Business Activity Codes

The codes listed in this section a code for the activity you are (beginning with 90) are not part reported. Note that most codes
are a selection from the North trying to categorize, select the of the NAIC system and are describe more than one type of
American Industry appropriate code from the not listed on the NAICS activity. Avoid using codes that
Classification System (NAICS) NAICS website at website. Select the most describe the organization
that should be used in www.census.gov/cgi-bin/sssd/ specific 6-digit code available rather than the
completing Form 990, Part VIII, naics/naicsrch?chart=2017. that describes the activity income-producing activity.
lines 2 and 11. If you don't see The codes listed in Other producing the income being
Principal Business Activity Codes activities. List first the largest in terms of gross unrelated
income, then the next largest. When classifying your
related services, rather than selecting a code describing
a printing or publishing activity.)
(If engaged in more than one unrelated business unrelated activities for example, code income from
activity, select up to two codes for the principal advertising in publications as 541800, Advertising and

Agriculture, Forestry, Hunting 511130 Book publishers (except Internet) 533110 Lessors of nonfinancial 621500 Medical and diagnostic
511140 Directory and mailing list intangible assets (except laboratories
and Fishing publishers (except Internet) copyrighted works) 621610 Home health care services
Code 511190 Other publishers (except Professional, Scientific, and 621910 Ambulance services
110000 Agriculture, forestry, hunting and Internet)
fishing Technical Services 621990 All other ambulatory health care
512000 Motion picture and sound services
111000 Crop production recording industries Code
623000 Nursing and residential care
515100 Radio and television 541100 Legal services facilities
Mining broadcasting (except Internet) 541990 Consumer credit counseling 623990 Other residential care facilities
Code 517000 Telecommunications (including services
624100 Individual and family services
211110 Oil and gas extraction paging, cellular, satellite, cable, 541200 Accounting, tax preparation,
other telecommunications, and bookkeeping, and payroll 624110 Community centers (except rec.
211120 Crude petroleum extraction only), youth Adoption agencies
Internet service providers) services
211130 Natural gas extraction 624200 Community food and housing,
519100 Other information services 541300 Architectural, engineering, and
212000 Mining (except oil and gas) (including news syndicates and related services and emergency and other relief
libraries) services
Utilities 541380 Testing laboratories
624210 Meal delivery programs, Soup
519130 Internet Publishing and 541511 Custom computer programming
Code Broadcast kitchens, or Food banks
221000 Utilities services
624310 Vocational rehabilitation services
Data Processing Services 541519 Other computer-related services
Construction 541610 Management consulting services
624410 Child day care services
Code
Code 518210 Data Processing, Hosting, and 541700 Scientific research and Arts, Entertainment, and
230000 Construction Related Services development services Recreation
236000 Construction of buildings 541800 Advertising and related services
Finance and Insurance code
Manufacturing 541860 Direct mail advertising 711110 Theater companies and dinner
Code
541900 Other professional, scientific, theaters
Code 522100 Depository credit intermediation and technical services
(including commercial banking, 711120 Dance companies
310000 Manufacturing
323100 Printing and related support savings institutions, and credit Management of Companies and 711130 Musical groups and artists
activities unions) Enterprises 711190 Other performing art companies
339110 Medical equipment and supplies 522200 Nondepository credit 711210 Spectator sports (including
intermediation (including credit Code
manufacturing sports clubs and racetracks)
card issuing and sales financing) 551111 Offices of bank holding
711300 Promoters of performing arts,
Wholesale Trade 522110 Credit card issuing companies
sports and similar events
Code 522220 Sales Financing 551112 Offices of other holding
companies 713110 Amusement and theme parks
423000 Merchant wholesalers, durable 522291 Consumer lending 713200 Gambling industries
goods 522292 Real estate credit Administrative and Support 713910 Golf courses and country clubs
424000 Merchant wholesalers, 522298 Other nondepository credit Services 713940 Fitness and recreational sports
nondurable goods intermediation centers
Code
Retail Trade 523000 Securities, commodity contracts, 561000 Administrative and support 713990 All other amusement and
and other financial investments services recreation industries (including
Code and related activities skiing facilities, marinas, and
441100 Automobile dealers 561300 Employment services bowling centers)
523920 Portfolio management
442000 Furniture and home furnishings 561439 Other business service centers
stores
523930 Investment advice
561499 All other business support Accommodation and Food
524113 Direct life insurance carriers services Services
444100 Building materials and supplies
dealers 524114 Direct health and medical 561500 Travel arrangement and
insurance carriers Code
445100 Grocery stores reservation services
524126 Direct property and casualty 721000 Accommodation
445200 Specialty food stores 561520 Tour operators
insurance carriers 721110 Hotels (except casino hotels)
446110 Pharmacies and drug stores 561700 Services to buildings and and motels
524130 Reinsurance carriers dwellings
446199 All other health and personal 524292 Third-party administration of 721210 RV (recreational vehicle) parks
care stores insurance and pension funds Waste Management and and recreational camps
448000 Clothing and clothing 524298 All other insurance-related Remediation Services 721310 Rooming and boarding houses,
accessories stores activities dormitories, and workers’ camps
451110 Sporting goods stores Code 722320 Caterers
525100 Insurance and employee benefit
451211 Book stores funds 562000 Waste management and 722440 Drinking places (alcoholic
remediation services (sanitary beverages)
452000 General merchandise stores 525920 Trusts, estates, and agency services)
453000 Miscellaneous store retailers accounts 722511 Full-service restaurants
525990 Other Financial vehicles Educational Services 722513 Limited-service restaurants
453220 Gift, novelty, and souvenir stores
(including mortgage REITs) Code 722514 Cafeterias and buffets
453310 Used merchandise stores
454110 Electronic shopping and Real Estate and Rental Leasing 611420 Computer training 722515 Snack and non-alcoholic
mail-order houses 611430 Professional and management beverage bars
Code
development training
Transportation and 531110 Lessors of residential buildings Other Services
and dwellings (including equity 611600 Other schools and instruction
Warehousing (other than elementary and Code
REITs)
secondary schools or colleges 811000 Repair and maintenance
Code 531120 Lessors of nonresidential and universities, which should
480000 Transportation buildings (except 812300 Drycleaning and laundry services
select a code to describe their
485000 Transit and ground passenger minwarehouses) (including unrelated activities) 812900 Other personal services
transportation equity REITs) 812930 Parking lots and garages
611710 Educational support services
531190 Lessors of other real estate
493000 Warehousing and storage
property (including equity REITs) Healthcare and Social Other
Information 531310 Real estate property managers Assistance Code
Code 531390 Other activities related to real Code 900001 Investment activities of section
511110 Newspaper publishers (except estate 501(c)(7), (9), or (17)
621110 Offices of physicians organizations
Internet) 532000 Rental and leasing services
621300 Offices of other health 900002 Rental of personal property
511120 Periodical publishers (except 532420 Office machinery and equipment practitioners
Internet) rental and leasing 900003 Passive income activities with
621400 Outpatient care centers controlled organizations

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