I don't know how it works for non-profit road associations. But for those formed as statutory road associations under 23 MRSA 3101, I remember this question coming up at a MARA conference. I believe the answer was that you do not even have to file as long as ALL of the association's income goes towards items allowed under section 3101. (I would think that should apply even if you have a capital account that will eventually be used for those same purposes, but it would be wise to check with someone more qualified than I am.) Our association filed for the first few years before we learned that it wasn't necessary, since we never owed anything anyway. The home owner's association form is the correct one to use, and as long as all your income is spent on the road, it's easy to fill it out. You basically say, "We took in $xyz, of which $xyz went to road maintenance."