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Churches and clergy

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 North Carolina, as in other states, churches, synagogues, mosques, and other places of worship, along with their clergy and spiritual leaders, are subject to various laws and regulations. These institutions are typically considered non-profit organizations and are generally exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, provided they meet certain requirements. North Carolina law also provides property tax exemptions for property used for religious purposes (N.C. Gen. Stat. § 105-278.3). Clergy have certain legal obligations and privileges, such as the 'clergy-penitent privilege,' which can protect the confidentiality of communications between clergy and members of their congregation. However, clergy are also mandated reporters of child abuse and neglect under North Carolina law (N.C. Gen. Stat. § 7B-301). Additionally, the state upholds the principle of separation of church and state, which means that religious institutions cannot receive direct funding from the government for religious activities, and there are restrictions on political activities by tax-exempt religious organizations.

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clergy - penitent privilege

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Churches and clergy

Individual & Family Legal Plan

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North-Carolina State Code

Churches and clergy

North-Carolina State Code

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