<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2021v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-09-15T12:06:43-00:00</ReturnTs>
    <TaxPeriodEndDt>2022-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270127431</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Laura W Ketron CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O Box 173</AddressLine1Txt>
        <CityNm>Sutherland</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23885</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270803977</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA ASSEMBLY OF INDEPENDENT BAPTISTS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 6686</AddressLine1Txt>
        <CityNm>ASHLAND</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23005</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIK HASTINGS</PersonNm>
      <PersonTitleTxt>SECRETARYTREASURER</PersonTitleTxt>
      <SignatureDt>2022-09-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ERIK</PersonFirstNm>
        <PersonLastNm>HASTINGS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Laura W Ketron CPA</PreparerPersonNm>
      <PTIN>P00135721</PTIN>
      <PhoneNum>8047332029</PhoneNum>
      <PreparationDt>2022-09-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2021</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="990EZ" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>150010</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>150010</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>150010</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>12920</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>116814</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>11769</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2931</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>14087</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40886</OtherExpensesTotalAmt>
      <TotalExpensesAmt>199407</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-49397</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>86305</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>36908</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>87359</BOYAmt>
        <EOYAmt>40865</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>413</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>87359</BOYAmt>
        <EOYAmt>41278</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1054</BOYAmt>
        <EOYAmt>4370</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>86305</BOYAmt>
        <EOYAmt>36908</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RELIGIOUS, CHARITABLE EDUCATIONAL PURPOSE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTACTED 440 CHURCHES REGARDING ISSUES AND LAWS AFFECTING THE CHURCH.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>82147</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FACILITATED A GRASS ROOTS AWARENESS PROGRAM THROUGH NEWSLETTERS, EMAILS AND A WEB SITE. AVERAGED 450 MONTHLY LETTERS AND OVER TWO THOUSAND EMAILS PER MONTH.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11219</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>93366</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">EDDY ALIFF</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>050.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ERIK HASTINGS</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 6686</AddressLine1Txt>
          <CityNm>ASHLAND</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23005</ZIPCd>
        </USAddress>
        <PhoneNum>8046272170</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="990C">true</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <ChurchInd>X</ChurchInd>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>183260</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>183770</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>185379</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>184416</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150010</CurrentTaxYearAmt>
        <TotalAmt>886835</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>183260</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>183770</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>185379</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>184416</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150010</CurrentTaxYearAmt>
        <TotalAmt>886835</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>886835</PublicSupportTotal170Amt>
      <TotalSupportAmt>886835</TotalSupportAmt>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="990C" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>true</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>true</MailingsMembersInd>
      <MailingsMembersAmt>1183</MailingsMembersAmt>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>true</DirectContactLegislatorsInd>
      <DirectContactLegislatorsAmt>6282</DirectContactLegislatorsAmt>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <TotalLobbyingExpendituresAmt>7465</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="990O" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel 12,645</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals and entertainment 4,548</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, conventions, and meetings 11,854</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone 4,585</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Office 6,379</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Lobbying reception activities 875</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>VENDOR CREDIT Beginning of year 0, End of year 413</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26, Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Payroll Liabilities Beginning of year 1,053, End of year 4,370</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26, Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING Beginning of year 1, End of year 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:61" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <CompensationExplanationGrp>
        <PersonNm>EDDY ALIFF</PersonNm>
        <ShortExplanationTxt>HOUSING ALLOWANCE</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
