I realize this is a late reply to your question. I see that you asked about resident associations, NOT about the tax-exempt status of the CCRC itself.
The Residents Assn (RA) of The Village at Brookwood (Burlington, NC) is its OWN 501(c)(3), separately from the 501(c)(3) status of our CCRC itself. Due to the diligence of a long-serving RA Treasurer we've always filed the appropriate documentation to the IRS over the years. We were purchased by a single-site, non-profit CCRC about 30 miles west of us, and its RA is NOT a 501(c)(3).
Our RA 501(c)(c) status can be a bit confusing to our population, since many don't realize the implications of what we can or cannot do with our RA funds. Our bank account was "fed" by the proceeds of sales of our Gift Shop, which was entirely run and staffed by residents, with residents making decisions about what to stock and buying inventory.
Covid really "did in" the Gift Shoppe, with people seeing how easy it was to get home delivery of almost anything they'd need --- from gifts to toiletries to snacks, etc. Management brought in vending machines for snacks, which are available 24/7. The Shoppe was only open 3 days/week in the afternoons. It was a mutual decision between the RA and management to permanently close it. Now we're donating our depleting funds to permitted "causes" as the well runs dry.
How long the RA will remain its own 501(c)(3) is up in the air, since we're in the middle of being part of a fairly significant merger. Our current "family" of 2 CCRCs will merge with an outfit that has 3 CCRCs, with management of another 2. I don't think any others of the RAs of the coming "seven" are 501(c)(3)s like we are, and we're the smallest of the 7 -- definitely an outlier.
Hope this helps.
JY