According to this memorandum, from 1963-1967 all 50 states adopted laws that required certain groups of people to notify public authorities of suspected child maltreatment. In all but a few states, a child is defined as anyone under the age of 18. By May of 1980, all states but Vermont had reporting statutes that mandate reporting by teachers, principals, school personnel, and any other person. This memorandum is devoted to the sometimes overlapping legal issues and subsequent recommendations for the principal in the area of child abuse and neglect. The legal issues discussed are (1) the definition of negligence; (2) civil liability implications for a person who fails to report and the liability penalty; (3) a principal's legal duty to instruct faculty members on the requirements of child abuse and neglect statutes; (4) immunity from prosecution to persons reporting child neglect or abuse in good faith; and (5) whether a report to a given social service or law enforcement agency (of a suspected case of child abuse) violates the concept of confidentiality of records. Due to the fact that the requirements of reporting laws differ in each state, tables compiling information developed by the National Center on Child Abuse and Neglect are included that show, by state, who must report and reporting procedures. (Author/MLF)