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


### Answer
The term **condominium management association** is defined in *26 U.S.C. § 25D* as the following:

> an organization which meets the requirements of paragraph (1) of section 528(c) (other than subparagraph (E) thereof) with respect to a condominium project substantially all of the units of which are used as residences

#### Citation:
  - *26 U.S.C. § 25D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

