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IRS Activity Code
NAICS Code

Definitions

Major Group N
Recreation & Sports

N01 Alliances & Advocacy
N02 Management & Technical Assistance
N03 Professional Societies & Associations
N05 Research Institutes & Public Policy Analysis

N11 Single Organization Support
N12 Fund Raising & Fund Distribution
N19 Support N.E.C.

N20 Camps
N30 Physical Fitness & Community Recreational Facilities
N31 Community Recreational Centers
N32 Parks & Playgrounds
N40 Sports Training Facilities
N50 Recreational Clubs
N52 Fairs
N60 Amateur Sports
N61 Fishing & Hunting
N62 Basketball
N63 Baseball & Softball
N64 Soccer
N65 Football
N66 Racquet Sports
N67 Swimming & Other Water Recreation
N68 Winter Sports
N69 Equestrian
N6A Golf
N70 Amateur Sports Competitions
N71 Olympics
N72 Special Olympics
N80 Professional Athletic Leagues
N99 Recreation & Sports N.E.C.

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N
Recreation & Sports

Private nonprofit organizations whose primary purpose is to provide access to a variety of leisure time pursuits that meet the recreational needs of individuals who want to make constructive and satisfying use of their free time.


Includes: camps and camping programs; physical fitness and other recreational facilities such as parks, and playgrounds; organizations that provide for sports training and competition; and sports, recreational and social clubs. Excludes: organizations primarily involved in character building and leadership development for youth such as scouting, even though they may also provide recreational programs (see O-Youth Development); and neighborhood centers, senior centers and other community centers engaged in the provision of social services (see P-Human Services).

NTEE Code   Activity Code

NAICS

N01 Alliances & Advocacy
Organizations whose activities focus on influencing public policy within the Recreation & Sports major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.

509

813000

N02 Management & Technical Assistance
Consultation, training, and other forms of management assistance services to nonprofit groups within the Recreation & Sports major group area.
125
919
541000
N03

Professional Societies & Associations
Learned societies, professional councils, and other organizations that bring together individuals or organizations with a common professional or vocational interest within the Recreation & Sports major group area.

205

813000
N05 Research Institutes & Public Policy Analysis
Organizations whose primary purpose is to conduct research and/or public policy analysis within the Recreation & Sports major group area.
124
125
480
541000
N11 Single Organization Support
Organizations existing as a fund-raising entity for a single institution within the Recreation & Sports major group area.
Includes:
  • Organizations that raise funds to support the Olympics or Special Olympics (N117).

206, 301
601, 602 912, 927

813000
N12 Fund Raising & Fund Distribution
Organizations that raise and distribute funds for multiple organizations within the Recreation & Sports major group area.
301
602

927
813000
N19 Support N.E.C.
Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Recreation & Sports major group area.
603
916
813000
N20

Camps
Organizations that operate facilities for cooperative group living
experiences in the out-of-doors; and which provide opportunities to learn campcraft, nature lore and conservation, and participate in a wide range of indoor and outdoor recreational, athletic and group social activities including cookouts.
Includes:

  • Christian or other faith-based camps;
  • Day camps;
  • Residential camps;
  • Special interest camps focusing on a special skill or activity such as athletics, music or art;
  • Summer camps; and
  • Therapeutic camps for children who have a disability, health impairment or other limitations which require special facilities or programming.
317
318
319
325
721000
N30

Physical Fitness & Community Recreational Facilitiess
Organizations that provide acreage and facilities for a broad range of recreational and fitness activities, sports and games. Use this code for recreational facilities available to the general public and for recreational programs not specified below.
Excludes:

  • Multipurpose neighborhood centers that offer social services as well as recreational activities. Use appropriate terms in major group P-Human Services.

297
317

318
319

713000
N31

Community Recreational Centers
Organizations that operate centers which offer, at a single location, a variety of recreational facilities such as athletic fields and courts, a gymnasium, a swimming pool and public lockers. Recreational centers usually offer an organized program of activities for community residents and provide all necessary equipment.
Excludes:

  • Country clubs and other private, membership facilities. Use Recreational Clubs (N50).
  • Organized sports clubs or leagues which focus on a particular recreational activity. Use Amateur Sports (N60) or the appropriate subset code in that category.

296
297

317

318
319

713000
N32 Parks & Playgrounds
Organizations that develop, maintain and make available to the general public recreational areas which are equipped with athletic fields and courts, campgrounds, picnic areas and a variety of recreational trails such as bridle trails, hiking trails, off-the-road vehicle trails and snowmobile trails.
Excludes:

297
317

318
319
712000
N40

Sports Training Facilities
Organizations such as intercollegiate athletic associations that promote athletic competition among member schools. Also includes separately organized private educational institutions that provide instruction in a particular sport or recreational activity.
Includes:

  • Sports, athletics academy.
038
298

317

318
319
611000
N50 Recreational Clubs
Private organizations that make available to members and their guests facilities for recreational activities, sports and games. Also included are social clubs that provide opportunities for people to meet and socialize with their peers at dances, parties, picnics, barbecues and other companionable events; and special interest clubs which enable people to share hobbies or other interests with individuals with those same interests. [Many of these are 501(c)(7) organizations.]
Includes:
  • Country clubs.
Excludes:

280
281

285
317

318
319
813000
N52

Fairs
Organizations that sponsor, organize and promote arts fairs, collectible/antique fairs, county and state fairs, crafts fairs, ethnic/cultural fairs, street fairs, festivals, parades, and other similar activities during religious and patriotic holidays and other special occasions.
Excludes:

065
317

318
319

711000
N60

Amateur Sports
Organizations that provide opportunities for people to learn and become
competitive in the recreational activity or sport of their choice. Coaching, access to a playing field or court, sporting equipment, uniforms, and officials for competitions are generally included. Use this code for amateur sports clubs or leagues not specified below or which cover more than one sport. [Many of these are 501(c)(7) organizations.]
Includes:

  • Biking;
  • Bowling;
  • Boxing;
  • Fencing;
  • Field hockey;
  • Gymnastics;
  • Polo;
  • Soap box derbies;
  • Track and field;
  • Weight lifting;
  • Volleyball; and
  • Wrestling.

Excludes:

288
300
317

318
319
713000
N61 Fishing & Hunting
Organizations that provide opportunities for people to learn and become competitive in archery; fly or bait fishing; game bird, game fowl, or game animal hunting; fox hunting; and/or the use of firearms on the target range. [Many of these are 501(c)(7) organizations.]
286
300
317

318
319
713000
N62 Basketball
Organizations that provide opportunities for people to learn and become competitive in basketball. Coaching, access to a basketball court, basketball equipment, uniforms, and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.
288
300
317

318
319
713000
N63 Baseball & Softball
Organizations such as Little Leagues that provide opportunities for people to learn and become competitive in baseball or softball. Coaching, access to a baseball field, baseball equipment, uniforms, and managers and umpires for games are generally included. [Many of these are 501(c)(7) organizations.]
288
300
317

318
319
321
713000
N64 Soccer
Organizations that provide opportunities for people to learn and become competitive in soccer. Coaching, access to a soccer field, soccer equipment, uniforms, and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
288
300
317

318
319
713000
N65 Football
Organizations that provide opportunities for people to learn and become competitive in football. Coaching, access to a football field, football equipment, uniforms, and referees for competitions are generally included. [Many of these are 501(c)(7) organizations.]
288
300
317

318
319
713000
N66 Racquet Sports
Organizations that provide opportunities for people to learn and become competitive in tennis, badminton, racquet ball, squash, table tennis and other racquet sports. Coaching, access to courts, equipment and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
287
300
317

318
319
713000
N67 Swimming & Other Water Recreation

Organizations that provide opportunities for people to learn and become competitive in swimming, diving, snorkeling, surfing, water skiing, water polo, boating, white water rafting and other water sports. Coaching, access to a swimming pool or other facilities, sports equipment, and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
Includes:

  • Organizations that provides swimming lessons but have no "club" activities.

Excludes:

287
300
317

318
319
713000
N68 Winter Sports
Organizations that provide opportunities for people to learn and become competitive in ice hockey, ice skating, alpine and cross-country skiing, sledding/tobogganing and other winter sports. Coaching; access to skating rinks, ski slopes or other facilities; sports equipment; and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
288
300
317

318
319
713000
N69 Equestrian
Organizations that provide opportunities for people to learn and become competitive in sports involving horseback riding and jumping. Coaching, access to riding and jumping facilities and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
Excludes:
288
300
317

318
319
713000
N6A

Golf
Organizations including public golf courses that provide opportunities
for people to learn and become competitive in the game of golf. Coaching, access to a golf course, golf equipment, and officials for competitions are generally included. [Many of these are 501(c)(7) organizations.]
Excludes:

288
300
317

318
319
713000
N70 Amateur Sports Competitions

Organizations that sponsor sports competitions for amateurs and support the ability of individuals of all ages to participate. Use this code for organizations that sponsor competitions at the national, state, regional or local level or competitions at multiple levels including the international level.
Excludes:

317
318
319
711000
N71 Olympics
Organizations that prepare amateur athletes to participate in the
Olympics, an international program of sports training and athletic competition which features a variety of sports and games, or in other similar competitions.
317
318
319
711000
N72 Special Olympics
Organizations that prepare people to participate in the Special Olympics,
an international program of sports training and athletic competition for children and adults with disabilities which features a variety of sports and games, or in other similar competitions.
317
318
319
711000
N80 Professional Athletic Leagues
Membership organizations that are engaged in promoting the interests of individuals who are active or who have retired from professional sports.
210
317

318
319
711000
N99 Recreation & Sports N.E.C.
Use this code for organizations that clearly provide recreation, sports,
leisure or athletics services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
282
283
317

318
319
713000

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