### Question
How is the "condominium management association" defined?


### Answer
The term **condominium management association** is defined in *26 U.S.C. § 528* as follows -

> any organization meeting the requirement of subparagraph (A) of paragraph (1) with respect to a condominium project substantially all of the units of which are 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**

