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This working paper examines where variation in American’s religious behaviors and beliefs comes from. Using data from the second wave of the U.S. Congregational Life Survey, the paper uses multilevel analysis to examine the extent to which variation in religiosity and religious attitudes is the result of denominational, congregational, or individual differences. Initial results show that the largest portion of variation in religious behaviors and beliefs can be explained by individual differences. However, the analyses also show that contrary to the growing literature that highlights the importance of congregationalism, more variation can be explained at the denomination, rather than the congregation, level