What must a developer file to complete the creation of a community association, except for which document?

The correct answer can be understood by considering the specific requirements involved in establishing a community association. A developer is typically required to file several key documents to create a legal framework for the association. The Articles of Incorporation, Bylaws, and Declaration of Covenants are fundamental legal documents that define the association's structure, governance, and the rules homeowners must follow.

The Articles of Incorporation formally establish the association as a legal entity, while the Bylaws govern the operations and management of the association. The Declaration of Covenants details the rights and obligations of association members, including property use restrictions and maintenance responsibilities. These documents are crucial to the formation and function of the community association.

On the other hand, Form SS-4 is used to apply for an Employer Identification Number (EIN) with the IRS. While having an EIN can be important for tax purposes, it is not required to legally establish a community association. Thus, it is not a document necessary to complete the formation of the community association itself, differentiating it from the other documents that are essential in establishing the association's legal structure and operational framework.