The Armour Hills Homeowners Association is a 501(c)(4) tax-exempt organization. This tax-exempt status is tied to the maintenance and upkeep of the community-accessible parks and islands.
Per the Revenue Rulings, to qualify as a 501(c)(4), an organization must:
- (1) serve a “community” which bears a reasonable recognizable relationship to an area ordinarily identified as governmental,
- (2) it must not conduct activities directed to the exterior maintenance of private residences,
- and (3) the common areas or facilities it owns and maintains must be for the use and enjoyment of the general public.
Click here to view the IRS determination letter.