From the Introduction to the Third Edition of Religion in Life

Religion in Life for Scouts and Explorers

Denominational religious emblem programs are highly regarded among Scouts and Explorers. Most Protestant denominations as well as Catholics, Jews, and Buddhists offer a program and emblem for Scouts and Explorers of their respective faiths.

The rationale for a religious award in Scouting is found in the Scout Oath, the Scout Law, and the Charter and Bylaws of the Boy Scouts of America. For example, "On my honor I will do my best to do my duty to God and my country and to obey the Scout law" (from the Scout Oath). "A Scout is reverent toward God. He is faithful in his religious duties. He respects the beliefs of other" (from the Scout Law, Twelfth Point).

The Boy Scouts of America is a secular organization that does not attempt to define or promote a specific theological position. Nevertheless, the fact that a majority of Scout troops are chartered by Roman Catholic, Methodist, and Latter-day Saint (Mormon) churches influence the positions and attitudes of the national leadership of the Boy Scouts. Local troops will vary in the political and cultural attitudes of their leaders depending on who these volunteers are.

Some Unitarian Universalist have trouble with the religious language in the Scout Oath, Law, and Charter. The Boy Scout of America Advancement Guidelines contain a clear statement of religious principles in Scouting, quoted below from the 1980 printing:

The Boy Scouts of America:

Does not define what constitutes belief in God or the practice of religion.
Does not require membership in a religious organization or association for enrollment in the movement, but does prefer and strongly encourages membership and participation in the religious programs and activities of a church, synagogue or other religious association.
Respects the convictions of those who exercise their constitutional freedom to practice religion as individuals without formal membership in an organized religious organization...
If a boy says he is a member of a particular religious body, the standards by which he should be evaluated are those of that group. This is why advancement committees usually ask for a reference from his religious leader to indicate whether he had lived up to their expectations.

The Board of Trustees of the Unitarian Universalist Association has expressed its dismay at the efforts of the Boy Scout's national leadership to forbid boys who are gay or atheists form participating in Scouting activities. On June 30, 1992 the Board passed a resolution which states in part:

....

THEREFORE BE IT RESOLVED that the Board of Trustees of the Unitarian Universalist Association express to the Executive Board of the Boy Scouts of America its disapproval of the Boy Scout of America's policy of discrimination against gay and atheist scouts and leaders, ...

BE IT FURTHER RESOLVED that the Department of Religious Education undertake to update the Religion and Life and Love and Help materials ... to include educational materials dealing with the conflict between the values of the Unitarian Universalist Association and the Boy Scouts of America; and to allow the award to be administered by local congregations...

BE IT FINALLY RESOLVED that the Unitarian Universalist Association explore possible coalitions with other organizations who share our concern with the Boy Scouts of America's policies to develop effective strategies to seek appropriate changes in those policies.

The UUA is not formally affiliated with the Boy Scouts of America. Individual UU congregations may charter scout troops if they wish. The UUA's Religion in Life program is recognized by the Boy Scouts of America as one of the religious awards in scouting. However, the Boy Scout of America is not responsible for its content or administration. It can also be used in other liberal religious denominations. This 1993 revision reflects our Association's ongoing concern regarding the homophobic and discriminatory attitudes of the national leadership of the Boy Scouts of America....