721214 — Recreational and Vacation Camps (except Campgrounds)
Description
This U.S. industry comprises establishments primarily engaged in operating overnight recreational camps, such as children's camps, family vacation camps, hunting and fishing camps, and outdoor adventure retreats, that offer trail riding, white water rafting, hiking, and similar activities. These establishments provide accommodation facilities, such as cabins and fixed campsites, and other amenities, such as food services, recreational facilities and equipment, and organized recreational activities.
Illustrative Examples
- Fishing camps with accommodation facilities
- Dude ranches
- Vacation camps (except campgrounds, day, instructional)
- Hunting camps with accommodation facilities
- Wilderness camps
- Outdoor adventure retreats with accommodation facilities
Exclusions & Cross-References
- Operating instructional camps, such as sports camps, fine arts camps, and computer camps--are classified in
- Sector 61, Educational Services, based on the nature of instruction; and
- Operating children's day camps (except instructional)--are classified in Industry 713990, All Other
- Amusement and Recreation Industries.
Overview Facts
| NAICS Code | 721214 |
|---|---|
| Industry Title | Recreational and Vacation Camps (except Campgrounds) |
| SBA Size Standard | $9,000,000 |
| IRS PBA Code | 721210 (rolled-up match) |
| Sectors Hierarchy | Sector 72 → 721 → 7212 |
| 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 7032 - Sporting and Recreational Camps (via SIC1987:7032→NAICS1997:721214→2002:721214→2007:721214→2012:721214→2017:721214→2022:721214)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 721214:
- Sector 72 Directory Hub — List of related industries in the Accommodation and Food Services 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 7212
Frequently Asked Questions (FAQ)
Is 721214 a valid 2022 NAICS code?
NAICS 721214 is 'Recreational and Vacation Camps (except Campgrounds)', a 2022 U.S. national industry under Sector 72 (Accommodation and Food Services); the SBA small-business size standard is $9,000,000.
What is the SBA size standard for NAICS 721214?
The SBA small business size standard for NAICS 721214 is $9,000,000 (based on receipts).
What is the legacy SIC code mapping for 721214?
NAICS code 721214 maps to the legacy 1987 SIC codes: 7032 - Sporting and Recreational Camps.