Business Activity Codes — 2025 Inst 990-T (PDF)

Business Activity Codes Industry Classification System (NAICS) commonly list below, refer to the full list of NAICS codes at
used by tax-exempt organizations. If you don’t see www.Census.gov/NAICS/.
The codes listed below that begin with the digits 1 a code for the activity you need to categorize in the
through 8 are a selection from the North American

Agriculture, Forestry, Hunting, and Fishing Code 110000 Agriculture, forestry, hunting, and fishing 111000 Crop production	Transportation and Warehousing Code 480000 Transportation 485000 Transit and ground passenger transportation 493000 Warehousing and storage	525100 Insurance and employee benefit funds 525920 Trusts, estates, and agency accounts 525990 Other financial vehicles (including mortgage REITs)	Administrative and Support Services Code 561000 Administrative and support services 561300 Employment services 561439 Other business service centers (including copy shops) 561499 All other business support services 561500 Travel arrangement and reservation services 561520 Tour operators 561700 Services to buildings and dwellings
Agriculture, Forestry, Hunting, and Fishing Code 110000 Agriculture, forestry, hunting, and fishing 111000 Crop production	Transportation and Warehousing Code 480000 Transportation 485000 Transit and ground passenger transportation 493000 Warehousing and storage	Real Estate and Rental and Leasing Code 531110 Lessors of residential buildings and dwellings (including equity REITs) 531120 Lessors of nonresidential buildings (except miniwarehouses)(including equity REITs) 531130 Lessors of miniwarehouses and self-storage units (including equity REITs) 531190 Lessors of other real estate property (including equity REITs) 531310 Real estate property managers 531320 Offices of real estate appraisers 531390 Other activities related to real estate 532000 Rental and leasing services 532289 All other consumer goods rental 532420 Office machinery and equipment rental and leasing 533110 Lessors of nonfinancial intangible assets (except copyrighted works)	Real Estate and Rental and Leasing Code 531110 Lessors of residential buildings and dwellings (including equity REITs) 531120 Lessors of nonresidential buildings (except miniwarehouses)(including equity REITs) 531130 Lessors of miniwarehouses and self-storage units (including equity REITs) 531190 Lessors of other real estate property (including equity REITs) 531310 Real estate property managers 531320 Offices of real estate appraisers 531390 Other activities related to real estate 532000 Rental and leasing services 532289 All other consumer goods rental 532420 Office machinery and equipment rental and leasing 533110 Lessors of nonfinancial intangible assets (except copyrighted works)
Mining Code 211100 Oil and gas extraction 211120 Crude petroleum extraction 211130 Natural gas extraction 212000 Mining (except oil and gas)
Mining Code 211100 Oil and gas extraction 211120 Crude petroleum extraction 211130 Natural gas extraction 212000 Mining (except oil and gas)	Information Code 512000 Motion picture and sound recording industries 513110 Newspaper publishers 513120 Periodical publishers 513130 Book publishers 513140 Directory and mailing list publishers 513190 Other publishers 516100 Radio and television broadcasting stations 516210 Media streaming, social networks, and other content providers 517000 Telecommunications (including wired, wireless, satellite, cable and other program distribution, resellers, agents, other telecommunications, and Internet service providers)	Information Code 512000 Motion picture and sound recording industries 513110 Newspaper publishers 513120 Periodical publishers 513130 Book publishers 513140 Directory and mailing list publishers 513190 Other publishers 516100 Radio and television broadcasting stations 516210 Media streaming, social networks, and other content providers 517000 Telecommunications (including wired, wireless, satellite, cable and other program distribution, resellers, agents, other telecommunications, and Internet service providers)	Information Code 512000 Motion picture and sound recording industries 513110 Newspaper publishers 513120 Periodical publishers 513130 Book publishers 513140 Directory and mailing list publishers 513190 Other publishers 516100 Radio and television broadcasting stations 516210 Media streaming, social networks, and other content providers 517000 Telecommunications (including wired, wireless, satellite, cable and other program distribution, resellers, agents, other telecommunications, and Internet service providers)
Utilities Code 221000 Utilities

Utilities Code 221000 Utilities	Utilities Code 221000 Utilities	Utilities Code 221000 Utilities	Waste Management and Remediation Services Code 562000 Waste management and remediation services (sanitary services)
Construction Code 230000 Construction 236000 Construction of buildings
Manufacturing Code 310000 Manufacturing 323100 Printing and related support activities 339110 Medical equipment and supplies manufacturing
Manufacturing Code 310000 Manufacturing 323100 Printing and related support activities 339110 Medical equipment and supplies manufacturing	Manufacturing Code 310000 Manufacturing 323100 Printing and related support activities 339110 Medical equipment and supplies manufacturing	Manufacturing Code 310000 Manufacturing 323100 Printing and related support activities 339110 Medical equipment and supplies manufacturing	Educational Services Code 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
Manufacturing Code 310000 Manufacturing 323100 Printing and related support activities 339110 Medical equipment and supplies manufacturing	Data Processing, Web Search Portals, and Other Information Services Code 518210 Computing infrastructure providers, data processing, web hosting, and related services 519200 Web search portals, libraries, archives, and other info. services	Data Processing, Web Search Portals, and Other Information Services Code 518210 Computing infrastructure providers, data processing, web hosting, and related services 519200 Web search portals, libraries, archives, and other info. services	Data Processing, Web Search Portals, and Other Information Services Code 518210 Computing infrastructure providers, data processing, web hosting, and related services 519200 Web search portals, libraries, archives, and other info. services
Wholesale Trade Code 423000 Merchant wholesalers, durable goods 424000 Merchant wholesalers, nondurable goods
Wholesale Trade Code 423000 Merchant wholesalers, durable goods 424000 Merchant wholesalers, nondurable goods	Wholesale Trade Code 423000 Merchant wholesalers, durable goods 424000 Merchant wholesalers, nondurable goods	Professional, Scientific, and Technical Services Code 541100 Legal services 541200 Accounting, tax preparation, bookkeeping, and payroll services 541300 Architectural, engineering, and related services 541380 Testing laboratories and services 541511 Custom computer programming services 541519 Other computer-related services 541610 Management consulting services 541700 Scientific research and development services 541800 Advertising, public relations, and related services 541860 Direct mail advertising 541900 Other professional, scientific, and technical services 541990 Consumer Credit Counseling Services	Professional, Scientific, and Technical Services Code 541100 Legal services 541200 Accounting, tax preparation, bookkeeping, and payroll services 541300 Architectural, engineering, and related services 541380 Testing laboratories and services 541511 Custom computer programming services 541519 Other computer-related services 541610 Management consulting services 541700 Scientific research and development services 541800 Advertising, public relations, and related services 541860 Direct mail advertising 541900 Other professional, scientific, and technical services 541990 Consumer Credit Counseling Services

Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Healthcare and Social Assistance Code 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 Child and youth services 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 Childcare services

Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Finance and Insurance Code 522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions) 522200 Nondepository credit intermediation 522210 Credit card issuing 522220 Sales financing 522291 Consumer lending 522292 Real estate credit 522299 Intl. secondary market, and other nondepository credit intermediation 523000 Securities, commodity contracts, and other financial investments and related activities 523940 Portfolio management and 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 Pharmacy benefit management and other third-party administration 524298 All other insurance-related activities	Finance and Insurance Code 522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions) 522200 Nondepository credit intermediation 522210 Credit card issuing 522220 Sales financing 522291 Consumer lending 522292 Real estate credit 522299 Intl. secondary market, and other nondepository credit intermediation 523000 Securities, commodity contracts, and other financial investments and related activities 523940 Portfolio management and 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 Pharmacy benefit management and other third-party administration 524298 All other insurance-related activities	Finance and Insurance Code 522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions) 522200 Nondepository credit intermediation 522210 Credit card issuing 522220 Sales financing 522291 Consumer lending 522292 Real estate credit 522299 Intl. secondary market, and other nondepository credit intermediation 523000 Securities, commodity contracts, and other financial investments and related activities 523940 Portfolio management and 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 Pharmacy benefit management and other third-party administration 524298 All other insurance-related activities

Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Finance and Insurance Code 522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions) 522200 Nondepository credit intermediation 522210 Credit card issuing 522220 Sales financing 522291 Consumer lending 522292 Real estate credit 522299 Intl. secondary market, and other nondepository credit intermediation 523000 Securities, commodity contracts, and other financial investments and related activities 523940 Portfolio management and 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 Pharmacy benefit management and other third-party administration 524298 All other insurance-related activities	Management of Companies and Enterprises Code 551111 Offices of bank holding companies 551112 Offices of other holding companies	Management of Companies and Enterprises Code 551111 Offices of bank holding companies 551112 Offices of other holding companies
Retail Trade Code 441100 Automobile dealers 444100 Building materials and supplies dealers 445100 Grocery and convenience retailers 445200 Specialty food retailers 449100 Furniture and home furnishings retailers 455000 General merchandise retailers 456110 Pharmacies and drug retailers 456199 All other health and personal care retailers 458000 Clothing, clothing accessories, shoe, and jewelry retailers 459110 Sporting goods retailers 459120 Hobby, toy, and game retailers 459130 Sewing, needlework, and piece goods retailers 459140 Musical instrument and supplies retailers 459210 Book retailers and news dealers (including newsstands) 459310 Florists 459410 Office supplies and stationery retailers 459420 Gift, novelty, and souvenir retailers 459510 Used merchandise retailers 459900 Other miscellaneous retailers	Finance and Insurance Code 522100 Depository credit intermediation (including commercial banking, savings institutions, and credit unions) 522200 Nondepository credit intermediation 522210 Credit card issuing 522220 Sales financing 522291 Consumer lending 522292 Real estate credit 522299 Intl. secondary market, and other nondepository credit intermediation 523000 Securities, commodity contracts, and other financial investments and related activities 523940 Portfolio management and 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 Pharmacy benefit management and other third-party administration 524298 All other insurance-related activities	Management of Companies and Enterprises Code 551111 Offices of bank holding companies 551112 Offices of other holding companies	Arts, Entertainment, and Recreation Code 711110 Theater companies and dinner theaters 711120 Dance companies 711130 Musical groups and artists

36 Instructions for Form 990-T (2025)

Business Activity Codes (Continued)