State and Statute: Nebraska, Stats. §§ 28-710 et seq.

What Is Reportable "Abuse": Physical, sexual, sexual exploitation, or mental abuse or neglect. [28- 710(2)(b)]

Mandatory Reporters: Any person having reasonable cause to believe that a child has been subjected to abuse or neglect. [28-711(1)]

How and Where to Report: Orally by telephone to the Department of Health and Human Services, a law enforcement agency, or the state's 24-hour, toll-free hotline (1-800-652-1999), followed by a written report. [28-711(1)(2)]

Timeline to Report: Immediately. [28-711(2)]

Clergy Privilege: "The privileged communication between patient and physician, between client and professional counselor, and between husband and wife shall not be a ground for excluding evidence in any judicial proceeding resulting from a [child abuse report]." [28-714]

Penalty for Knowingly Failing to Report: Class III misdemeanor. [28-717]