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Center for Responsive Politics
https://www.opensecrets.org/resources/ftm/ch12p1.php
A full list of categories: hhttps://www.opensecrets.org/downloads/crp/CRP_Categories.txt
The category codes for business types are based, loosely, on a system of business classifications developed by the ### U.S. Government's Office of Management and Budget. That system is known as the Standard Industrial Classification, or SIC code. The basic SIC code list is a set of four-digit numbers that covers virtually every conceivable type of business, from "abrasive products" to "yarn texturizing, throwing, twisting and winding mills." The government uses these SIC codes to classify the millions of different businesses that operate in the U.S. More importantly, this standard government code has also been picked up by corporate directories, such as those put out by Standard & Poor's and Dun & Bradstreet.
Given enough time and resources (and state laws that require contributors to list their occupations and employers) it should be possible to categorize 90 percent or more of all contributions. But in the real world of budgets and deadlines and multiple responsibilities, there is never enough time nor all the resources yousd like to have at hand. You should be able to identify virtually every political action committee, as well as the great majority of corporate contributors. The challenge here is the money that comes from individuals. If you can categorize 60 or 70 percent of that you'll still be doing a job you can be proud of.
Agriculture Crop Production & Basic Processing Tobacco Dairy Poultry & Eggs Livestock Agricultural Services/Products Food Processing & Sales Forestry & Forest Products Miscellaneous Agriculture Communications & Electronics Printing & Publishing Media/Entertainment Telephone Utilities Telecom Services & Equipment Electronics Manufacturing & Services Computer Equipment & Services Construction General Contractors Home Builders Special Trade Contractors Construction Services Building Materials & Equipment Defense Defense Aerospace Defense Electronics Miscellaneous Defense Energy & Natural Resources Oil & Gas Mining Electric Utilities Environmental Services/Equipment Waste Management Fisheries & Wildlife Miscellaneous Energy Finance, Insurance & Real Estate Commercial Banks Savings & Loans Credit Unions Finance/Credit Companies Securities & Investment Insurance Real Estate Accountants Miscellaneous Finance Health Health Professionals Hospitals/Nursing Homes Health Services Pharmaceuticals/Health Products Miscellaneous Health Lawyers & Lobbyists Lawyers/Law Firms Lobbyists/Public Relations Transportation Air Transport Automotive Trucking Railroads Sea Transport Miscellaneous Transport Miscellaneous Business Business Associations Food & Beverage Beer, Wine & Liquor Retail Sales Miscellaneous Services Business Services Recreation/Live Entertainment Casinos/Gambling Lodging/Tourism Chemical & Related Manufacturing Steel Production Misc Manufacturing & Distributing Textiles Miscellaneous Business Labor Building Trade Unions Industrial Unions Transportation Unions Public Sector Unions Miscellaneous Unions Ideological/Single-Issue Republican/Conservative Democratic/Liberal Leadership PACs Foreign & Defense Policy Pro-Israel Abortion Policy Gun Rights/Gun Control Women's Issues Human Rights Miscellaneous Issues Other Non-Profit Institutions Civil Servants/Public Officials Education Retired Other Unknown Homemakers/Non-income earners No Employer Listed or Found Generic Occupation/Category Unknown Engineers, unclassified Employer Listed/Category Unknown Unknown