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Unitarian Universalist churches most often are led by a trained minister, although a few congregations are lay-led. The denomination follows congregational polity, meaning that each congregation is self-governing.

Although ministers usually lead congregations and worship services, they have no priestly or sacramental function. Unitarian Universalism believes in the "priesthood of all believers" and holds all individuals responsible for their own salvation, whatever each person understands that to be.

Unitarian Universalism draws its moral inspiration from several sources, including most prominently the Jewish-Christian tradition and the ethical teachings of the world's religions. Unitarian Universalist morality emphasizes justice, dignity, compassion, human rights, tolerance, and liberty.

Unitarian Universalists hope to realize their ideal society, one in which principles of justice, freedom, compassion, tolerance, and equity spread to all corners of both human society and the natural environment.

Unitarianism and Universalism have always been at the forefront of movements for gender equality; today that emphasis embraces sexual equality as well. Unitarian Universalism is one of the few religions to unequivocally support gay clergy and gay marriages.