Abstract
The article examines the legal position of key institutions of churches and religious societies within the secular law of the United States. These are institutions that conduct religious services and activities inside the religious community – for example parishes, communities, and at the higher level, dioceses and other comparable entities.
These institutions exist as one of the legal forms under state law – for example, unincorporated associations, corporations sole, membership corporations or religious trusts. Members of the religious community do not have to organize under one of the listed forms but instead may assemble without a strict organizational framework.