523991 — Trust, Fiduciary, and Custody Activities
Description
This U.S. industry comprises establishments primarily engaged in providing trust, fiduciary, and custody services to others, as instructed, on a fee or contract basis, such as bank trust offices and escrow agencies (except real estate).
Overview Facts
| NAICS Code | 523991 |
|---|---|
| Industry Title | Trust, Fiduciary, and Custody Activities |
| SBA Size Standard | $47,000,000 |
| IRS PBA Code | 523900 (rolled-up match) |
| Sectors Hierarchy | Sector 52 → 523 → 5239 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 6091 - Nondeposit Trust Facilities (via SIC1987:6091→NAICS1997:523991→2002:523991→2007:523991→2012:523991→2017:523991→2022:523991)
- SIC 6099 - Functions Related to Depository Banking, NEC (via SIC1987:6099→NAICS1997:523991→2002:523991→2007:523991→2012:523991→2017:523991→2022:523991)
- SIC 6289 - Services Allied With the Exchange of Securities or Commodities, NEC (via SIC1987:6289→NAICS1997:523991→2002:523991→2007:523991→2012:523991→2017:523991→2022:523991)
- SIC 6733 - Trusts, Except Educational, Religious, and Charitable (via SIC1987:6733→NAICS1997:523991→2002:523991→2007:523991→2012:523991→2017:523991→2022:523991)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 523991:
- Sector 52 Directory Hub — List of related industries in the Finance and Insurance sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 5239
Frequently Asked Questions (FAQ)
Is 523991 a valid 2022 NAICS code?
NAICS 523991 is 'Trust, Fiduciary, and Custody Activities', a 2022 U.S. national industry under Sector 52 (Finance and Insurance); the SBA small-business size standard is $47,000,000.
What is the SBA size standard for NAICS 523991?
The SBA small business size standard for NAICS 523991 is $47,000,000 (based on receipts).
What is the legacy SIC code mapping for 523991?
NAICS code 523991 maps to the legacy 1987 SIC codes: 6091 - Nondeposit Trust Facilities, 6099 - Functions Related to Depository Banking, NEC, 6289 - Services Allied With the Exchange of Securities or Commodities, NEC, 6733 - Trusts, Except Educational, Religious, and Charitable.