Articles of Interest


If the board did not conduct an Annual Meeting this year, and the IRS resolution was not included on the written ballot, can the association simply mail out a ballot for the IRS resolution (the CPAs always look for this action)?

Yes. The Revenue Rulings require the membership to vote on the resolution and this can be done at a meeting or by written ballot (unless prohibited in the governing documents). The written ballot could be mailed, or, if not prohibited by the governing documents, distributed electronically. Arguably, the resolution could be included in the secret written ballot now used in connection with the election of directors.

Can members use absentee ballots? Mail ballots?

The term “absentee ballot” is not used in the California statutes. Conceptually, all written ballots are potentially “absentee” because they are written and may be returned by mail.

Pursuant to the community association election law, all ballots are written and elections are conducted pursuant to a double envelope secret ballot system. (Civil Code §1363.03) Ballots may be mailed or delivered by hand. (Civil Code § 1363.03(e)(2))