColleges, universities, and professional schoolsTechnical and trade schoolsOther schools and instruction62121062130062140062141062150 0621610621910621990621991622000623000623 990624100624310624410 CodeACCOMMODATION AND FOOD SERVICES71111071112071113071119071121071 2100713110 Code721110721210721310722100722210722320 722410 UTILITIES221000 Utilities312100 Beverage manufacturing441100 Automobile dealersSpecialty food stores483000 Water transportation511130 Book publishers541100 Legal services621000 Ambulatory health care services624000 Social

7 Assistance624200 Community food and housing, and emergencyand other relief services711300 Promoters of performing arts, sports, andsimilar events721000 Accomodation713200 Gambling industries713900 Other amusement and recreation industries(including golf courses, skiing facilities, marinas,fitness centers, and bowling centers)OTHER SERVICES811000 Repair and maintenance812300 Drycleaning and laundry services812900 Other personal services812930 Parking lots and garagesOTHER900000 Unrelated debt-financed activities other thanrental of real estate900001 Investment activities by section 501(c)(7), (9), or(17)

8 Organizations900002 Rental of personal property900003 Passive income activities with controlledorganizations900004 Exploited exempt activities512000 Motion picture and sound recording industries513100 Radio and television broadcasting513300 Telecommunications514000 Information services and data processingservices523100 Securities, commodity contracts, and otherintermediation and brokerage525990 Other financial vehicles531110 Lessors of residential buildings and dwellings531120 Lessors of nonresidential buildings, exceptminiwarehouses531190 Lessors of other real estate property531210 Offices of real estate agents and brokers531310 Real estate property managers531390 Other activities related to real estate532000 Rental and leasing services532291 Home health equipment rental532420 Office machinery and equipment rental andleasing533110 Lessors of nonfinancial intangible assets(except copyrighted works)

9 541800 Advertising and related services541860 Direct mail advertising541900 Other professional, scientific, and technicalservicesADMINISTRATIVE AND SUPPORT ANDWASTE MANAGEMENT ANDREMEDIATION SERVICES561000 Administrative and support services561300 Employment services561439 Other Business service centers (including copyshops)561450 Credit bureaus561499 All other Business support services561500 Travel arrangement and reservation services561520 Tour operators561700 Services to buildings and dwellings562000 Waste management and remediation servicesCode445200 CodeCodeCode443120 Computer and software stores493000 Warehousing and storageMANAGEMENT OF COMPANIES ANDENTERPRISES551111 Offices of bank holding companies551112 Offices of other holding companiesCode453000 Miscellaneous store retailers524114 Direct health and medical insurance

10 Carriers541511 Custom computer programming services Page 20 form 990-T Instructions