Yes, and should this make one assume this was treated as an unrelated business activity?

If so, was this parking lot a one-off, or would the same apply to golf courses, swimming pools, tennis, etc?

What would be the tax status if all amenities, or many, were a part of the assessment?

I do not know if the board clarified such questions with our tax attorneys during the IRS case, or whether we even asked IRS. Association emmebrs were generally held in the dark during and after the case.