Business Structure for HOA

Hello, Our sponsor recently turned over the building to our 8-Unit condo association, but in a pretty messy way. We’re trying to get organized. What type of business structure should we be — C-Corp, LLC. I know we file as a Homeowner’s Association, ideally with form 1120-H, but I’m not sure what the business structure should be and we are hearing different things (unincorporated association, LLC, C-Corp) from different accountants. Thanks for any advice!