Tax Filing Forms and Information
PHOA is a classified at a non-profit 528, not a 501
In California, community associations are primarily nonprofit mutual benefit corporations. Prior to changes in the tax code, homeowner associations were set up as a 501(c)(4) (or sometimes as a 501(c)(7)) organization. Now, they primarily fall under IRS 528, which was created specifically for HOAs. Even though they are nonprofit corporations, homeowner associations must file tax returns and pay taxes.
FTB 199N, Filing Requirement for Small Exempt Organizations (California e-Postcard)
State of California Statement of Information Form SI-100
Agent for Service of Process information
1-13-2017 SI-CID State of CA Business Entities Filing Document
7-13-14 SI-100 Domestic Non-Profit form