A homeowner’s association for a condominium complex may qualify for status under 501 (c)(4) of the Internal Revenue Code (IRC) under certain circumstances.

Most importantly, it must operate for the benefit of the general public.  However, if there is a significant degree of private benefit served by the homeowner’s organization, it will not qualify.  An excellent discussion of this is contained in http://www.irs.gov/pub/irs-tege/eotopicr82.pdf.

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