813110 — Religious Organizations
Description
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 (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Churches
- Shrines, religious
- Monasteries (except schools)
- Synagogues
- Mosques, religious
- Temples, religious
Exclusions & Cross-References
- Schools, colleges, or universities operated by religious organizations are classified in Sector 61,
- Educational Services;
- Radio and television stations operated by religious organizations are classified in Industry Group 5161,
- Radio and Television Broadcasting Stations;
- Publishing houses operated by religious organizations are classified in Subsector 513, Publishing
- Industries;
- Establishments operated by religious organizations primarily engaged in health and social assistance for
- individuals are classified in Sector 62, Health Care and Social Assistance; and
- Used merchandise retail establishments operated by religious organizations are classified in Industry
- 459510, Used Merchandise Retailers.
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 8661 - Religious Organizations (via SIC1987:8661→NAICS1997:81311→2002:813110→2007:813110→2012:813110→2017:813110→2022:813110)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC M1FE — OPERATION OF RELIGIOUS FACILITIES
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 813110 valid in 2022? ▾
Yes, 813110 is a valid 6-digit 2022 NAICS national industry code representing 'Religious Organizations' under Sector 81 in the official classification index.
What is the SBA size standard for NAICS code 813110? ▾
The Small Business Administration (SBA) has established a small business size standard of $13,000,000 for NAICS code 813110 (Religious Organizations), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 813110? ▾
According to official Census Bureau concordance tables, NAICS code 813110 (Religious Organizations) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 8661 - Religious Organizations.
Related Pages & Tools
Further regulatory reference links for NAICS code 813110:
- Sector 81 Directory Hub — List of related industries in the Other Services (except Public Administration) sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 813110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Religious Organizations).
- IRS PBA Code for Church — Principal Business Activity tax reporting details.
- Compare NAICS 813110 vs 813910 — Industrial classification comparison rules (Religious Organizations vs Business Associations).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.