NAICS 813110 Quarterly Industry Report
Religious Organizations
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 813110Sector: Other Services (except Public Administration) (81)Updated: Q1 2026
About This Report
This industry profile for Religious Organizations (NAICS 813110) draws on data from the U.S. Census Bureau[6], Bureau of Labor Statistics[5], and IRS[4] tax-exempt organization data. Published by Fair Market Value and updated quarterly, it provides valuation professionals, nonprofit analysts, and religious organization consultants with current market data. Additional data is drawn from SBA[7].. All quantitative claims are sourced to publicly verifiable databases.
Industry Snapshot
Key metrics for the religious organizations industry.
NAICS Sector
81
Other Services (except Public Administration)
Industry Definition & Overview
Religious Organizations (NAICS 813110) encompasses establishments primarily engaged in operating religious worship facilities, administering organized religion, and promoting religious activities per the U.S. Census Bureau[3]. Activities include conducting worship services and religious ceremonies, providing religious education and instruction, operating churches, temples, mosques, and synagogues, managing religious retreat centers, providing counseling and spiritual guidance, and administering charitable programs and community outreach.
Religious organizations represent one of the largest segments of the nonprofit sector, with over 300,000 congregations and religious establishments operating across the United States. Organizations range from small community congregations with part-time clergy to mega-churches and cathedral-scale operations employing hundreds of staff members across worship, education, music, youth ministry, and administrative functions. Revenue comes primarily from member donations and tithes, supplemented by facility rental income, bookstore sales, and charitable grants. The IRS[4] automatically classifies churches and integrated auxiliaries as 501(c)(3) tax-exempt organizations that are not required to file Form 990 annual information returns. Per Bureau of Labor Statistics[5] industry data, religious organizations employ clergy, directors of religious activities and education, administrative staff, musicians, and custodial workers.
Religious organizations are generally excluded from standard SBA size standard classifications as tax-exempt nonprofit entities outside the federal contracting framework. State charitable solicitation laws may require registration for religious organizations conducting fundraising beyond their own membership. Local zoning and building codes regulate facility construction, occupancy limits, and parking requirements for worship spaces.
What's Included in This Industry
- Church, temple, mosque, and synagogue operations
- Worship service and religious ceremony conduct
- Religious education and Sunday school programs
- Clergy counseling and spiritual guidance
- Youth ministry and camp programs
- Charitable outreach and community service programs
- Religious retreat and conference center operation
- Religious bookstore and media distribution
- Mission and missionary support programs
- Religious music and choir programs
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Other Services (except Public Administration) | 81 |
| Subsector | Religious, Grantmaking, Civic, Professional, and Similar Organizations | 813 |
| Industry Group | Religious Organizations | 8131 |
| NAICS Industry | Religious Organizations | 81311 |
| National Industry | Religious Organizations | 813110 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 813211 | Grantmaking Foundations | Grantmaking Foundations provides charitable funding that supports religious organization programs and facilities, with private and community foundations making grants to religious organizations for education, social services, and community development initiatives |
| 813212 | Voluntary Health Organizations | Voluntary Health Organizations operates charitable health programs that some religious organizations conduct as part of their mission, with faith-based health ministries and secular health charities sometimes partnering on community wellness initiatives |
| 611710 | Educational Support Services | Educational Support Services provides supplementary educational programming that religious organizations offer through Sunday schools, vacation Bible school programs, and religious education curricula serving children, youth, and adult learners |
| 813311 | Human Rights Organizations | Human Rights Organizations pursues social justice objectives that align with the advocacy missions of many religious organizations, with faith-based and secular human rights groups sometimes collaborating on civil rights, refugee assistance, and anti-poverty campaigns |
| 813312 | Environment, Conservation and Wildlife Organizations | Environment, Conservation, and Wildlife Organizations addresses environmental stewardship concerns that some religious organizations incorporate into their teaching and community programming, with faith-based environmental movements connecting religious values to conservation action |
| 524210 | Insurance Agencies and Brokerages | Insurance Agencies and Brokerages provides specialized property, liability, and workers compensation coverage for religious organizations, with denominational insurance programs and commercial carriers offering coverage designed for worship facility, clergy, and congregational activity risks |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Texas | 7.9% | 14,675 |
| 2 | California | 6.7% | 12,362 |
| 3 | Pennsylvania | 5.0% | 9,335 |
| 4 | Florida | 5.0% | 9,279 |
| 5 | North Carolina | 4.8% | 8,887 |
| 6 | New York | 4.5% | 8,446 |
| 7 | Ohio | 4.2% | 7,776 |
| 8 | Illinois | 3.8% | 6,991 |
| 9 | Georgia | 3.6% | 6,726 |
| 10 | Virginia | 3.3% | 6,186 |
% Of Establishments
0%
8%
Source: County Business Patterns, U.S. Census Bureau[2]
Frequently Asked Questions
Common questions about this industry.
What is the NAICS code for churches?
NAICS 813110 covers religious organizations including churches, temples, mosques, synagogues, and other worship establishments per the U.S. Census Bureau[3].
Are churches tax-exempt?
The IRS[4] automatically classifies churches and their integrated auxiliaries as 501(c)(3) tax-exempt organizations, meaning they are exempt from federal income tax and are not required to file Form 990 annual information returns.
How many religious organizations operate in the U.S.?
Over 300,000 congregations and religious establishments operate across the United States per Bureau of Labor Statistics[5] industry data, ranging from small community congregations to mega-churches employing hundreds of staff members.
Do churches need to register as charities?
Churches are not required to apply for 501(c)(3) recognition from the IRS[4], though many choose to obtain determination letters for banking, grant, and donor purposes. State charitable solicitation registration requirements vary by jurisdiction.
What occupations work in religious organizations?
Per Bureau of Labor Statistics[5] data, religious organizations employ clergy, directors of religious activities and education, administrative staff, musicians, custodial workers, and youth ministry coordinators across worship, education, and operational functions.
How are religious organizations funded?
Member donations, tithes, and offerings provide the primary revenue for religious organizations, supplemented by facility rental income, bookstore sales, charitable grants from foundations, and endowment investment returns per SBA[12] nonprofit financial guidance.
What zoning rules apply to worship facilities?
Local zoning and building codes regulate worship facility construction, occupancy limits, parking requirements, and noise restrictions, with the federal Religious Land Use and Institutionalized Persons Act providing protections against discriminatory zoning treatment of religious assemblies.
Do religious organizations have to follow employment laws?
Religious organizations must comply with most federal employment laws including Fair Labor Standards Act wage requirements and OSHA[13] workplace safety standards, while ministerial exception doctrine provides religious employers limited exemptions from certain anti-discrimination provisions for clergy and ministerial positions.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages bls.gov
- [2]U.S. Census Bureau, County Business Patterns census.gov
- [3]U.S. Census Bureau census.gov
- [4]IRS irs.gov
- [5]Bureau of Labor Statistics bls.gov
- [6]U.S. Census Bureau data.census.gov
- [7]SBA sba.gov
- [8]SBA sba.gov
- [9]SBA lending programs sba.gov
- [10]SBA 7(a) loans sba.gov
- [11]504 loans sba.gov
- [12]SBA sba.gov
- [13]OSHA osha.gov
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