Here are some useful links:
Incorporation of Churches in Virginia: A New Day and Law, by H. Robert Showers, Esq.
Virginia Church-Law Study, resulting from HB 1466, 2005
Tax Guide for Churches and Religious Organizations, Internal Revenue Service
Virginia Sales and Use Tax, Requirements for Non-profit Churches, Virginia Department of Taxation, with non-profit application and instructions and Form ST-13A.
Code of Virginia Title 57 Religious and Charitable Matters, Chapter 2 - Church Property; Benevolent Associations and Objects