IRS Form for Civic Associations

I am expecting that as a civic organization, you are properly recognized as a 501c(4) with the IRS.

HOAs can be considered a civic organization. Not positive what must be done to be identified as a civic organization:

Audit Technique Guide – IRC Section 501(c)(4), Civic Leagues, Social Welfare Organizations, and Local Associations of Employees from the IRS. (scroll down to page 6):

Homeowners’ Associations
A homeowners’ association is an organization of all of a development’s lot owners that
enforces covenants to preserve the architecture and appearance of the development. It
also generally owns and maintains certain common green areas and sidewalks.
Members’ dues and assessments generally support these organizations.
To meet IRC Section 501(c)(4) a homeowners’ association must:
 Serve a “community,” an area bearing a reasonably recognizable relationship to
an area ordinarily identified as a governmental subdivision or unit thereof,
 Not perform exterior maintenance on private dwellings, and
 Open the facilities the association maintains to the general public rather than
restricting access to members only.
Depending on the activities, and the choice of the organization, a homeowners’
association may also qualify for the elective exemption under IRC Section 528. See
Rev. Rul. 74-99 and Rev. Rul. 80-63.

Rev. Rul. 74-99, 1974-1 C.B. 132

Rev. Rul. 80-63, 1980-1 C.B. 116

Perhaps this page will help if you are not a homeowners association: Federal Filing Requirements for Nonprofits