From the UU website http://www.uua.org
Because of the flexibility in our faith, people hold many different views on almost all spiritual issues. Unitarian Universalism accommodates a wide range of beliefs.
God: A belief in God is welcomed but not required within Unitarian Universalism. Eighty-one percent of Unitarian Universalists believe in God, and 19 percent do not believe in God. Visit the pages on Atheism, Theism/Deism, and the links on the right for more information.
Afterlife: One theological issue many people are curious about is Unitarian Universalism's view of the afterlife. Historically, Unitarians believed in a traditional Christian Heaven and Hell, while Universalists believed in Universal Salvation; that is, that everyone will go to Heaven. Today, some Unitarian Universalists believe in Heaven, some in reincarnation, and some in no afterlife at all. Unitarian Universalism is primarily directed towards this life, not the next.
Sin: More than 150 years ago our Unitarian forbearers rejected the theological doctrine of original sin. They believed, as we do today, that people are inherently good, and that it is our most precious gift, free will, that allows us sometimes to act wrongly, rather than predestination or external temptation. While the traditional concept of sin is no longer part of Unitarian Universalist theology, a small number of Unitarian Universalists believe that divine consequences attach to all of one's actions. Others believe in general karmic effects or the principle of reciprocity, that all actions have corresponding consequences. Still others find no compelling evidence for any direct, external spiritual repercussions for either good or bad behavior. Despite these variations in beliefs, all Unitarian Universalists share a deep obligation to act with justice and compassion in accordance with Unitarian Universalist values.
Morality: Many people ask how we can have religious morals without agreeing on whether heaven, hell, judgment, sin, and damnation exist. Most Unitarian Universalists would probably tell you that their own moral code has little to do with their ideas of the afterlife, and more to do with their actions in this life. Unitarian Universalist morality is grounded in our religious principles and the sources of our faith, as well as in each individual's beliefs and experiences.
What we don't believe: Though Unitarian Universalism doesn't tell its members what to believe, not all beliefs are acceptable within our faith. Beliefs that are hateful or go against our principles wouldn't fit within Unitarian Universalism. As Marshall Hawkins writes:
"One could not be considered a Unitarian Universalist and believe that subscription to specific doctrines or creeds are necessary for access to God or spirituality or membership in our congregations. Unitarian Universalists could not believe that God favors any group of people based on any inherent qualities, such as skin color, gender, sexual orientation, physical ability, etc.—or that any group of people is more worthy of access to opportunities than any other as a result of these qualities. We don't believe that autocratic, undemocratic or overly hierarchical systems are appropriate methods of organizing our congregations or the larger society. We don't believe that humanity has the right or moral authority to exploit the environment or other life forms with whom we share this planet."