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NAICS 813110 vs 813910

This page compares NAICS 813110 (Religious Organizations) vs NAICS 813910 (Business Associations) to help you determine the correct industry classification code.

Side-by-Side Comparison Asset

Dimension NAICS 813110 — Religious Organizations NAICS 813910 — Business Associations
Definition This industry comprises (1) establishments primarily engaged in operating religious organizations, such as churches, religious temples, mosques, and monasteries, and/or (2) establishments primarily engaged in administering an organized religion or promoting religious activities. This industry comprises establishments primarily engaged in promoting the business interests of their members. These establishments may conduct research on new products and services; develop market statistics; sponsor quality and certification standards; lobby public officials; or publish newsletters, books, or periodicals for distribution to their members.
SBA Size Standard $13,000,000 $15,500,000
US Establishments (CBP) 186,801 14,855

Decision Rule Guidelines

Select 813110 if your primary business focus aligns with Religious Organizations. Select 813910 if the establishment's core activities match the definition of Business Associations. Verify the revenue share of each activity if both apply.

Frequently Asked Questions (FAQ)

Can I report both NAICS 813110 and 813910 on a business tax return? ▾

No, the IRS requires declaring a single primary activity code (either 813110 or 813910) on Schedule C or Form 1120. You must audit your revenue share between these two classifications and select the code that represents the highest percentage of your receipts.

How do the SBA size standards differ between NAICS 813110 and 813910? ▾

NAICS 813110 has a standard of $13,000,000 while NAICS 813910 has a standard of $15,500,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.

Related Pages & Tools

Primary Ingestion Source

Data sourced from the U.S. Census Bureau NAICS 2022 Manual and SBA Small Business Size Regulations (13 CFR Part 121). Last verified on 2026-06-30.