Community Parks

TishS (Washington)
Posts: 116

Posted:

We have a community park. It is designated by the county as tax exempt as a community park.

The way I read the IRS regulations. The park must be open to the general public. The HOA currently has it paddle locked and only members of the HOA can have access.

Are we in violation of the tax exempt status by locking the public out?

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.

MaryA1 (Arizona)
Posts: 7,043

Posted:

Tish,

Is your HOA a nonprofit corp or do you have a 501(c) designation, meaning you are tax exempt. If the latter then I believe you do have to open up your facilities to the general public. If, however, your HOA does not have a 501(c) designation then you are just a non-profit corp and do not have tax exempt status and may maintain your facilities as private entities.