Does an unincorporated condo association need a federal employer indentification number?

If the association pays employees, or if the association files federal taxes, then a Federal Employer Identification Number is required.

It's a good idea to have one; it can help legitimize and authenticate the association. As well, the association can consider incorporation as a non-profit corporation, which also helps legitimize and authenticate it.

Otherwise, with no legal standing, how does the association conduct its business?