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 New York State, churches, synagogies, mosques, and other places of worship, as well as their clergy and spiritual leaders, are subject to various laws that govern their operation and the way they interact with their congregants. These institutions are generally considered tax-exempt under both federal and state law, provided they meet certain criteria set forth by the IRS and the New York State Department of Taxation and Finance. Clergy are mandated reporters of child abuse and neglect under New York State law. Additionally, the 'clergy-penitent privilege' is recognized in New York, which means that clergy are not required to disclose confidential communications made to them in their spiritual capacity. However, this privilege has exceptions, particularly in cases involving child abuse or where there is an imminent risk of serious physical injury or death. Furthermore, New York has laws that protect the rights of individuals in employment and public accommodations, which can apply to religious institutions in certain circumstances, although there are exemptions for religious entities in some aspects of these laws. It's important for religious institutions and their leaders to be aware of these legal obligations and protections to ensure compliance and to safeguard the rights of their members.