Regarding who must report Beneficial Owner Information for an incorporated HOA, FINCEN’s FAQ has this to say: (OK)

/ Owner - April 18, 2024

A homeowners association (HOA) that meets the reporting company definition and does not qualify for any exemptions must report its beneficial owner(s). A beneficial owner is any individual who, directly or indirectly, exercises substantial control over a reporting company, or owns or controls at least 25 percent of the ownership interests of a reporting company.  Read the article……………………………………..     Update………………

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