Does a Home Owners Association which files an 1120H for fiscal year ending June 30, 2018 qualify for the income tax credit of up to $5,000 under IRS code section 44 and reported on tax form 8826. The HOA has gross receipts of less than $1 million and less than 30 employees.

I have input some info into my tax software and cannot get it to calculate the credit (tax refund) of 50% of eligible purchases up to a $5,000 maximum tax credit.

Thanks,,,Duane Anderson