SIC 6798 — Real Estate Investment Trusts
Official OSHA SIC Manual Definition
Establishments primarily engaged in closed-end investments in real estate or related mortgage assets operating so that they could meet the requirements of the Real Estate Investment Trust Act of 1960 as amended. This act exempts trusts from corporate income and capital gains taxation, provided they invest primarily in specified assets, pay out most of their income to shareholders, and meet certain requirements regarding the dispersion of trust ownership.
Description & Classification
SIC code 6798 representing 'Real Estate Investment Trusts' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.
Modern NAICS Crosswalk
Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:
- NAICS 531110 - Lessors of Residential Buildings and Dwellings (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:531110→2012:531110→2017:531110→2022:531110)
- NAICS 531130 - Lessors of Miniwarehouses and Self-Storage Units (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:531130→2012:531130→2017:531130→2022:531130)
- NAICS 531190 - Lessors of Other Real Estate Property (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:531190→2012:531190→2017:531190→2022:531190)
- NAICS 531120 - Lessors of Nonresidential Buildings (except Miniwarehouses) (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:531120→2012:531120→2017:531120→2022:531120)
- NAICS 525990 - Other Financial Vehicles (via SIC1987:6798→NAICS1997:52593→2002:525930→2007:525990→2012:525990→2017:525990→2022:525990)
Classification Details
| SIC Code | 6798 |
|---|---|
| Industry Title | Real Estate Investment Trusts |
| Division | Division H: Finance, Insurance, and Real Estate |
| Major Group | Major Group 67: Holding and Other Investment Offices |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 1987 SIC Concordance / 2026-08-08 |
SIC vs NAICS Compliance & Common Mismatches
Legacy SIC code 6798 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.
When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.
💡 Expert Guidance: SIC to NAICS Conversion
Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 6798 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.
Related Pages & Tools
Further regulatory reference links for legacy SIC code 6798:
- SIC Codes Complete Compliance Guide — Detailed history and active legal applications of the SIC classification framework.
- Why Legacy SIC Codes Persist Guide — How credit systems and the SEC still rely on SIC metadata.
- SIC ↔ NAICS Crosswalk Tool — Trace industrial code conversions dynamically.
- SIC 6798 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Real Estate Investment Trusts).
- SIC Major Group 67 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 6798? ▾
Legacy SIC code 6798 represents 'Real Estate Investment Trusts', categorized under Division Division H: Finance, Insurance, and Real Estate and Major Group Major Group 67: Holding and Other Investment Offices. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 6798? ▾
Legacy SIC code 6798 maps to the modern 2022 NAICS industry classifications: NAICS 531110 (Lessors of Residential Buildings and Dwellings), NAICS 531130 (Lessors of Miniwarehouses and Self-Storage Units), NAICS 531190 (Lessors of Other Real Estate Property), NAICS 531120 (Lessors of Nonresidential Buildings (except Miniwarehouses)), NAICS 525990 (Other Financial Vehicles). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 6798? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 6798 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.
Does the SEC EDGAR system allow searching public filings by SIC 6798? ▾
Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 6798 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 6798? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 6798 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.
What is the structural difference between SIC 6798 and NAICS codes? ▾
SIC code 6798 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).
What are the typical business activities classified under legacy SIC 6798? ▾
Typical business activities classified under legacy SIC 6798 are the operations associated with 'Real Estate Investment Trusts'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 6798 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 6798, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.
Sources & References
- U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 6798
- U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
- Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
- Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
- Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance