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IRS Activity Code
NAICS Code

Definitions

Major Group X
Religion-Related

X01 Alliances & Advocacy
X02 Management & Technical Assistance
X03 Professional Societies & Associations
X05 Research Institutes & Public Policy Analysis
X11 Single Organization Support
X12 Fund Raising & Fund Distribution
X19 Support N.E.C.
X20 Christian
X21 Protestant
X22 Roman Catholic
X30 Jewish
X40 Islamic
X50 Buddhist

X70 Hindu
X80 Religious Media & Communications
X81 Religious Film & Video
X82 Religious Television
X83 Religious Printing & Publishing
X84 Religious Radio

X90 Interfaith Coalitions
X99 Religion-Related N.E.C.

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X
Religion-Related

Organizations whose primary purpose is worship, religious training or study, governance or administration of organized religions, or the promotion of religious activities.


Includes: churches, synagogues, mosques and other places of worship; associations of churches; religious orders; church auxiliaries; missions; and religious publishing activities and media.

Excludes: other organizations operated under the auspices of specific religious groups such as educational institutions, hospitals or social service agencies; or separately organized graduate schools of theology (see B-Education).


NTEE Code   Activity Code

NAICS

X01 Alliances & Advocacy
Organizations whose activities focus on influencing public policy within the Religion-Related major group area. Includes a variety of activities from public education and influencing public opinion to lobbying national and state legislatures.

509

813000

X02 Management & Technical Assistance
Consultation, training, and other forms of management assistance services to nonprofit groups within the Religion-Related major group area.

125
919

541000
X03

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 Religion-Related major group area.

002
205

229

813000
X05 Research Institutes & Public Policy Analysis
Organizations whose primary purpose is to conduct research and/or public policy analysis within the Religion-Related major group area.
124
125
480
541000
X11

Single Organization Support
Organizations existing as a fund-raising entity for a single institution within the Religion-Related major group area.

004, 206
301
, 601
602, 912 927

813000
X12

Fund Raising & Fund Distribution
Organizations that raise and distribute funds for multiple organizations within the Religion-Related major group area.

004
301

602

927
813000
X19 Support N.E.C.
Organizations that provide all forms of support except for financial assistance or fund raising for other organizations within the Religion-Related major group area.
004
603
916
813000
X20

Christian
Religious organizations that provide opportunities for people to satisfy their inner needs and enhance their spiritual growth through organized worship or through other devotional activities under the auspices of one of the group of religious faiths that is based on the teachings of Jesus Christ. Use this code for Christian denominations such as Christian Science that are not specified below as well as their ministries, missions or missionary activities, bible camps and schools, and bible distribution programs.
Includes:

  • 501(d) apostolic or religious organizations.

Excludes:

  • Camps which are not primarily operated for the purpose of religious education but are operated by religious organizations. Use Camps (N20).
  • Other services operated under the auspices of specific religions or religious groups, such as educational institutions, hospitals, social services agencies, etc. (classified by their primary service activity); or separately constituted graduate schools of theology (B50-Graduate & Professional Schools).

001
003
005
006
007
029

813000
X21

Protestant
Religious organizations whose form of Christian faith and practice originated with the principles of the Reformation. Use this code for Protestant Churches as well as their ministries, missions or missionary activities, bible camps and schools, and bible distribution programs.
Includes:

  • Baptists;
  • Congregationalists;
  • Episcopalians;
  • Jehovah’s Witnesses;
  • Lutherans;
  • Mennonites;
  • Methodists;
  • Pentecostal churches;
  • Presbyterians;
  • Quakers (Friends);
  • Salvationists; and
  • Seventh Day Adventists.

001
003
005
006
029

813000
X22

Roman Catholic
Religious organizations characterized by their acknowledgement of the supreme authority of the bishop of Rome, the pope, in matters of high faith. Use this code for Roman Catholic churches, missionary societies, and related religious bodies.

001
003
005
006
029
813000
X30

Jewish
Organizations whose members are a worldwide group which constitutes a continuation through descent or conversion of the ancient Jewish people; who practice Judaism, a religion that is characterized by a belief in one God and in the mission of Jews to teach the oneness of God as revealed in the Hebrew scriptures. Organizations making reference to "Lubavitch," "Chabad," "Yeshiva," and "Torah" should also be classified here, but not necessarily those mentioning "Israel," "Hebrew," and "Shalom."

001
003
005
006
029

813000
X40

Islamic
Organizations whose members are followers of Islam, the religious faith and cultural system that is based on the belief in Allah as the sole deity, in Mohammed as the prophet of Allah and in the Koran as the revelation of Allah to Mohammed and the divinely authorized basis for the religious, social, civil, commercial, military and legal regulations of the Islamic world.

001
003
005
006
029
813000
X50

Buddhist
Organizations whose members are followers of the religion of eastern and central Asia that is based on the teachings of Gautama Buddha which stress that suffering is inherent in life and that one can achieve nirvana (release from suffering) through mental and moral self-purification. Includes Zen.

001
003
005
006
029

813000
X70

Hindu
Organizations whose members are followers of the religious philosophy that originated on the Indian subcontinent and is marked by an outlook that tends to view all forms and theories as aspects of one eternal being and truth; a belief in ahimsa, karma, dharma, samsara and moksha; and the practice of the way of works, the way of knowledge or the way of devotion as the means of release from the round of rebirths. Organizations making reference to "Jainism," "Ashram," and "Vedic" should also be classified here.

001
003
005
006
029

813000
X80

Religious Media & Communications
Organizations with religious affiliations that are engaged in publishing, production or programming that has religious content. Use this code for organizations utilizing multiple types of media or for media not specified below.

029 513000
X81

Religious Film & Video
Organizations with religious affiliations that produce films, videos and holographic images which have religious content.

029
122
512000
X82

Religious Television
Organizations with religious affiliations that are engaged in television productions and broadcasts which have religious content.

029
121
513000
X83

Religious Printing & Publishing
Organizations with religious affiliations that publish books such ss Bibles and other materials which have religious content.

008
120
511000
X84 Religious Radio
Organizations with religious affiliations that are engaged in radio productions and broadcasts which have religious content.
029
121
513000
X90 Interfaith Coalitions
Organizations representing multiple faiths to promote cooperation on such common tasks as supporting missions, working with students and sponsoring conferences; to establish mutual understanding regarding the fundamental issues of belief, worship and polity; and to serve as a united witness on world problems.
029 813000
X99 Religion-Related N.E.C.
Use this code for organizations that clearly provide services relating to religion where the major purpose is unclear enough that a more specific code cannot be accurately assigned. Examples may include Unitarianism, Taoism, Sikhs, Zoroastrism, Atheism, Actualism, Theosophy, Bahaism and reference to "miracles."
029 813000

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