Although religion has not been a mainline topic of empirical inquiry in the gerontological social work literature, there has been growing recognition in the past two decades of the health protective effects of religious involvement on both physical and psychological well-being. Depression interferes with both individual and social functioning that can lead to persistent problems in healthy human development, social relationships, and empowerment in the service of social justice. Attention to the salubrious effects of religious involvement on the psychological well-being among older U.S. racial and ethnic groups is still in its nascent stage. This article examines the relationship among religious involvement, private prayer, and depression in a low-income clinical sample of 230 older U.S.-born and immigrant Latinos. Higher levels of religious attendance were associated with lower risk of depressive illness after adjusting for selective factors such as physical functioning, stress exposure, and social support. Private prayer was not associated with depression. Although immigrants were more likely to attend worship services, they reported the same rates of depression as their U.S.-born counterparts. The study is an initial step toward disentangling the mental health protective effects of religious involvement on the health and well-being of older Latinos in the United States.