### Question
What is the definition of residential real estate management association?


### Answer
The definition of **residential real estate management association** is as follows in *26 U.S.C. § 528*:

> any organization meeting the requirements of subparagraph (A) of paragraph (1) with respect to a subdivision, development, or similar area substantially all the lots or buildings of which may only be used by individuals for residences

#### Citation:
  - *26 U.S.C. § 528*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VII-CERTAIN HOMEOWNERS ASSOCIATIONS**

