A housing cooperative can be a high-rise apartment building, a garden-style apartment complex, a townhouse, a single-family home, a senior housing facility, or a manufactured home park.
The Corporate Transparency Act (CTA), enacted in 2021, 
The Corporate Transparency Act – Applicability to Co-ops and Condos 
Navigating the CTA A Guide for Condos and HOAs to comply with the Corporate Transparency Act 
Complying with the Corporate Transparency Act of 2020 
CAI Lawsuit Corporate Transparency Act Exemption FAQ