Generally what we're talking about here is communities whose members can't hold property on their own. That's really where the tax issue arises. If you think of it, usually individuals receive their own salary, their own income, and we tax accordingly. Here, given the tenets of a communal organization, property can't be held that way; it needs to be held in common. You need to approach tax a bit differently in those cases.
On April 29th, 2019. See this statement in context.