In 1985, Pierce moved his operations from Arlington, Virginia, to a location in Mill Point, West Virginia, that he paid for with $95,000 in cash. At this location, he founded the Cosmotheist Community Church. In 1986, the church applied again, this time successfully, for federal, state, and local tax exemptions. It lost its state tax exemption for all but 60 acres, which had to be exclusively used for religious purposes. The other parcel was used for both the National Alliance headquarters and the National Vanguard Books business and warehouse, and was denied state tax exemption.