Are Churches and Non-Profit Agencies Taxed for Real and Personal Property?
The West Virginia State Constitution requires that ALL PROPERTY be assessed at it’s true and actual value unless specifically exempt by law. Exempt status is based upon use, not ownership. If a property is not being used for an exempt purpose (worship) then it is still taxable. Vacant property is not considered exempt. Personal property such as church buses and vans are exempt as long as these vehicles are used for church purposes. Fraternal organizations are also exempt as long as they do not make a profit. One of the ways an organization can document non-profit status, is to apply under section 501-c of the Internal Revenue Code. Contact the IRS for details and request form 1023.
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