How should an EB-5 regional center be classified?

The USCIS has always wanted the regional center to list the categories that it wished to be involved in, but once that is done and the center is granted certification, it seems now that you could add another category without going through a formal amendment.

The advice of a tax attorney or tax accountant will be helpful. A regional center is a legal entity or legal business operating in an office setting.

Your question appears to be about both tax and immigration. For tax-related questions, your best bet is to seek advice from tax attorney or CPA. For your immigration issue, it seems you are asking should a regional center identify itself in a certain industry. The answer is absolutely. USCIS assesses job creation by reviewing each industry differently. For example, the type of job creation at a construction site is very different from a department store. So each project that is administered by the regional center has to identify which specific industry it will be in and how it is related to job creation.