我國憲法規定，國民不分宗教信仰，在法律上一律平等；人民有信仰宗教之自由。教育基本法也規定，教育應本中立原則，不得為特定宗教信仰從事宣傳，亦不得強迫學校行政人員、教師及學生參加任何宗教活動。然而在台灣，宗教仍以各種不同方式進入校園。為了釐清政教分離和宗教信仰自由的理念，本文以全世界最早在憲法中規定政教分離的美國做為研究的對象，透過文獻回顧和判例的分析，一方面追溯其政教分離演變的歷史，另一方面探討其二十世紀中葉以來，聯邦最高法院有關公立學校中政教分離的釋憲判例，以做為我國參考之基礎。最後則針對我國宗教介入校園的活動和教學的情形加以檢討，並提出相關建議。

The Constitution of R.O.C. gives equal protection by laws to all of its citizens, no matter of their religious beliefs; in addition, all citizens shall also enjoy the freedom in exercising their religious beliefs. The Education Fundamental Act, moreover, stipulates school education should keep in neutral, neither promoting any religion nor compelling school administrators, teachers or students to participate in any religious activity. However, in terms of schooling, there are several incidents involving the entanglement of church and state. In order to clarify the meanings of religious freedom, this paper selects U.S.A., the first nation in establishing a wall between church and state in its Constitution, and uses it as a model to compare the observance of religious freedom clauses in Taiwan. By reviewing relevant literature and case laws, this paper examines U.S. history and changes concerning the relation between church and state, particularly in public schooling. In its conclusion, this paper urges Taiwan’s education authorities, school administrators, and teachers to take special care in protecting students’ religions freedom while operating school daily activities and instructional programs.