NAICS 611310 — Colleges, Universities, and Professional Schools
Colleges, Universities, and Professional Schools
NAICS 611310 is the national industry code for colleges, universities, and professional schools establishments in the United States. The Small Business Administration sets a size standard of $34.5 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
Official data
| Feature | Description |
|---|---|
| Official name | North American Industry Classification System (NAICS) 2022 |
| Issuing authority | U.S. Census Bureau with OMB, Statistics Canada, and INEGI |
| Tax authority | Internal Revenue Service (IRS) |
| Purpose | Statistical business classification and federal contracting (SAM.gov, SBA standards) |
| Used in | SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk) |
| Active since | 2022 (current edition) |
| Hierarchy level | Sector (2-digit) |
| Source | https://www.census.gov/naics/ |
When do you need NAICS 611310?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
Colleges, Universities, and Professional Schools
View full 2022 → 2017 crosswalkColleges, Universities and Professional Schools
How to register a colleges, universities, and professional schools business in the US
Confirm that Colleges, Universities, and Professional Schools describes your educational service activity.
Private schools, training providers, and vocational programs typically need state education agency approval or registration.
Regional or national accreditation bodies provide recognition for degree-granting and certificate programs.
US Tax Forms & Registration
| Form Name | Who Files It | Frequency |
|---|---|---|
| Profit or Loss from Business | ||
| U.S. Return of Partnership Income | ||
| U.S. Corporation Income Tax Return | ||
| U.S. Income Tax Return for an S Corporation | ||
| Self-Employment Tax | ||
| Estimated Tax for Individuals | ||
| Application for Employer Identification Number (EIN) | ||
| Entity Classification Election | ||
| Nonemployee Compensation | ||
| Employer's Annual Federal Unemployment (FUTA) Tax Return | ||
| Employer's Quarterly Federal Tax Return | ||
| Request for Taxpayer Identification Number and Certification |
Entity Comparison
No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.
No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)
Who uses this code?
Teaches ballet, tap, jazz, hip-hop, and contemporary dance to children and adults in a dedicated studio space.
- ●Business license
- ●Music license (BMI/ASCAP)
- ●Liability insurance
- ●Studio safety inspection
- ●Schedule C or 1065
- ●Form 1099-NEC (instructor payments)
Offers English as a Second Language (ESL) and foreign language classes to immigrants, professionals, and travelers.
- ●Business license
- ●SEVP certification (if F-1 visa students)
- ●Accreditation (ACCET/CEA, optional)
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Provides SAT, ACT, GRE, GMAT, and LSAT prep courses with diagnostic testing and small-group instruction.
- ●Business license
- ●Schedule C or 1065
- ●Form 940 (FUTA)
Runs a studio offering painting, drawing, ceramics, and mixed media classes for children and adults.
- ●Business license
- ●Liability insurance
- ●Safety inspection (kilns/hazardous materials)
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Frequently asked questions
- What is NAICS 611310?
- NAICS 611310 is the North American Industry Classification System code for Colleges, Universities, and Professional Schools. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.
- What licenses and permits does a Colleges, Universities, and Professional Schools need?
- A Colleges, Universities, and Professional Schools typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.
- How do I register a Colleges, Universities, and Professional Schools business in the United States?
- To register a Colleges, Universities, and Professional Schools business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.
- What tax forms does a Colleges, Universities, and Professional Schools file with the IRS?
- Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.
- Is Colleges, Universities, and Professional Schools the right NAICS code for my business?
- Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Colleges, Universities, and Professional Schools describes your main line of business, NAICS 611310 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 611310 description and exclusions to confirm it fits your operations.
- Does a Colleges, Universities, and Professional Schools need to comply with FERPA?
- The Family Educational Rights and Privacy Act (FERPA) applies to educational agencies and institutions that receive funding from the U.S. Department of Education. Most private K-12 schools and postsecondary institutions that participate in federal student aid programs must comply. FERPA gives parents and eligible students rights to access and amend education records, and restricts disclosure of personally identifiable information without consent. Tutoring services and enrichment programs not receiving ED funds are generally not subject to FERPA, but should still have privacy policies.
- What liability waivers and insurance does a Colleges, Universities, and Professional Schools need?
- Educational and recreational businesses should use liability waivers (release of liability forms) signed by participants or parents/guardians for minors. Waivers must be clear, conspicuous, and specific about risks assumed. Some states (e.g., Virginia, Louisiana) do not enforce liability waivers or limit their enforceability for minors. General liability insurance and professional liability insurance are essential. Accidental medical coverage and abuse/molestation coverage are strongly recommended for organizations serving children. Additional insured endorsements may be required for facility rentals.
- Does a Colleges, Universities, and Professional Schools need to register as a vocational school or workforce training program?
- Many states require licensure, registration, or approval for private postsecondary career schools, vocational programs, and certification training providers. State authorizing agencies (often within the Department of Education or Higher Education Commission) review curriculum, instructor qualifications, financial stability, refund policies, and student outcome data. If offering programs leading to an occupational license (e.g., cosmetology, truck driving, HVAC), program curriculum often needs approval from the relevant occupational licensing board. Operating without required state approval can result in fines, closure, and student refund obligations.
- Does a Colleges, Universities, and Professional Schools need to be licensed by the state to provide tutoring or test prep services?
- Academic tutoring and standardized test preparation (SAT, ACT, GRE, GMAT, LSAT) generally do not require a government-issued license in most states. However, if you advertise as an 'educational service,' use titles suggesting credentialed instruction, or operate as a structured 'learning center' with multiple instructors, local business licensing and zoning still apply. Some states are moving toward increased regulation — California's Student Tuition Recovery Fund applies to certain paid educational services. Avoid making guaranteed score improvement claims, which can trigger FTC scrutiny for unsubstantiated advertising.