The importance of religious communities in a nation’s social life justifies the state’s support of religious entities, including by granting them public funds or fiscal incentives. Thus, in Romania, since 1991, according to the Constitution, ratified international treaties, and numerous laws, public authorities respect and guarantee the fundamental right to freedom of thought, conscience, and religion of each person living within the national borders, and, at the same time, they finance religious establishments that are legally constituted. The system of fiscal incentives granted to these units exempts them from paying the profit tax on the income produced by the manufacturing and exploitation of specific products and on certain revenues derived from carrying out economic activities.... Exemption from the value added tax is granted for revenues resulted from the exploitation of religious objects. They are also exempt from paying taxes on some of the buildings and lands that they own. In what regards the structure and management of accounting activities, religious establishments are required to use double-entry bookkeeping if they carry out economic activities or single-entry bookkeeping if they do not carry out such activities. Our contribution, with this study, consists in showing the changes in the position/attitude of the Romanian state toward the religious/cult sector in terms of guaranteeing the fundamental freedoms, by regulations, and of offering effective support to religious establishments, within the context of European integration.