SIC 8661 — Religious Organizations
Official OSHA SIC Manual Definition
Establishments of religious organizations operated for worship, religious training or study, government or administration of an organized religion, or for promotion of religious activities. Other establishments maintained by religious organizations, such as educational institutions, hospitals, publishing houses, reading rooms, social services, and secondhand stores, are classified according to their primary activity. Also included in this industry are religious groups which reach the public through radio or television media. Establishments of such religious groups which produce taped religious programming for television are classified in Industry 7812, and those which produce live religious programs are classified in Industry 7922. Establishments of such groups which operate radio or television stations are classified in Communications, Major Group 48.
Description & Classification
SIC code 8661 representing 'Religious Organizations' 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 813110 - Religious Organizations (via SIC1987:8661→NAICS1997:81311→2002:813110→2007:813110→2012:813110→2017:813110→2022:813110)
Classification Details
| SIC Code | 8661 |
|---|---|
| Industry Title | Religious Organizations |
| Division | Division I: Services |
| Major Group | Major Group 86: Membership Organizations |
| 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 8661 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 8661 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 8661:
- 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 8661 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Religious Organizations).
- SIC Code for Church — Standard Industrial Classification mapping details.
- SIC Major Group 86 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 8661? ▾
Legacy SIC code 8661 represents 'Religious Organizations', categorized under Division Division I: Services and Major Group Major Group 86: Membership Organizations. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 8661? ▾
Legacy SIC code 8661 maps to the modern 2022 NAICS industry classifications: NAICS 813110 (Religious Organizations). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 8661? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 8661 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 8661? ▾
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 8661 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 8661? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 8661 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 8661 and NAICS codes? ▾
SIC code 8661 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 8661? ▾
Typical business activities classified under legacy SIC 8661 are the operations associated with 'Religious Organizations'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 8661 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 8661, 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 8661
- 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