If we start by assuming the specific nature of funding for religious heritage in local law in Alsace and Moselle, we would first need to seek it out in the principle behind the existence of this law and in relation to the historical circumstances which governed its constitution. This applies as much to the law on historic monuments as to that prevailing for religious assets: the specific nature of the latter responds to the absence of the former. Indeed, if there is no local law on historic monuments, specific rules apply, however, to the restoration and maintenance of buildings used by the four recognized religious denominations for public worship, conferring a specificity on management of religious inheritance in the three départements (counties) of the East of France (the Lower Rhine, Upper Rhine and Moselle). Assets that make up this historical and cultural heritage are both numerous and diverse as to their status. Mandatory and voluntary subsidies from local authorities and the state, as well as contributions from public and private organizations, have enabled an important and well-maintained religious heritage to be preserved in these three départements. Indeed, in conjunction with public religious institutions (établissements publics du culte) responsible for managing material and financial interests of recognized religious groups, in Alsace and Moselle there are foundations, registered associations and jointly owned property managed by public institutions whose purpose is to preserve religious heritage. We will begin by considering the latter in greater detail.