Jeffrey L. Vollmer

Tax Court Confirms HOA is Not Tax Exempt

Tax Court Confirms HOA is Not Tax Exempt

Michigan community associations are typically established as nonprofit corporations under state law. However, this designation does not automatically create an exemption from federal income taxes. To obtain such an exemption, an association would have to apply to the...

Protections Against Housing Discrimination Extended to Sexual Orientation and Gender Identity

Protections Against Housing Discrimination Extended to Sexual Orientation and Gender Identity

The new presidential administration is expanding the government's enforcement of the federal Fair Housing Act ("FHA"). Community associations are subject to the anti-discrimination provisions within the FHA. The FHA expressly prohibits discrimination based upon "sex"...

What Every Board Member Should Consider to Reduce Assessments

What Every Board Member Should Consider to Reduce Assessments

A condominium association’s board of directors has a seemingly endless list of responsibilities, but one of the most important – at least in terms of its impact on the membership – is the adoption of an annual budget. In simple terms, adopting a budget requires the...