Churches, synagogues, mosques, and other places of worship—and their clergy and spiritual leaders—play an important role in the lives of many people. And sometimes our relationships with these institutions and people intersect with the law.

In Alabama, as in other states, churches, synagogues, mosques, and other places of worship, along with their clergy and spiritual leaders, are subject to certain legal regulations while also enjoying specific protections. These institutions are generally recognized as non-profit entities and are typically exempt from federal and state taxes under Section 501(c)(3) of the Internal Revenue Code. Alabama law provides for the incorporation of religious societies, which can own property, enter into contracts, and govern their affairs largely independently. Clergy are mandated reporters of child abuse under Alabama Code § 26-14-3, meaning they are legally required to report any suspected child abuse. However, the 'clergy-penitent privilege' is recognized in Alabama, which means that clergy are not required to disclose confidential communications made to them in their professional capacity as spiritual advisors. This privilege is subject to certain exceptions, such as when there is a clear and immediate threat of harm to others. Additionally, Alabama law protects the right to worship and prohibits discrimination based on religion, in line with federal protections under the First Amendment and the Religious Land Use and Institutionalized Persons Act (RLUIPA).