                                 CODE OF VIRGINIA

CHURCHES AND RELIGIOUS BODIES (§ 58.1-3617)

Any church, religious association or religious denomination operated exclusively
on a nonprofit basis for charitable, religious or educational purposes is hereby
classified as a religious and charitable organization. Notwithstanding §
58.1-3609, only property of such association or denomination used exclusively
for charitable, religious or educational purposes shall be so exempt from
taxation.
		Motor vehicles owned or leased by churches and used predominantly for church
purposes, are hereby classified as property used by its owner for religious
purposes.
		For purposes of this section, property of a church, religious association or
religious denomination, or religious body owned or leased in the name of an
incorporated church or religious body or corporation mentioned in § 57-16.1, a
duly designated ecclesiastical officer, or a trustee of an unincorporated church
or religious body shall be deemed to be owned by such church, association or
denomination or religious body.

HISTORY: Code 1950, §§ 58-12.24, 58-12.86; 1974, c. 469; 1978, c. 216; 1984,
c. 675; 1987, c. 533; 2000, c. 329; 2005, c. 928.