# Mass. Gen. Laws ch. 62, sec. 5C: Taxation of unincorporated homeowners' association

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S5C

## Section

- **Citation:** Mass. Gen. Laws ch. 62, sec. 5C
- **Heading:** Taxation of unincorporated homeowners' association
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title IX / Chapter 62 / Section 5C

## Text

Section 5C. An unincorporated association within the definition of and electing to be treated as a homeowners' association under section 528(c) of the Code for a taxable year shall be subject to tax under this chapter on its income as a resident individual for the taxable year. Its gross income shall be calculated under subsection (a) of section 2, and its taxable income shall be defined as in section 528(d)(1), (3) of the Code, to the extent consistent with the laws of the commonwealth. No such association shall be allowed the deductions or exemptions under section 3. The modifications under section 528(d)(2) of the Code shall not apply in determining taxable income for purposes of this chapter.

Section 5C. An unincorporated association within the definition of and electing to be treated as a homeowners' association under section 528(c) of the Code for a taxable year shall be subject to tax under this chapter on its income as a resident individual for the taxable year. Its gross income shall be calculated under subsection (a) of section 2, and its taxable income shall be defined as in section 528(d)(1), (3) of the Code, to the extent consistent with the laws of the commonwealth. No such association shall be allowed the deductions or exemptions under section 3. The modifications under section 528(d)(2) of the Code shall not apply in determining taxable income for purposes of this chapter.

## Nearby sections

- [Mass. Gen. Laws ch. 62, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S1.md)
- [Mass. Gen. Laws ch. 62, sec. 2 Gross income, adjusted gross income and taxable income defined; classes](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S2.md)
- [Mass. Gen. Laws ch. 62, sec. 3 Taxable income: adjusted gross income less deductions and exemptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S3.md)
- [Mass. Gen. Laws ch. 62, sec. 4 Rates of tax for residents, non-residents and corporate trusts](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S4.md)
- [Mass. Gen. Laws ch. 62, sec. 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S5.md)
- [Mass. Gen. Laws ch. 62, sec. 5A Taxation of income earned by non-residents; regulations; certain military personnel](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S5A.md)
- [Mass. Gen. Laws ch. 62, sec. 5C Taxation of unincorporated homeowners' association](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S5C.md)
- [Mass. Gen. Laws ch. 62, sec. 6 Credits](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6.md)
- [Mass. Gen. Laws ch. 62, sec. 6C Massachusetts State Election Campaign Fund; voluntary contributions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6C.md)
- [Mass. Gen. Laws ch. 62, sec. 6D Natural Heritage and Endangered Species Fund; contributions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6D.md)
- [Mass. Gen. Laws ch. 62, sec. 6E Organ Transplant Fund; voluntary contributions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6E.md)
- [Mass. Gen. Laws ch. 62, sec. 6F Gross income; determination of capital gains; basis of property](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6F.md)
- [Mass. Gen. Laws ch. 62, sec. 6G Massachusetts State Public Health HIV and Hepatitis fund; voluntary contributions; use of contributions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6G.md)
- [Mass. Gen. Laws ch. 62, sec. 6H Massachusetts United States Olympic Fund; voluntary contributions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S6H.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C62_S5C. Check the current official text before relying on it. Not legal advice.