                                 CODE OF VIRGINIA

PROPERTY EXEMPT FROM TAXATION BY DESIGNATION (§ 58.1-3607)

A. Pursuant to the authority granted in Article X, Section 6 (a) (6) of the
Constitution of Virginia to exempt property from taxation by designation, and
notwithstanding the provisions of § 58.1-3651, the real and personal property
of the following organizations, corporations and associations shall be exempt
from taxation:

   1. Property of the Association for the Preservation of Virginia Antiquities,
   the Association for the Preservation of Petersburg Antiquities, Historic
   Richmond Foundation, the Confederate Memorial Literary Society, the Mount
   Vernon Ladies&#8217; Association of the Union, the Virginia Historical
   Society, the Thomas Jefferson Memorial Foundation, Incorporated, the Patrick
   Henry Memorial Foundation, Incorporated, the Stonewall Jackson Memorial,
   Incorporated, George Washington&#8217;s Fredericksburg Foundation, Home
   Demonstration Clubs, 4-H Clubs, the Future Farmers of America, Incorporated,
   the posts of the American Legion, posts of United Spanish War Veterans,
   branches of the Fleet Reserve Association, posts of Veterans of Foreign Wars,
   posts of the Disabled American Veterans, Veterans of World War I, USA,
   Incorporated, the Society of the Cincinnati in the State of Virginia, the
   Manassas Battlefield Confederate Park, Incorporated, the Robert E. Lee
   Memorial Foundation, Incorporated, the Virginia Division of the United
   Daughters of the Confederacy, the General Organization of the United Daughters
   of the Confederacy, the Memorial Foundation of the Germanna Colonies in
   Virginia, Incorporated, the Lynchburg Fine Arts Centers, Incorporated, Norfolk
   Historic Foundation, National Trust for Historic Preservation in the United
   States, Historic Alexandria Foundation, and the Lynchburg Historical
   Foundation.

   2. Property of Colonial Williamsburg, Incorporated, used for museum,
   historical, municipal, benevolent or charitable purposes, as long as such
   corporation continues to be organized and operated not for profit.

   3. Property owned by the Virginia Home (previously Virginia Home for
   Incurables), incorporated by Chapter 533 of the Acts of Assembly of 1893-4,
   approved March 1, 1894.

   4. The property owned by the Waterford Foundation, Incorporated, so long as it
   continues to be a nonprofit corporation to encourage and assist in restoration
   work in Waterford and to stimulate the revival of local arts and crafts.

   5. Property of Historic Fredericksburg, Incorporated, and of the Clarke County
   Historical Association, used by such organizations for historical, benevolent
   or charitable purposes, as long as such corporation continues to be organized
   and operated not for profit.

   6. Property of the Westmoreland Davis Foundation, Inc., so long as it
   continues to be a nonprofit corporation.

   7. Property owned by the Women&#8217;s Home Incorporated, in Arlington County
   and used for the rehabilitation of women with substance abuse, so long as it
   continues to be operated not for profit.

B. Property designated to be exempt from taxation in subsection A which was
exempt on July 1, 1971, shall continue to be exempt under the rules of statutory
construction applicable to exempt property prior to such date.

HISTORY: Code 1950, § 58-12; 1950, p. 61; 1952, c. 50; 1954, c. 65; 1956, c.
478; 1956, Ex. Sess., c. 16; 1958, c. 361; 1960, c. 396; 1962, c. 129; 1964, c.
198; 1966, c. 582; 1968, cc. 37, 807; 1969, Ex. Sess., c. 9; 1970, cc. 83, 562;
1972, c. 667; 1973, c. 438; 1974, c. 469; 1984, c. 675; 1985, c. 495; 1998, c.
172; 2000, c. 7; 2005, c. 716; 2011, c. 851.