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Religious exempt child day centers are child day centers operated by religious institutions that are exempt from licensure if the facility is sponsored by an institution that is exempt from federal taxes for religious purposes or is exempt from paying local real estate taxes on the property owned by the sponsoring religious institution.

 
Child care centers operated by religious institutions may be exempt from licensure, per section 63.2-1716 of the Code of Virginia. Outlined in the Code are the requirements for religious exempt child day centers, who, unlike licensed centers do not have to meet the regulations prescribed by the Child Day Care Council. Religious exempt child care facilities must meet the requirements for exemption from federal taxes for religious purposes, or be exempt from paying local real estate taxes on the property owned by the sponsoring religious institution. Facilities seeking exemption must submit certain documents to the Virginia Department of Social Services annually. 


These documents include:
Statement of intent; Certification of tax-exempt status; Local health and fire reports; Verification of required staff/child ratio and staff health reports; and A statement showing the facility is in compliance with other health and safety requirements in the Code.