An HOA’s Declaration may outline short term rental or an HOA may have instituted a policy for short term rentals, which may include vacation rentals, e.g. ABNBs. Short term is understood to be 30 days or less.

A typical HOA covenant restriction prohibits owners from running a business in their home. ABNB could be considered business income which should be reported to the IRS.

An HOA should consult legal counsel for a definitive answer.