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Day: June 24, 2024
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Understanding IRS 528: Tax Guidelines for Homeowners Associations
The Internal Revenue Service (IRS) 528 is a specific section of the tax code that applies to homeowners associations (HOAs). It was enacted under the Tax Reform Act of 1976 to provide an alternative to the tax-exempt status under 501(c)(4). If you are wondering about the tax obligations and exemptions available to your HOA, consult…