Codes for Unrelated Business Activity

Agriculture, forestry, hunting, and fishing

Crop production

Oil and gas extraction

Mining (except oil and gas)

Utilities

Construction

Construction of buildings

Manufacturing

Printing and related support activities

Medical equipment and supplies manufacturing

Merchant wholesalers, non-durable goods

Merchant wholesalers, durable goods

Automobile dealers Specialty food stores

Furniture and home furnishings stores

Computer and software stores

Building materials and supplies dealers

Grocery stores

Specialty food stores

Pharmacies and drug stores

All other health and personal care stores

Clothing and clothing accessories stores

Sporting goods stores

Book stores

General merchandise stores

Miscellaneous store retailers

Gift, novelty, and souvenir stores

Used merchandise stores

Electronic shopping and mail-order houses

Transportation

Transit and ground passenger transportation

Warehousing and storage

Newspaper publishers (except Internet)

Periodical publishers (except Internet)

Book publishers (except Internet)

Directory and mailing list publishers (except Internet)

Other publishers (except Internet)

Motion picture and sound recording industries

Radio and television broadcasting (except Internet)

Telecommunications (including paging, cellular, satellite, cable, other telecommunications, and internet service providers)

Data Processing, Hosting, and Related Services

Other information services (including news syndicates and libraries, Internet publishing and broadcasting)

Depository credit inter-mediation (including commercial banking, savings institutions, and credit unions)

No depository credit inter-mediation (including credit card issuing and sales financing)

Securities, commodity contracts, and other financial investments and related activities

Direct life insurance carriers

Direct health and medical insurance carriers

Direct property and casualty insurance carriers

Third-party administration of insurance and pension funds

All other insurance-related activities

Insurance and employee benefit funds

Trusts, estates, and agency accounts

Other financial vehicles (including mortgage REITs)

Lessors of residential buildings and dwellings (including equity REITs)

Lessors of nonresidential buildings (except mini warehouses) (including equity REITs)

Lessors of other real estate property (including equity REITs)

Real estate property managers

Other activities related to real estate

Rental and leasing services

Office machinery and equipment rental and leasing

Advertising and related services

Legal services

Accounting, tax preparation, bookkeeping, and payroll service

Architectural, engineering, and related services

Testing laboratories

Custom computer programming services

Other computer-related services

Management consulting services

Scientific research and development services

Advertising and related services

Direct mail advertising

Other professional, scientific, and technical services

Offices of bank holding companies

Offices of other holding companies

Administrative and support services

Employment services

Other business service centers (including copy shops)

All other business support services

Travel arrangement and reservation services

Tour operators

Services to buildings and dwellings

Waste management and remediation services (sanitary services)

Other schools and instruction which should select a code to describe their unrelated activities

Educational support services

Offices of physicians

Offices of other health practitioners

Outpatient care centers

Medical and diagnostic laboratories

Home health care services

Ambulance services

All other ambulatory health care services

Nursing and residential care facilities

Other residential care facilities

Individual and family services

Community food and housing, and emergency and other relief services

Vocational rehabilitation services

Child day care services

Theater companies and dinner theaters

Dance companies

Musical groups and artists

Other performing art companies

Spectator sports (including sports clubs and racetracks)

Promoters of performing arts, sports, and similar events

Amusement and theme parks

Gambling industries

Golf courses and country clubs

Fitness and recreational sports centers

All other amusement and recreation industries

Accommodation

Hotels (except casino hotels) and motels

RV (recreational vehicle) parks and recreational

Rooming and boarding houses

Full-service restaurants

Limited-service eating places

Caterers

Drinking places (alcoholic beverages)

Repair and maintenance

Dry cleaning and laundry services

Other personal services

Parking lots and garages

Unrelated debt-financed activities other than rental of real estate

Investment activities of section 501(c)(7), (9), or (17) organizations

Rental of personal property

Passive income activities with controlled organizations

Exploited exempt activities