Our association is a mutual benefit nonprofit corporation with almost all membership governed by perpetual deed covenants which in part specify one vote per parcel of land but only one dues payment per member. The few lots not required by covenant to be members are voluntary members. My question is what would the benefit, or downside, be to our becoming a statutory association as well as a corporation? All the complications and cost of forming a corporation occurred many years ago; we have no property interest; we have purchased liability insurance; the IRS assures us that we are not required to file a tax return; and we may record a notice of claim for unpaid dues if made in compliance with 23 M.R.S. §3104.

I can see that the voluntary members, and their successors, would become involuntary members of the statutory association which could be a benefit in the future. Presumably we would operate with the same officers, bylaws, annual meeting etc.

Regarding your question as to the benefits of being established under Title 23: I believe one of the most important benefits is to be able to perform collection action under section 3104. It is relatively straight forward and doesn't require an attorney. Also, bylaws are not required unless you want them. My association doesn't have them and establishes rules and regulations by majority affirmative vote at our Annual Meeting. Seems to work for us.

Also, I can't believe the IRS is authorized to interpret the laws of the State of Maine.

I recommend Title 23 to you.