Class 0810 Recreational and sporting services (IS) of Classification of the Functions of Government (COFOG):

  • Provision of sporting and recreational services;
  • administration of sporting and recreational affairs;
  • supervision and regulation of sporting facilities;
  • operation or support of facilities for active sporting pursuits or events (playing fields, tennis courts, squash courts, running tracks, golf courses, boxing rings, skating rinks, gymnasia, etc.);
  • operation or support of facilities for passive sporting pursuits or events (chiefly specially equipped venues for playing cards, board games, etc.);
  • operation or support of facilities for recreational pursuits (parks, beaches, camping grounds and associated lodging places furnished on a non-commercial basis, swimming pools, public baths for washing, etc.);
  • grants, loans or subsidies to support teams or individual competitors or players.

Includes: facilities for spectator accommodation; national, regional or local team representation in sporting events.


Excludes: zoological or botanical gardens, aquaria, arboreta and similar institutions (#cofog0820 - Cultural services (IS)); sporting and recreational facilities associated with educational institutions (classified to the appropriate class of Division 09).


Corresponding ISICv4 class: #isic8412 - Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security

related to and in support of these activities:
#isic93 - Sports activities and amusement and recreation activities

providing services:


The backlinks below usually do not include the child and sibling items, nor the pages in the breadcrumbs.


#tagcoding tags for goods, services and bads