This class includes activities of religious organizations or individuals who provide services directly to worshippers in churches, mosques, temples, synagogues or in other places. Also included are the activities of monasteries, convents and similar organizations as well as religious retreat activities.

Exclusions: Publishing of newspapers, journals, etc., by these organizations is classified in the appropriate class of group 221 (Publishing).

Education by these oranizations is classified in the appropriate categories of division 80 (Education).

Health activities by religious organizations are classified in group 851 (Human health activities).

Social activities by these organizations are classified in group 853 (Social work activities).

Astrological and spiritualists' activities are classified in class 9309 (Other service activities n.e.c).