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 South 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. South Carolina law also provides property tax exemptions for property used for religious purposes (S.C. Code Ann. § 12-37-220). Clergy have certain legal obligations and privileges, such as the confidentiality of communications with congregants, similar to attorney-client privilege, and mandatory reporting of child abuse (S.C. Code Ann. § 63-7-310). Additionally, clergy may be exempt from serving on juries (S.C. Code Ann. § 14-7-840). When it comes to employment, religious institutions in South Carolina may have certain exemptions from employment discrimination laws, allowing them to make hiring decisions based on their religious beliefs. However, they must still comply with other aspects of employment law, such as wage and hour regulations.