Church Tax Information

501c3 Tax Exempt Status

Local churches may use the Group Ruling General Letter when documentation of 501c3 non-profit status is needed. Individual churches do not need to seek their own 501c3 filing.

Group Ruling Letter (pdf)

If you need a letter specifically naming your church as included in the Group Ruling, you may submit a Group Ruling Request 501c3 Form to the General Council on Finance & Administration (GCFA). Once your request has been processed, you they will provide you with a letter.  

GCFA Group Ruling Website 

For more information, see IRS Publication 1828 (pdf)

Property & Real Estate Tax Exemption

Under Virginia Tax Code 58.1-3617  property, including motor vehicles, owned or leased by churches and used predominantly for religious purposes are exempt from Virginia property taxes. 

If the church rents out property and earns income from that arrangement, the property or the portion of the property that is used for non-religious purposes is subject to real estate tax. In the case where a portion of a building is leased, an accounting of the square footage and the leases will need to be provided to the city or county so the percentage of the building subject to real estate tax can be calculated.