Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Homeowners Associations (§§ 1.528-1 to 1.528-10)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.528-1 Homeowners associations.
  2. § 1.528-2 Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
  3. § 1.528-3 Association property.
  4. § 1.528-4 Substantiality test.
  5. § 1.528-5 Source of income test.
  6. § 1.528-6 Expenditure test.
  7. § 1.528-7 Inurement.
  8. § 1.528-8 Election to be treated as a homeowners association.
  9. § 1.528-9 Exempt function income.
  10. § 1.528-10 Special rules for computation of homeowners association taxable income and tax.