Abstract
In this article the author presents the peculiarities of the legal status of religious communities in the United States. The basic feature of the American system regarding the subjectivity of religious organizations is the minimally set conditions, as well as the freedom provided to religious organizations to determine the legal form that best suits their interests. This freedom of choice is pointed out through the overview of different normative solutions across the United States. Also, the paper analyzes various aspects of state benefits to religious organizations in different areas such as tax benefits, funding for education and social services, as well as chaplaincy in the military, prisons, and health care facilities. Those peculiarities led to the conclusion that U.S. approach is quite unique and that it seek to maximizes religious freedom.
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