1. The statute must have a secular legislative purpose. (Also known as the Purpose Prong)
  2. The principal or primary effect of the statute must not advance nor inhibit religion. (Also known as the Effect Prong)
  3. The statute must not result in an "excessive government entanglement" with religion. (Also known as the Entanglement Prong)

Factors:

  1. Character and purpose of institution benefited.
  2. Nature of aid the state provides.
  3. Resulting relationship between government and religious authority.