NAICS code for a homeowners association: 813990, and the SIC codes 8641 and 6531

This page is for HOA and condo board members, treasurers and community managers who need a code for a bank, insurer, payment processor or state filing, and for vendors (landscapers, pool and paving contractors, reserve study firms, software and insurance providers) who sell to associations. It covers the codes, the related businesses coded elsewhere, how HOAs file taxes, and the counts.

The HOA code: 813990

The Census Bureau defines 813990 as establishments "primarily engaged in promoting the interests of their members," other than the religious, advocacy, civic, business, professional, labor and political organizations that have their own codes. Its illustrative examples start with property owners' associations, condominium and homeowners' associations, tenants' associations (except advocacy) and cooperative owners' associations. The index adds condominium corporations, sports governing bodies and regulatory athletic leagues.

So a master-planned community's HOA, a high-rise condominium association, a housing co-op's owners' corporation and a commercial property owners' association all use 813990. It's a residual code, but for associations of owners it's the intended one, not a fallback.

Codes that get confused with an HOA

Two of the most common search results for this question point to 624229 (community housing services) or 813410 (civic and social organizations). Neither fits an HOA: 624229 is a social assistance code for transitional housing and building or repairing low-cost homes, and the Census cross-references for 813990 send civic and social organizations to 813410 as a separate industry. The property management code page covers the 531311 and 531312 side in more detail.

The SIC codes for an HOA

SIC put homeowner and condominium associations in two different places, and the Census concordance sends both to 813990:

Use 8641 for a homeowners association and 6531 if a form insists on the real estate code for a condominium. The reverse lookup is messy: someone converting 6531 to NAICS without the concordance's detail will land on a property manager or broker code instead.

How many HOAs there are, and how they file

County Business Patterns counted 18,140 establishments in 813990 in 2023, with 136,543 employees and $7.9 billion in payroll. That includes sports governing bodies and tenants' groups, and leaves out associations with no employees of their own, such as those run by volunteers or by a management company whose staff count in 531311.

New York leads with 5,061 establishments, far ahead of Florida (2,537), California (1,401), Illinois (882) and Hawaii (848); New York's lead likely reflects housing cooperatives, which the code includes. CBP's legal form data shows these are mostly not tax-exempt organizations: 12,373 (68.2%) report as C corporations or other corporate forms, 2,718 (15.0%) as other legal forms and only 1,842 (10.2%) as nonprofits.

That matches the IRS records. The Exempt Organizations Business Master File (13 October 2026 posting) holds only 2,941 organizations coded as homeowners associations (NTEE code L50 or the older activity code 401), and 2,438 of those are 501(c)(4) social welfare organizations. Most associations instead elect each year to file Form 1120-H, which lets them exclude members' dues and assessments if at least 60% of gross income is that exempt function income and at least 90% of spending goes to association property. Taxable income on Form 1120-H is taxed at a flat 30% (32% for timeshare associations). If the association is exempt under section 501(a), it doesn't file 1120-H, and the Form 990 rules on the nonprofit code page apply instead. Associations that file Form 1120 instead use principal business activity code 813000, which the IRS describes as including condominium and homeowners associations.

Where the code is used

• Banks and payment processors. Operating and reserve accounts, assessment lockboxes and card processing applications ask for a NAICS code; give 813990 for the association, not your manager's 531311.
• Insurance. Directors and officers, crime and master property policies are written for the association, and 813990 tells the underwriter it's an owners' association rather than a landlord.
• State registration. Some states register associations directly. In Virginia, property owners', condominium unit owners' and cooperative associations must register and file annual reports with the Common Interest Community Board, which also licenses community association managers.
• Federal size. The SBA size standard for 813990 is $13.5 million, but it rarely matters: associations don't usually bid federal contracts, and SBA's small business definition requires a business organized for profit (13 CFR 121.105).

Finding HOAs and the companies that manage them

No single public list covers every association. State registries such as Virginia's, county recorder filings of declarations and covenants, and secretary of state nonprofit corporation records are the starting points, and the IRS master file covers the small minority that hold exemption. Because so many associations are professionally managed, the managers are often the faster route to the boards. FirstService, a Toronto-based SEC filer, says in its annual information form for 2025 that its FirstService Residential segment manages more than 9,500 communities with more than 4.7 million residents, and reports $2.29 billion in revenue for that segment. It also describes how buying works: owners elect volunteer boards, and those boards "increasingly" outsource day-to-day operations to professional managers. Bebop can search for associations or management companies by description, such as community association managers in Florida handling more than 50 condominiums, and explain why each fits.

Worked example

Illustrative example. The association and figures are invented.

Cedar Hollow Community Association (cedarhollow.example) governs 640 homes, employs a full-time site manager and two maintenance staff, and contracts with a management company for accounting.

When it opens a reserve account, the bank asks for an industry code. The treasurer gives 813990 for the association. The management company, which is a separate business, uses 531311 on its own forms. The association's insurance broker uses SIC 8641 on the master policy application.

At tax time, Cedar Hollow's income is $1,920,000 in assessments and $60,000 from a cell tower lease and interest: $1,980,000 in all. Assessments are 97.0% of gross income, above the 60% test, so it can elect Form 1120-H and pay 30% only on the non-exempt income. Its CPA compares that with the tax on a Form 1120, as the IRS instructions suggest, and files whichever costs less.

Next step: if you're the manager rather than the association, see the codes, counts and size standards for property management companies.