Tag Archives: area

Community Associations and the IRS

We often get asked whether community associations can or do qualify as 501(c) organizations under the Internal Revenue Code.  Sometimes the question arises because the association derives too much income from sources other than assessments to file IRS Form 1120-H, and it is looking at way to...

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How do LEDs Compare to CFLs?

Light-emitting-diode (LED) technology is advancing rapidly and has become a viable option for some specific applications in institutional and commercial buildings. Maintenance and engineering managers also are considering LEDs for installation in exterior applications and in parking garages.

What has changed? In the past few years, the color quality, efficiency, and reliability of LEDs have improved significantly. Managers now have viable options for specifying LEDs, but they need to beware of poor-quality products on the market.

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