For what it's worth, I believe a non-profit organization has to re-qualify for its 501(c)(4) status periodically -- maybe even every year. So the people managing this particular HOA may have made multiple fraudulent representations about the HOA's status in the past. They should consider themselves lucky that they're only being asked to file returns from prior years.
point taken but all the more reason to repeal the IRS code and replace it with something that raises revenue without worrying about the streets people live on and the associations they form . . . too complicated and potentially intrusive.
IMHO ; )