It depends. Homeowners associations (HOAs) can take various corporate forms. If an HOA was not created by filing a document with a secretary of state or similar office, it is not considered a domestic reporting company under CTA. An HOA that was incorporated or created through such a filing might be eligible for an exemption from the reporting requirements. For instance, HOAs designated as 501(c)(4) social welfare organizations may qualify for the tax-exempt entity exemption. However, an incorporated HOA that is not designated as a 501(c)(4) organization may fall under the definition of a reporting company and be required to report BOI to FinCEN.