There are many types of religious exemptions. I presume you are referring to IRS tax-exempt status that would allow contributions to the organization to be tax deductible by the donor. If this is the case, the answer is a qualified "yes." Although contributors to the organization do not have advance assurance of deductibility while the organization's application is pending. If the organization ultimately qualifies for exemption for the period in which the contribution is made, the contribution will be tax deductible by the donor. Alternatively, if the organization ultimately does not qualify for exemption, then the contribution will not be tax deductible. So, you can deduct the contribution while the application is pending, but if the application is denied, you would have to file an amended return. Note that this applies when a Form 1023 is filed within the first 27 months of the existence of the organization.