Qualifying Expense for 1120-H 90% Rule

We are a small rural community with no common areas. A question has come up whether the cost of a membership social event before the annual HOA meeting would be a qualified expense on IRS Form 1120-H. We need to know if the expense would qualify under the 90% rule or not.
Thank you.

I would agree with you, but we have a member who thinks otherwise. I was just wondering if others had experience with this.
I did find this treasury document that gives examples and socials are not included.

https://www.govinfo.gov/content/pkg/CFR-2014-title26-vol7/pdf/CFR-2014-title26-vol7-sec1-528-5.pdf

Thanks for the response!