The laws do vary from state to state, but I can't believe that the United States still would exclude mandatory reporting by any members of any church, especially clergy given the recent RCC sex abuse scandal.  It's really beyond belief that based upon that matter alone, that laws haven't been written to protect children and mandate reporting.  It's more than clear now that religions are not capable of self-policing on this matter.

Teachers, social workers, therapists, doctors, members of many professions are liable if they have knowledge of child abuse and/or neglect and don't report.

There are even volunteers who work in non-profit organizations, such as I once was in as a rape crisis volunteer, who make the decision to adhere to the same laws as, say, a teacher or a therapist is bound by, to report abuse to authorities, if we became aware that a client abusing their child.  It's the 21st Century!

I think every person should be required by law to report child abuse.  Neighbors, family members, school bus drivers, everybody.  Religions must not be given any leeway in this regard, in my very strong opinion.

Cynthia