Cohousing-L mailing list submission - Legal structure for cohousing HOA
From: Karolyn/Richard Mangeot (
Date: Wed, 23 Jan 2019 06:41:17 -0800 (PST)

Could you please add this to the next list-serv?  Thanks!


Subj:  Legal structure for cohousing HOA

We are about to complete the development status and have the developer retire.
Some members have heard that operating as two or more legal entities, one the
HOA and another a standard corporation, can have federal tax advantages. Is
anyone doing that? What advantages have you gained?  

Note, this is not a case where some function of the community could be
organized as a 501.c.3 or other legitimately tax-exempt corporation. That does
not apply to us.

Richard Mangeot
Elderberry Cohousing

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