Business Activity Codes - IRS tax forms

1 Page 30 of 31 Fileid: .. ions/I990T/2018/A/XML/Cycle09/source14:3 6 - 14-Mar-2019 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before Activity CodesThe 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 at 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 Business Activity Codes (If engaged in more than one unrelated Business Activity , select up to two Codes for the principal activities.)

2 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 FishingCode110000 Agriculture, forestry, hunting and fishing111000 Crop productionMiningCode211110 Oil and gas extraction211120 Crude petroleum extraction211130 Natural gas extraction212000 Mining (except oil and gas)UtilitiesCode221000 UtilitiesConstructionCode230000 Construction236000 Construction of buildingsManufacturingCode310000 Manufacturing323100 Printing and related support activities339110 Medical equipment and supplies manufacturingWholesale TradeCode423000 Merchant wholesalers, durable goods424000 Merchant wholesalers, nondurable goodsRetail TradeCode441100 Automobile dealers442000 Furniture and home furnishings stores444100 Building materials and supplies dealers445100 Grocery stores445200 Specialty food stores446110 Pharmacies and drug stores446199 All other health and personal care stores448000 Clothing and clothing accessories stores451110 Sporting goods stores451211 Book stores452000 General merchandise stores453000 Miscellaneous store retailers453220 Gift, novelty.

3 And souvenir stores453310 Used merchandise stores454110 Electronic shopping and mail-order housesTransportation and WarehousingCode480000 Transportation485000 Transit and ground passenger transportation493000 Warehousing and storageInformationCode511110 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 industries515100 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 BroadcastData Processing ServicesCode518210 Data Processing, Hosting, and Related ServicesFinance and InsuranceCode522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions)522200 Nondepository credit intermediation (including credit card issuing and sales financing )

4 522110 Credit card issuing522220 Sales Financing522291 Consumer lending522292 Real estate credit522298 Other nondepository credit intermediation523000 Securities, commodity contracts, and other financial investments and related activities523920 Portfolio management523930 Investment advice524113 Direct life insurance carriers524114 Direct health and medical insurance carriers524126 Direct property and casualty insurance carriers524130 Reinsurance carriers524292 Third-party administration of insurance and pension funds524298 All other insurance-related activities525100 Insurance and employee benefit funds525920 Trusts, estates, and agency accounts525990 Other Financial vehicles (including mortgage REITs)Real Estate and Rental LeasingCode531110 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 managers531390 Other activities related to real estate532000 Rental and leasing services532420 Office machinery and equipment rental and leasing533110 Lessors of nonfinancial intangible assets (except copyrighted works)

5 Professional, Scientific, and Technical ServicesCode541100 Legal services541990 Consumer credit counseling services541200 Accounting, tax preparation, bookkeeping, and payroll services541300 Architectural, engineering, and related services541380 Testing laboratories541511 Custom computer programming services541519 Other computer-related services541610 Management consulting services541700 Scientific research and development services541800 Advertising and related services541860 Direct mail advertising541900 Other professional, scientific, and technical servicesManagement of Companies and EnterprisesCode551111 Offices of bank holding companies551112 Offices of other holding companiesAdministrative and Support ServicesCode561000 Administrative and support services561300 Employment services561439 Other Business service centers561499 All other Business support services561500 Travel arrangement and reservation services561520 Tour operators561700 Services to buildings and dwellingsWaste Management and Remediation ServicesCode562000 Waste management and remediation services (sanitary services)Educational ServicesCode611420 Computer training611430 Professional and management development training611600 Other schools and instruction (other than elementary and secondary schools or colleges and universities, which should select a code to describe their unrelated activities)

6 611710 Educational support servicesHealthcare and Social AssistanceCode621110 Offices of physicians621300 Offices of other health practitioners621400 Outpatient care centers621500 Medical and diagnostic laboratories621610 Home health care services621910 Ambulance services621990 All other ambulatory health care services623000 Nursing and residential care facilities623990 Other residential care facilities624100 Individual and family services624110 Community centers (except rec. only), youth Adoption agencies624200 Community food and housing, and emergency and other relief services624210 Meal delivery programs, Soup kitchens, or Food banks624310 Vocational rehabilitation services624410 Child day care servicesArts, Entertainment, and Recreationcode711110 Theater companies and dinner theaters711120 Dance companies711130 Musical groups and artists711190 Other performing art companies711210 Spectator sports (including sports clubs and racetracks)711300 Promoters of performing arts, sports and similar events713110 Amusement and theme parks713200 Gambling industries713910 Golf courses and country clubs713940 Fitness and recreational sports centers713990 All other amusement and recreation industries (including skiing facilities, marinas, and bowling centers)Accommodation and Food ServicesCode721000 Accommodation721110 Hotels (except casino hotels) and motels721210RV (recreational vehicle)

7 Parks and recreational camps721310 Rooming and boarding houses, dormitories, and workers camps722320 Caterers722440 Drinking places (alcoholic beverages)722511 Full-service restaurants722513 Limited-service restaurants722514 Cafeterias and buffets722515 Snack and non-alcoholic beverage barsOther ServicesCode811000 Repair and maintenance812300 Drycleaning and laundry services812900 Other personal services812930 Parking lots and garagesOtherCode900001 Investment activities of section 501(c)(7), (9), or (17) organizations900002 Rental of personal property900003 Passive income activities with controlled organizations-30.