Filing Tax Exemption Application for HOA

HOA's are non profit corporations.

Types
Under HOA California law, two categories of HOAs exist: nonprofit mutual benefit corporations and unincorporated associations. The nonprofit mutual benefit corporations consist of member homeowners who vote for a board of directors to manage the dealings of the association. Typically, unincorporated associations receive similar treatment under California HOA law.

Activity; To follow governing documents , usually set up by the Developer. Purpose is to have a consistancy in how the development maintains it's appearance and condition at development origin.

I would suggest reading your CC&R's first to determine if your a for-profit HOA or non-profit. Typically, most HOA's are non-profit but there are a few out there that are not. There is usually a "Articles of Incorporation" document filed at the STATE level that the HOA may have. It's part of the basic 3 documents of a HOA. 1. CC&R's.(county level). 2. By-laws. (not filed). 3. Articles of Incorporation.

I've also heard that a HOA can't declare themselves a non-profit automatically. There may be a process with the IRS that gives out that determination. I suggest calling the IRS or looking on their site for that information.