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I have a personal account. We are interested in opening a new account for a small (175 members) non-profit neighborhood assoc. to collect dues. Can we use a personal account or do we need to use a business account?
Since you have an HOA, a Business Account would be best - this keeps your personal world and the organization's world separate.
You can use a personal / premier account for selling, you only need a business account if you are a registered business OR high volume seller.
HOWEVER you are ONLY allowed 2 paypal accounts and only then if x1 is business and the other x1 is personal / premier.
Have you looked into using a Paypal 'money pool'?