There is only one file type that uses the .VIM extension:
Vim Settings File
Settings file used by Vim, a text editing program often used by source code developers; commonly used to save settings, such as syntax highlighting rules, for the text editor when it is opened; can be referenced within the .VIMRC settings file.
NOTE: The ".vim" name is also used for a hidden directory used by Vim, but this is not the same as the VIM file type.
Updated: April 14, 2011