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 at 2022 NAICS Census Chart. 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.
| Category | Code | Activity |
|---|---|---|
| Agriculture, Forestry, Fishing and Hunting | 110000 | Agriculture, forestry, fishing and hunting |
| Agriculture, Forestry, Fishing and Hunting | 111000 | Crop production |
| Mining | 211100 | Oil and gas extraction |
| Mining | 211120 | Crude petroleum extraction |
| Mining | 211130 | Natural gas extraction |
| Mining | 212000 | Mining (except oil and gas) |
| Utilities | 221000 | Utilities |
| Construction | 230000 | Construction |
| Construction | 236000 | Construction of buildings |
| Manufacturing | 310000 | Manufacturing |
| Manufacturing | 323100 | Printing and related support activities |
| Manufacturing | 339110 | Medical equipment and supplies manufacturing |
| Wholesale Trade | 423000 | Merchant wholesalers, durable goods |
| Wholesale Trade | 424000 | Merchant wholesalers, nondurable goods |
| Retail Trade | 441100 | Automobile dealers |
| Retail Trade | 444100 | Building material and supplies dealers |
| Retail Trade | 445100 | Grocery and convenience retailers |
| Retail Trade | 445200 | Specialty food retailers |
| Retail Trade | 449100 | Furniture and home furnishings retailers |
| Retail Trade | 449210 | Electronics and appliance retailers (including computers) |
| Retail Trade | 455000 | General merchandise retailers |
| Retail Trade | 456110 | Pharmacies and drug retailers |
| Retail Trade | 456199 | All other health and personal care retailers |
| Retail Trade | 458000 | Clothing, clothing accessories, shoe, and jewelry retailers |
| Retail Trade | 459110 | Sporting goods retailers |
| Retail Trade | 459120 | Hobby, toy, and game retailers |
| Retail Trade | 459130 | Sewing, needlework, and piece goods retailers |
| Retail Trade | 459140 | Musical instrument and supplies retailers |
| Retail Trade | 459210 | Book retailers and news dealers (including newsstands) |
| Retail Trade | 459310 | Florists |
| Retail Trade | 459410 | Office supplies and stationery retailers |
| Retail Trade | 459420 | Gift, novelty, and souvenir retailers |
| Retail Trade | 459510 | Used merchandise retailers |
| Retail Trade | 459900 | Other miscellaneous retailers |
| Transportation and Warehousing | 480000 | Transportation |
| Transportation and Warehousing | 485000 | Transit and ground passenger transportation |
| Transportation and Warehousing | 493000 | Warehousing and storage |
| Information | 512000 | Motion picture and sound recording industries |
| Information | 513110 | Newspaper publishers |
| Information | 513120 | Periodical publishers |
| Information | 513130 | Book publishers |
| Information | 513140 | Directory and mailing list publishers |
| Information | 513190 | Other publishers |
| Information | 516100 | Radio and television broadcasting stations |
| Information | 516210 | Media streaming, social networks, and other content providers |
| Information | 517000 | Telecommunications (including wired, wireless, satellite, cable and other program distribution, resellers, agents, other telecommunications, and internet service providers) |
| Data Processing, Web Search Portals, and Other Information Services | 518210 | Computing infrastructure providers, data processing, web hosting, and related services |
| Data Processing, Web Search Portals, and Other Information Services | 519200 | Web search portals, libraries, archives, and other information services |
| Finance and Insurance | 522100 | Depository credit intermediation (including commercial banking, savings institutions, and credit unions) |
| Finance and Insurance | 522200 | Nondepository credit intermediation |
| Finance and Insurance | 522210 | Credit card issuing |
| Finance and Insurance | 522220 | Sales financing |
| Finance and Insurance | 522291 | Consumer lending |
| Finance and Insurance | 522292 | Real estate credit |
| Finance and Insurance | 522299 | International, secondary market, and all other nondepository credit intermediation |
| Finance and Insurance | 523000 | Securities, commodity contracts, and other financial investments and related activities |
| Finance and Insurance | 523940 | Portfolio management and investment advice |
| Finance and Insurance | 524113 | Direct life insurance carriers |
| Finance and Insurance | 524114 | Direct health and medical insurance carriers |
| Finance and Insurance | 524126 | Direct property and casualty insurance carriers |
| Finance and Insurance | 524130 | Reinsurance carriers |
| Finance and Insurance | 524292 | Pharmacy benefit management and other third party administration of insurance and pension funds |
| Finance and Insurance | 524298 | All other insurance-related activities |
| Finance and Insurance | 525100 | Insurance and employee benefit funds |
| Finance and Insurance | 525920 | Trusts, estates, and agency accounts |
| Finance and Insurance | 525990 | Other financial vehicles (including mortgage REITs) |
| Real Estate and Rental and Leasing | 531110 | Lessors of residential buildings and dwellings (including equity REITs) |
| Real Estate and Rental and Leasing | 531120 | Lessors of nonresidential buildings (except miniwarehouses) (including equity REITs) |
| Real Estate and Rental and Leasing | 531130 | Lessors of miniwarehouses and self-storage units (including equity REITs) |
| Real Estate and Rental and Leasing | 531190 | Lessors of other real estate property (including equity REITs) |
| Real Estate and Rental and Leasing | 531310 | Real estate property managers |
| Real Estate and Rental and Leasing | 531320 | Offices of real estate appraisers |
| Real Estate and Rental and Leasing | 531390 | Other activities related to real estate |
| Real Estate and Rental and Leasing | 532000 | Rental and leasing services |
| Real Estate and Rental and Leasing | 532289 | All other consumer goods rental |
| Real Estate and Rental and Leasing | 532420 | Office machinery and equipment rental and leasing |
| Real Estate and Rental and Leasing | 533110 | Lessors of nonfinancial intangible assets (except copyrighted works) |
| Professional, Scientific, and Technical Services | 541100 | Legal services |
| Professional, Scientific, and Technical Services | 541200 | Accounting, tax preparation, bookkeeping, and payroll services |
| Professional, Scientific, and Technical Services | 541300 | Architectural, engineering, and related services |
| Professional, Scientific, and Technical Services | 541380 | Testing laboratories and services |
| Professional, Scientific, and Technical Services | 541511 | Custom computer programming services |
| Professional, Scientific, and Technical Services | 541519 | Other computer-related services |
| Professional, Scientific, and Technical Services | 541610 | Management consulting services |
| Professional, Scientific, and Technical Services | 541700 | Scientific research and development services |
| Professional, Scientific, and Technical Services | 541800 | Advertising, public relations, and related services |
| Professional, Scientific, and Technical Services | 541860 | Direct mail advertising |
| Professional, Scientific, and Technical Services | 541900 | Other professional, scientific, and technical services |
| Professional, Scientific, and Technical Services | 541990 | Consumer credit counseling services |
| Management of Companies and Enterprises | 551111 | Offices of bank holding companies |
| Management of Companies and Enterprises | 551112 | Offices of other holding companies |
| Administrative and Support Services | 561000 | Administrative and support services |
| Administrative and Support Services | 561300 | Employment services |
| Administrative and Support Services | 561439 | Other business service centers (including copy shops) |
| Administrative and Support Services | 561499 | All other business support services |
| Administrative and Support Services | 561500 | Travel arrangement and reservation services |
| Administrative and Support Services | 561520 | Tour operators |
| Administrative and Support Services | 561700 | Services to buildings and dwellings |
| Waste Management and Remediation Services | 562000 | Waste management and remediation services (sanitary services) |
| Educational Services | 611420 | Computer training |
| Educational Services | 611430 | Professional and management development training |
| Educational Services | 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) |
| Educational Services | 611710 | Educational support services |
| Health Care and Social Assistance | 621110 | Offices of physicians |
| Health Care and Social Assistance | 621300 | Offices of other health practitioners |
| Health Care and Social Assistance | 621400 | Outpatient care centers |
| Health Care and Social Assistance | 621500 | Medical and diagnostic laboratories |
| Health Care and Social Assistance | 621610 | Home health care services |
| Health Care and Social Assistance | 621910 | Ambulance services |
| Health Care and Social Assistance | 621990 | All other ambulatory health care services |
| Health Care and Social Assistance | 623000 | Nursing and residential care facilities |
| Health Care and Social Assistance | 623990 | Other residential care facilities |
| Health Care and Social Assistance | 624100 | Individual and family services |
| Health Care and Social Assistance | 624110 | Child and youth services |
| Health Care and Social Assistance | 624200 | Community food and housing, and emergency and other relief services |
| Health Care and Social Assistance | 624210 | Meal delivery programs, soup kitchens, or food banks |
| Health Care and Social Assistance | 624310 | Vocational rehabilitation services |
| Health Care and Social Assistance | 624410 | Childcare services |
| Arts, Entertainment, and Recreation | 711110 | Theater companies and dinner theaters |
| Arts, Entertainment, and Recreation | 711120 | Dance companies |
| Arts, Entertainment, and Recreation | 711130 | Musical groups and artists |
| Arts, Entertainment, and Recreation | 711190 | Other performing arts companies |
| Arts, Entertainment, and Recreation | 711210 | Spectator sports (including sports clubs and racetracks) |
| Arts, Entertainment, and Recreation | 711300 | Promoters of performing arts, sports, and similar events |
| Arts, Entertainment, and Recreation | 713110 | Amusement and theme parks |
| Arts, Entertainment, and Recreation | 713200 | Gambling industries |
| Arts, Entertainment, and Recreation | 713910 | Golf courses and country clubs |
| Arts, Entertainment, and Recreation | 713940 | Fitness and recreational sports centers |
| Arts, Entertainment, and Recreation | 713990 | All other amusement and recreation industries (including skiing facilities, marinas, and bowling centers) |
| Accommodation and Food Services | 721000 | Accommodation |
| Accommodation and Food Services | 721110 | Hotels (except casino hotels) and motels |
| Accommodation and Food Services | 721210 | RV (recreational vehicle) parks and recreational camps |
| Accommodation and Food Services | 721310 | Rooming and boarding houses, dormitories, and workers’ camps |
| Accommodation and Food Services | 722320 | Caterers |
| Accommodation and Food Services | 722410 | Drinking places (alcoholic beverages) |
| Accommodation and Food Services | 722511 | Full-service restaurants |
| Accommodation and Food Services | 722513 | Limited-service restaurants |
| Accommodation and Food Services | 722514 | Cafeterias, grill buffets, and buffets |
| Accommodation and Food Services | 722515 | Snack and non-alcoholic beverage bars |
| Other Services | 811000 | Repair and maintenance |
| Other Services | 812300 | Drycleaning and laundry services |
| Other Services | 812900 | Other personal services |
| Other Services | 812930 | Parking lots and garages |
| Other | 900001 | Investment activities of section 501(c)(7), (9), or (17) organizations |
| Other | 900002 | Rental of personal property |
| Other | 900003 | Passive income activities with controlled organizations |
| Other | 900004 | Exploited exempt activities |
| Other | 900099 | Other activity |
About These Tools
Disclaimer: This website is for informational purposes only and does not constitute professional tax advice.
Source: The content in these tools (such as definitions, questions, and instructions) is from the official IRS Instructions for Form 990, 990-PF, and related schedules and is in the public domain. For the most current official version, please visit https://www.irs.gov/forms-pubs/about-form-990
Special Features & Notes
This is an evolving project, and feedback is always welcome. Please feel free to contact me.
To make the Glossary more user-friendly, the following enhancements have been added:
- User-Added Notes: Italicized text indicates a cross-reference added for clarity and is not part of the official IRS instructions.
- Convenience Links: References to the Internal Revenue Code (IRC) are linked to the Cornell Law School Legal Information Institute (LII) website for the full text.