The commercially zoned condo income does not go to the condo. Rather, to the owner of the business. the only income is from the condo dues
Elder Law Attorney
You would simply be a "condominium trust", the trustees administer the condominium directly. You would normally be required to submit a simple tax form each year showing income and expense, a CPA can handle that for you at very little cost. If you have any residential units the documents would necessarily need to be much more complicated.