[AMDG&BVMH]

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 ; )

[Alberta's Child]

All good points, but anyone who thinks the tax code is too complex as it relates to this particular case is missing the point. It only became complex when the HOA tried to qualify as a tax-exempt corporation under Section 501(c)(4) of the U.S. tax code. Life would have been much easier for them if they had simply done what the vast majority of HOAs do and file as a regular corporation.

From what I can see in the IRS letter shown at that link, it looks like the HOA was using its tax-exempt status to avoid reporting the revenue it was generating from a golf course on its property. I'm usually not one to engage in "class warfare," but when an HOA has a freaking golf course I have a hard time generating any sympathy for them when it comes to their tax troubles.