Community Associations Institute Files Lawsuit to Exempt Community Associations from Federal Corporate Transparency Act
September 11 2024 - 3:15PM
Community Associations Institute, the leading international
authority on the community association housing model; including
condominium associations, homeowners associations, and housing
cooperatives, filed a lawsuit against the United States Department
of the Treasury in the U.S. District Court for the Eastern District
of Virginia challenging the federal Corporate Transparency Act.
This lawsuit seeks to exempt community associations from burdensome
reporting requirements that CAI argues are incompatible with
nonprofit, volunteer-run organizations.
The Corporate
Transparency Act, enacted by Congress in 2021, mandates that
entities such as corporations and limited liability companies
disclose beneficial owners' information to the Department of
Treasury’s Financial Crimes Enforcement Network. While CAI supports
the act’s goal of enhancing transparency to combat money laundering
and terrorist financing, it contends the law's broad application
unjustly includes community associations — entities vastly
different from traditional corporations or
businesses.
“CAI is committed to
advocating for the interests of community associations and their
volunteers," says Thomas M. Skiba, CAE CAI’s chief executive
officer. "The Corporate Transparency Act’s requirements impose
unnecessary and substantial burdens on volunteer-run community
associations and threaten their ability to serve their residents
effectively. We believe community associations were not the
intended targets of this law, and in the absence of regulatory
relief, we are taking this legal step to protect these vital
communities."
The lawsuit argues the
act imposes excessive administrative and financial burdens on the
more than 75.5 million Americans living in 365,000 community
associations across the U.S. These nonprofit entities, primarily
governed by volunteer homeowners, would be required report board
members’ sensitive personal information to the federal government.
Self-managed communities face even greater challenges due to a lack
of clear compliance guidance.
As of now, new community
associations must file immediately, while existing associations are
required to submit their information by Dec. 31. As the law is
currently active, community associations should adhere to these
compliance deadlines as mandated. Noncompliance, whether
intentional or accidental, could result in severe penalties,
including fines up to $10,000 and imprisonment of up to two years.
Adhering to the act’s requirements also increases communities’
administrative costs and puts volunteers at risk for mishandling
sensitive information.
CAI argues these factors
could lead to significant disruptions in the governance and
operation of community associations across the country and
discourage volunteerism.
"Requiring community
associations to comply with the Corporate Transparency Act not only
diverts resources away from community governance and service but
also poses a chilling effect on volunteerism," Skiba continues. "We
are asking the court to recognize the constitutional violations,
overreach of federal powers, and equal protection violations
related to the Corporate Transparency Act and community
associations."
CAI’s lawsuit is a
significant step in advocating for the distinct needs of community
associations across the nation. As the case proceeds, CAI remains
committed to keeping its members and the public informed about the
developments and is optimistic the court will recognize the unique
nature of community associations.
For more information on
the lawsuit and how community associations can get involved or
support CAI’s efforts, visit
www.caionline.org/Advocacy/Priorities/CTA/Pages/landing.aspx.
Blaine Tobin
Community Associations Institute
703-970-9222
btobin@caionline.org