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ited 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. Skip to next paragraph IN GOD'S NAME Favors for the Faithful

Articles in this four-part series examine how American religious organizations benefit from an increasingly accommodating government.

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About Diana Henriques Multimedia A Battle in BoulderVideo A Battle in Boulder Zoning and ReligionVideo Zoning and Religion Laws for the Faithful: Part 1Graphic Laws for the Faithful: Part 1 Laws for the Faithful: Part 2Video Laws for the Faithful: Part 2 Doug Mills/The New York Times

Rabbi Joseph Konikov of Orlando, Fla., successfully sued under the law so he could continue to hold worship services in his suburban home.

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 politician