This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful of state supreme court decisions dealing with church tax law. Thus an effort has been made to locate, analyze, and report on all of the opinions relating to the taxation of religious entities that have been issued by the Attorney General's office during the past fifty years. The continuing intent in this second article is to collect and restate contemporary law. Accordingly, the historical development of the law is not dealt with except as it becomes important to the existence or interpretation of present rules.
J. R. Johnson,
Virginia Tax Laws Affecting Churches,
U. Rich. L. Rev.
Available at: http://scholarship.richmond.edu/lawreview/vol18/iss2/3