Codes for Unrelated Business Activity - IRS tax forms

Codes for Unrelated Business Activity

(If engaged in more than one unrelated business activity, select up to two codes for the principal activities.

List first the largest in terms of unrelated income, then the next largest.)

AGRICULTURE, FORESTRY, HUNTING,

AND FISHING

Code

110000 Agricultural, forestry, hunting, and fishing

111000 Crop production

MINING

Code

211110 Oil and gas extraction

212000 Mining (except oil and gas)

UTILITIES

Code

221000 Utilities

485000

485510

487000

493000

INFORMATION

Code

511110

511120

511130

511190

512000

513100

513300

514000

CONSTRUCTION

Code

230000 Construction

233000 Building, developing, and general contracting

MANUFACTURING

Code

311000

312100

312200

313000

315000

316000

321000

322000

323100

323117

323119

324110

325000

325200

327000

331000

332000

333000

334000

335000

336000

337000

339000

339110

Food manufacturing

Beverage manufacturing

Tobacco manufacturing

Textile mills

Apparel manufacturing

Leather and allied product manufacturing

Wood product manufacturing, except furniture

Paper manufacturing

Printing and related support activities

Book printing

Other commercial printing

Petroleum refineries

Chemical manufacturing

Resin, synthetic rubber, artificial and synthetic

fiber and filament manufacturing

Nonmetallic mineral product manufacturing

Primary metal manufacturing

Fabricated metal product manufacturing

Machinery manufacturing

Computer and electronic product

manufacturing

Electrical equipment, appliance, and

component manufacturing

Transportation equipment manufacturing

Furniture and related product manufacturing

Miscellaneous manufacturing

Medical equipment and supplies manufacturing

WHOLESALE TRADE

Code

421000 Wholesale trade, durable goods

422000 Wholesale trade, nondurable goods

RETAIL TRADE

Code

441100

442000

443120

444100

445100

445110

445200

445291

446110

446130

447100

448000

451110

451211

451212

452000

453000

453100

453220

453310

454110

Automobile dealers

Furniture and home furnishings stores

Computer and software stores

Building materials and supplies dealers

Grocery stores

Supermarkets and other grocery stores

Specialty food stores

Baked goods stores

Pharmacies and drug stores

Optical goods stores

Gasoline stations

Clothing and clothing accessories stores

Sporting goods stores

Book stores

News dealers and newsstands

General merchandise stores

Miscellaneous store retailers

Florists

Gift, novelty, and souvenir stores

Used merchandise stores

Electronic shopping and mail-order houses

TRANSPORTATION AND WAREHOUSING

Code

481000

482110

483000

484000

Air transportation

Rail transportation

Water transportation

Truck transportation

Page 20

Transit and ground passenger transportation

Charter bus Industry

Scenic and sightseeing transportation

Warehousing and storage

Newspaper publishers

Periodical publishers

Book publishers

Other publishers

Motion picture and sound recording industries

Radio and television broadcasting

Telecommunications

Information services and data processing

services

FINANCE AND INSURANCE

Code

522110

522120

522130

522190

522210

522290

523100

524113

524114

524121

524126

524130

524292

524298

525100

525920

525990

Commercial banking

Savings institutions

Credit unions

Other depository credit intermediation

Credit card issuing

Other non-depository credit intermediation

Securities, commodity contracts, and other

intermediation and brokerage

Direct life insurance carriers

Direct health and medical insurance carriers

Property and casualty insurance carriers

Direct property and casualty insurance carriers

Reinsurance carriers

Third party administration for insurance

and pension funds

All other insurance related activities

Insurance and employee benefit funds

Trusts, estates, and agency accounts

Other financial vehicles

REAL ESTATE AND RENTAL AND LEASING

Code

531110 Lessors of residential buildings and dwellings

531120 Lessors of nonresidential buildings, except

miniwarehouses

531190 Lessors of other real estate property

531210 Offices of real estate agents and brokers

531310 Real estate property managers

531390 Other activities related to real estate

532000 Rental and leasing services

532291 Home health equipment rental

532420 Office machinery and equipment rental and

leasing

533110 Lessors of nonfinancial intangible assets

(except copyrighted works)

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

541500 Computer systems design and related services

541511 Custom computer programming services

541610 Management consulting services

541700 Scientific research and development services

541800 Advertising and related services

541860 Direct mail advertising

541900 Other professional, scientific, and technical

services

MANAGEMENT OF COMPANIES AND

ENTERPRISES

Code

551111 Offices of bank holding companies

551112 Offices of other holding companies

ADMINISTRATIVE AND SUPPORT AND

WASTE MANAGEMENT AND

REMEDIATION SERVICES

Code

561000 Administrative and support services

561300 Employment services

561439 Other business service centers (including copy

shops)

561450

561499

561500

561520

561700

562000

Credit bureaus

All other business support services

Travel arrangement and reservation services

Tour operators

Services to buildings and dwellings

Waste management and remediation services

EDUCATIONAL SERVICES

Code

611110

611310

611510

611600

Elementary and secondary schools

Colleges, universities, and professional schools

Technical and trade schools

Other schools and instruction

HEALTHCARE AND SOCIAL ASSISTANCE

Code

621000

621110

621210

621300

621400

621410

621500

621610

621910

621990

621991

622000

623000

623990

624000

624100

624200

Ambulatory health care services

Offices of physicians

Offices of dentists

Offices of other health practitioners

Outpatient care centers

Family planning centers

Medical and diagnostic laboratories

Home health care services

Ambulance services

All other ambulatory health care services

Blood and organ banks

Hospitals

Nursing and residential care facilities

Other residential care facilities

Social assistance

Individual and family services

Community food and housing, and emergency

and other relief services

624310 Vocational rehabilitation services

624410 Child day care services

ARTS, ENTERTAINMENT, AND

RECREATION

Code

711110

711120

711130

711190

711210

711300

712100

713110

713200

713900

Theater companies and dinner theaters

Dance companies

Musical groups and artists

Other performing arts companies

Spectator sports (including sports clubs and

racetracks)

Promoters of performing arts, sports, and

similar events

Museums, historical sites, and similar

institutions

Amusement and theme parks

Gambling industries

Other amusement and recreation industries

(including golf courses, skiing facilities, marinas,

fitness centers, and bowling centers)

ACCOMMODATION AND FOOD SERVICES

Code

721000 Accomodation

721110 Hotels (except casino hotels) and motels

721210 RV (recreational vehicle) parks and recreational

camps

721310 Rooming and boarding houses

722100 Full-service restaurants

722210 Limited-service eating places

722320 Caterers

722410 Drinking places (alcoholic beverages)

OTHER SERVICES

Code

811000

812300

812900

812930

Repair and maintenance

Drycleaning and laundry services

Other personal services

Parking lots and garages

OTHER

Code

900000 Unrelated debt-financed activities other than

rental of real estate

900001 Investment activities by section 501(c)(7), (9), or

(17) organizations

900002 Rental of personal property

900003 Passive income activities with controlled

organizations

900004 Exploited exempt activities

Form 990-T Instructions

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