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Our Association Power Series begins on September 24th
at Britton Falls in Fishers! Click Here to R.S.V.P.
Income from Members-Only Facilities Not Tax-Exempt
Ocean Pines Association, Inc. v. Commissioner of Internal Revenue, No. 11-1029, U. S. App. Ct., 4th Circuit, March 2, 2012
Federal Law and Legislation: A U.S. appeals court affirmed a tax court’s ruling that income derived from a community association’s members-only beach club and parking lots was not tax-exempt.
Ocean Pines Association, Inc. (association) is a Maryland corporation that manages Ocean Pines Subdivision in Berlin, Md. The association is exempt from federal income taxation because it is an organization that is “not organized for profit but operated exclusively for the promotion of social welfare,” as defined in Section 501(c)(4)(A) of the Internal Revenue Code.
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Three-Year-Old’s Artistic Expression Stifled After HOA Tries to Ban Sidewalk Chalk Art
A Denver, Colo., homeowners association is attempting to ban the use of sidewalk chalk after a pre-school Picasso started using the common area courtyard as her canvas.
According to CBS Denver, Sarah Cohen wanted a fun and creative way to get her 3-year-old daughter Emerson out of the house this summer, so she encouraged the tyke to create chalk art in the neighborhood’s courtyard. Emerson’s doodles, however, soon drew the attention of a group called the Innovations and Courtyard Traditions at Stapleton, a subassociation of the Stapleton Master Community Association, because the spot Emerson had decorated with chalk hearts and flowers is a common area.
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Home Safety Tips: 12 Ways to Keep a Home Safe from Criminals
Whether you are a homeowner or a renter, it is always a good idea to practice home safety tips.
Home Safety Tips # 1: Security Alarm System:
Consider investing in an alarm system for your home. For a minimal fee each month (average $40/month= average $1.33/day) you are buying yourself a peace of mind. Make sure that the alarm system has a panic button feature that you can easily use.
Home Safety Tips # 2: Deadbolts:
Your home should have deadbolts with full one-each bolts on all entry doors. These should be installed in addition to existing locksets. For doors with glass panels within three feet of the lock, it should have a double-cylinder deadbolt requiring a key on both sides; this way a burglar cannot simply break the glass and reach through to unlock the door. If your door has conventional glass panels, consider replacing them with shatterproof glass or polycarbonate material.
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Drought To Have Long-Term Impact On Fish, Wildlife
Rusty Gonser, professor of ecology and biology at Indiana State University, said the ground has been pretty dry and crunchy of late, and this drought’s impact could extend well into the future where fish and wildlife are concerned.
“You might not see the effect on the population for two to five years,” he said, explaining shifts in reproductive cycles occur at all levels of the ecosystem. “And in three years, it might be raining a lot and people won’t realize a drought caused the issues seen then.”
Brian M. Boyce, of the Terre Haute Tribune-Star reports, according to last week’s numbers released by the U.S. Drought Monitor, 80 percent of Indiana and 70 percent of Illinois were suffering moderate to extreme drought conditions. Southern counties in Indiana have been particularly hard hit, and fish biologist Dan Carnahan said the impact could be significant if these conditions persist.
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Rules to live by….
“…thou shalt love thy neighbor as thyself.”, Leviticus 19:18
I use the Monon, Cultural and White River trails several times a week to run, walk the dogs or ride my bike…what great places to get some exercise and say hello to others! Recently, I’ve had some experiences lately that remind me that we all didn’t grow up on the same street with the same type of parents and, as a result, the Golden rule, like good manners and home-made meals, can no longer be taken for granted. I took these rules, which can be found on the signs along our Greenways, right from the Indy Parks section of the Indianapolis indy.gov website:
GREENWAY/TRAIL ETIQUETTE
Indianapolis has one of the best Greenway systems in the country! These multi-use trails are for the recreation and enjoyment of all residents. Indy Parks strongly encourages all trail users to abide by the following safety guidelines:
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Welcome Homeowners
Welcome Homeowners! We are here to assist you. Are you looking for information on a CMS managed community? Need community documents, including the Master Declarations? Do you need to get permission for an exterior improvement project? Want to make a payment on your account?
The Homeowners page will assist you with all of these needs and more.
Celebrate the 4th of July!
Community Management Services would like to wish everyone a safe and happy Fourth of July. Our office will be closed for the holiday. We wish you a safe and jubilant Independence Day!
