(operation of beach club and parking lots by tax-exempt homeowner association subject to unrelated business income tax; income not rent from real estate as defined by I.R.C. Sec. 512(b)(3) and didn't substantially promote community welfare).
(operation of beach club and parking lots by tax-exempt homeowner association subject to unrelated business income tax; income not rent from real estate as defined by I.R.C. Sec. 512(b)(3) and didn't substantially promote community welfare).