Activities of religious organisations

This class includes:

• activities of religious organisations or individuals providing services directly to worshippers in churches, mosques, temples, synagogues or other places
• activities of organisations furnishing monastery and convent services
• religious retreat activities

This class also includes:

• religious funeral service activities

This class excludes:

• education provided by religious organisations, see division 85
• health activities by religious organisations, see division 86
• social work activities by religious organisations, see divisions 87, 88