At any moment, state inspectors can step uninvited into one of the three child care centers that Ethel White runs in Auburn, Ala., to make sure they meet state requirements intended to ensure that the children are safe. There must be continuing training for the staff. Her nurseries must have two sinks, one exclusively for food preparation. All cabinets must have safety locks. Medications for the children must be kept under lock and key, and refrigerated.

The Rev. Ray Fuson of the Harvest Temple Church of God in Montgomery, Ala., does not have to worry about unannounced state inspections at the day care center his church runs. Alabama exempts church day care programs from state licensing requirements, which were tightened after almost a dozen children died in licensed and unlicensed day care centers in the state in two years.

The differences do not end there. As an employer, Ms. White must comply with the civil rights laws; if employees feel mistreated, they can take the center to court. Religious organizations, including Pastor Fuson’s, are protected by the courts from almost all lawsuits filed by their ministers or other religious staff members, no matter how unfairly those employees think they have been treated.

And if you are curious about how Ms. White’s nonprofit center uses its public grants and donations, read the financial statements she is required to file each year with the Internal Revenue Service. There are no I.R.S. reports from Harvest Temple. Federal law does not require churches to file them.

Far more than an hourlong stretch of highway separates these two busy, cheerful day care centers. Ms. White’s center operates in the world occupied by most American organizations. As a religious ministry, Pastor Fuson’s center does not.

In recent years, many politicians and commentators have cited what they consider a nationwide “war on religion” that exposes religious organizations to hostility and discrimination. But such organizations — from mainline Presbyterian and Methodist churches to mosques to synagogues to Hindu temples — enjoy an abundance of exemptions from regulations and taxes. And the number is multiplying rapidly.

Some of the exceptions have existed for much of the nation’s history, originally devised for Christian churches but expanded to other faiths as the nation has become more religiously diverse. But many have been granted in just the last 15 years — sometimes added to legislation, anonymously and with little attention, much as are the widely criticized “earmarks” benefiting other special interests.

An analysis by The New York Times of laws passed since 1989 shows that more than 200 special arrangements, protections or exemptions for religious groups or their adherents were tucked into Congressional legislation, covering topics ranging from pensions to immigration to land use. New breaks have also been provided by a host of pivotal court decisions at the state and federal level, and by numerous rule changes in almost every department and agency of the executive branch.

The special breaks amount to “a sort of religious affirmative action program,” said John Witte Jr., director of the Center for the Study of Law and Religion at the Emory University law school.

Professor Witte added: “Separation of church and state was certainly part of American law when many of today’s public opinion makers were in school. But separation of church and state is no longer the law of the land.”

As Exemptions Grow, Religion Outweighs Regulation - New York Times

Eleven other states — including Utah, Maryland, Illinois and Florida — also have exempted religious child care programs from at least some of the rules that apply to other nonprofit programs, according to the National Child Care Information Center in Fairfax, Va.

One state that has dropped off that list is Texas.

In 1997, George Bush, who was the governor, pushed through legislation that exempted faith-based day care centers and addiction treatment programs from state licensing, allowing them to be monitored instead by private associations controlled by pastors, program directors and other private citizens. Other laws enacted on his watch steered more state financing to these “alternatively accredited” institutions.

Fewer than a dozen child care centers and about 130 addiction treatment programs took advantage of this new alternative, according to subsequent studies. But several of these later became the focus of state investigations into complaints of physical abuse. A study by the Texas Freedom Network Education Fund, a nonprofit research organization that opposed the faith-based initiatives, found that “the rate of confirmed cases of abuse and neglect at alternatively accredited facilities in Texas is more than 10 times that of state-licensed facilities.”

In spring 2001, the Texas Legislature quietly allowed the alternative accreditation program for day care centers to lapse.

As Exemptions Grow, Religion Outweighs Regulation - New York Times

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Pretty scary, but not at all unexpected report. If you have "beat the devil out of the child"-types (and I'm not saying that the religious day care centers are all run by those types), even just a few of them will rack up some abuse cases especially if they're not supervised or regulated.