Opinion by Judge O’SCANNLAIN.
OPINION
We must decide whether prison officials violated the Religious Land Use and Institutionalized Persons Act, the Free Exercise Clause, and the Equal Protection Clause by denying a Muslim inmate’s request for a religious dietary accommodation. , -.
I
Amin Rahman Shakur is an inmate of the Arizona Department of Corrections (“ADOC”) at Florence, Arizona. 1 ‘While incarcerated, Shakur changed his inmate religious preference designation from Catholic to Muslim. In due course, ADOC granted Shakur’s request to adopt for religious reasons a lacto-vegetarian diet, *882 which includes milk but not meat or eggs. Shakur currently receives an ovo-lacto vegetarian diet, which includes milk and eggs, but no meat.
Shakur has contended throughout the administrative grievance process and this litigation that the vegetarian diet causes him hardship because it “gives [him] gas” and “irritates [his] hiatal hernia.” His primary issue with the diet is that his gastrointestinal discomfort interferes with the state of “purity and cleanliness” needed for Muslim prayer.
ADOC provides two kosher diets to Jewish inmates: a standard kosher diet and an Orthodox kosher diet. The standard kosher diet consists of two vegetarian meals and a TV-style dinner that contains meat; it costs about five dollars more per inmate per day than the regular prisoners’ diet. The Orthodox kosher diet costs three to five times that amount per inmate. According to Shakur, kosher meat would be consistent with Islamic Halal requirements 2 and would provide him with an alternative protein source that would not cause any disruptive health problems.
A
In January 2000, Shakur submitted a request for the standard kosher diet, which was denied. 3 Subsequently, in a letter dated February 18, 2000, and addressed to Michael Linderman, the Pastoral Administrator at the prison, Shakur requested a kosher meat diet, which he claimed was permitted under the Qur’an. In a March 8, 2000 letter, Linderman advised Shakur “that a Kosher diet is not a requirement of his religion” and pointed out that “the Department allows Muslim inmates the opportunity to request a vegetarian diet should they choose so as to avoid eating meat that is not Halal.”
On March 21, 2000, Shakur filed an Inmate Grievance complaining that his request for a kosher diet had been denied. That grievance was referred to M. Errol Grant, the Senior Chaplain at the jail at the time. Grant responded that “[y]ou were given Chaplain Linderman’s response. That has not changed.” Shakur appealed Grant’s response to Bhishm Na-raine, an Associate Deputy Warden, but Naraine denied the appeal, stating that “the experts have given you an informed decision on which I rest my opinion.” Finally, Shakur appealed to Terry Stewart, the Director of ADOC at the time, who denied the appeal, stating that Shakur had been advised appropriately.
B
Shakur filed a pro se civil rights complaint on December 18, 2001, and a first amended complaint on May 7, 2002. 4 On *883 August 5, 2002, the district court dismissed the first amended complaint with leave to amend. Shakur filed a second amended complaint (hereinafter “the complaint”) on September 4, 2002, which alleged in Count I the “[violation of religious liberties under First Amendment [and] (any other applicable laws).” Count II alleged “[violations of Fourteenth Amendment and any other applicable law.” Shakur specifically noted in his filing that this count involved an Equal Protection claim in that it alleged “fail[ure] to afford the Plaintiff who is a Muslim the right it affords other religions, i.e. Jews ....” 5
The district court issued a memorandum and order granting summary judgment to the defendants on all counts on August 10, 2005. As for Shakur’s First Amendment Free Exercise claim, the district court found that, even assuming that kosher meat is not prohibited by Islam, Shakur did “not allege that consuming Halal meat is required of Muslims as a central tenet of Islam, nor d[id] he provide any evidence which would support that contention.” Additionally, the district court determined that even if consuming Halal meat was a central tenet, the refusal to provide him with a Halal meat diet was rationally related to legitimate penological interests, namely, avoiding the additional cost and administrative burden. The district court did not address whether the provision of kosher meat meals to Jewish prisoners and denial of Halal meat meals to Muslim inmates violated the Establishment Clause. As for Shakur’s claim under the Religious Land Use and Institutionalized Persons Act, 42 U.S.C. § 2000cc et seq. (“RLUI-PA”), the district court concluded that his free exercise had not been substantially burdened and, even if it had been, ADOC had established that its dietary regulations furthered a compelling state interest and were the least restrictive means of achieving that interest.
The district court also granted summary judgment to ADOC on Shakur’s Equal Protection claim “because the Equal Protection Clause does not require state prisons to provide each religious sect or group within a prison with identical treatment.” The court concluded that because prisoners were not a protected class, ADOC only needed to show a rational basis for its regulations, which it had satisfied by showing the extensive costs of providing Halal meat to inmates, “especially given the fact that kosher meat is not Halal meat and Muslims are to avoid non-Halal meat.” 6
Shakur timely appealed.
II
Shakur first argues that the district court erred in granting summary judgment to ADOC on his claim that denial of a kosher/Halal meat diet violated the Free Exercise Clause of the First Amendment. We review the district court’s grant of summary judgment
de novo. Brown v. Lucky Stores, Inc.,
A
Prisoners “do not forfeit all constitutional protections by reason of their conviction and confinement in prison.”
Bell v. Wolfish,
“When a prison regulation impinges on inmates’ constitutional rights, the regulation is valid if it is reasonably related to legitimate penological interests.”
Turner v. Safley,
(1) Whether there is a “ ‘valid, rational connection’ between the prison regulation and the legitimate governmental interest put forward to justify it”;
(2) Whether there are “alternative means of exercising the right that remain open to prison inmates”;
(3) Whether “accommodation of the asserted constitutional right” will “impact ... guards and other inmates, and on the allocation of prison resources generally”; and
(4) Whether there is an “absence of ready alternatives” versus the “existence of obvious, easy alternatives.”
Turner,
B
As a preliminary matter, the parties dispute whether a prisoner must objectively show that a central tenet of his faith is burdened by a prison regulation to raise a viable claim under the Free Exercise Clause. The district court held that Shakur was obligated to show that ADOC had burdened “conduct mandated by his faith,” citing
Freeman v. Arpaio,
Although the Supreme Court’s decision in
Hernandez
affirmed
Graham,
the Court was careful to note that “[i]t is not within the judicial ken to question the centrality of particular beliefs or practices to a faith, or the validity of particular litigants’ interpretations of those creeds.”
Given the Supreme Court’s disapproval of the centrality test, we are satisfied that the sincerity test set forth in
Malik
and
Callahan
determines whether the Free Exercise Clause applies.
Accord Levitan v. Ashcroft,
Although Shakur conceded during the summary judgment proceedings that he is not required as a Muslim to eat Halal meat, 7 the district court failed to consider Shakur’s claim that the gastrointestinal distress caused by the vegetarian diet substantially burdened his religious activities and required him to find an alternative protein source consistent with Islam. According to ADOC, “Shakur’s issues with his vegetarian diet were not religious in nature” but were in fact “medical issues that he should have addressed to the [ADOC] medical staff.” However, Shakur has consistently alleged adverse health effects from the vegetarian diet that interfered with his religious activities. As a result of these health issues, Shakur contends that he needs a meat-based protein source instead, and asserts that he sincerely believes that the kosher meat diet already provided to Jewish inmates would be consistent with his religious faith. Given his sincere belief that he is personally required to consume kosher meat to maintain his spirituality, we are satisfied, as a threshold matter, that the prison’s refusal to provide a kosher meat diet implicates the Free Exercise Clause.
C
The district court held that ADOC’s refusal to provide Shakur with a kosher diet satisfied the
Turner
test because it was rationally related to legitimate penological interests. The court did not actually balance the four
Turner
factors, noting instead that “several federal courts have concluded that a prison’s refusal to provide prisoners with a Halal diet was rationally related to legitimate penological interests.” (citing
Williams v. Morton,
1
The first
Turner
factor requires us to determine whether there was a legitimate penological interest that is rationally related to the disputed regulation.
Although the marginal cost and administrative burden of adding Shakur to the roster of kosher-diet inmates would be small or even negligible, we cannot conclude that no rational nexus exists between ADOC’s dietary policies and its legitimate administrative and budgetary concerns. ADOC could rationally conclude that denying Muslim prisoners kosher meals would simplify its food service and reduce expenditures. Hence, the first Turner factor weighs slightly in favor of ADOC.
2
Under the second
Turner
factor, we consider whether Shakur has “alternative means by which he can practice his religion” or is “denied all means of religious expression.”
Ward,
3
Under the third prong of the
Turner
test, we consider the “impact [the] accommodation ... will have on guards and other inmates, and on the allocation of prison resources generally.”
Ward,
In Ward, we discounted the favoritism argument, since this effect “is present in every case that requires special accommodations for adherents to particular religious practices.” Id. Moreover, while we acknowledged the potential for significant financial and administrative burden in accommodating the dietary requests of the *887 inmate and all similarly situated inmates, we noted that “the district court made no findings regarding the financial impact of accommodation.” Id. at 879. Although we gave “deference to the prison official’s own assessment of the burden on prison operations,” we refused to “accept the warden’s assertion on appeal that the disruption would be significant” absent specific findings. Id. at 878-89.
Here ADOC, supported only by a Pastoral Administrator’s affidavit, makes the conclusory assertion that providing all 850 of its Muslim prisoners with kosher meals would cost “an additional $1.5 million annually,” and providing them with Halal meat would “be in the millions of dollars annually.” There is no evidence in the record suggesting that ADOC actually looked into providing kosher meat to all Muslim prisoners, which could potentially result in economies of scale that would reduce the overall cost of the meals. Moreover, there is no indication that ADOC investigated suppliers of Halal meat, solicited bids or price quotes, or in any way studied the effect that accommodation would have on operating expenses. Finally, there is no indication that other Muslim prisoners would demand kosher meals if Shakur’s request were granted.
Without more detailed findings in the record to support ADOC’s assertions, we cannot determine whether ADOC would prevail on the third
Turner
factor.
Id.; see also Hunafa v. Murphy,
4
Finally, the fourth
Turner
factor requires us to consider whether “there are ready alternatives to the prison’s current policy that would accommodate [Shakur] at de minimis cost to the prison.”
Ward,
Shakur argues that if ADOC cannot accommodate him with a Halal meat diet, it can simply provide him with the standard kosher meat diet already enjoyed by Jewish inmates. ADOC contends that procuring Halal meat would be difficult and prohibitively expensive, and that serving kosher meat to Muslim inmates would also be costly. Hence, ADOC maintains that there are no economically feasible alternatives to Shakur’s current vegetarian diet. Again, the district court failed to make adequate findings of fact concerning the cost and availability of Halal meat. Furthermore, the fact that ADOC already provides Jewish inmates with kosher meals that cost $5 per day more than the standard meal, and orthodox kosher meals that cost three to five times more, “casts substantial doubt on [its] assertion that accommodating [Shakur’s] request would result in significant problems for the prison community.”
DeHart,
5
Based on the record as it currently stands, we cannot determine whether the *888 alternative kosher diet requested by Sha-kur places more than a de minimis burden on ADOC. Since the district court made insufficient findings with respect to the third and fourth Turner factors, the district court’s grant of summary judgment on the free exercise claim must be vacated and the matter remanded to the district court so that it can fully develop the factual record in light of the Turner factors as to the impact of the accommodation and the availability of ready alternatives.
Ill
Shakur next argues that the district court erred in granting summary judgment to ADOC on his claim that denial of a Halal/kosher meat diet violated RLUI-PA.
A
Section 3 of RLUIPA provides that “[n]o government shall impose a substantial burden on the religious exercise of a person residing in or confined to an institution ... even if the burden results from a rule of general applicability,” unless the government demonstrates that the burden is “in furtherance of a compelling government interest” and is “the least restrictive means of furthering that ... interest.” RLUIPA § 3(a), 42 U.S.C. § 2000cc-l(a). RLUIPA, passed after the Supreme Court’s decisions in
Employment Division v. Smith,
B
RLUIPA defines “religious exercise” as “any exercise of religion, whether or not compelled by, or central to, a system of religious belief.” § 2000cc-5(7)(A). We have noted that a burden is substantial under RLUIPA when the state “‘denies [an important benefit] because of conduct mandated by religious belief, thereby putting substantial pressure on an adherent to modify his behavior and to violate his beliefs.’ ”
Warsoldier,
The district court emphasized that ADOC has not substantially burdened Sha-kur’s religious exercise because it does not “require Plaintiff to act in a way that violates his sincerely held religious beliefs, i.e., the policy does not require or encourage Plaintiff to eat non-Halal meat.” While it is true that the vegetarian diet served by ADOC does not require plaintiff to eat Haram meat in violation of his beliefs, Shakur alleges that it exacerbates his hiatal hernia and causes excessive gas that interferes with the ritual purity required for his Islamic worship. ADOC contends that excessive gas simply does not constitute a substantial burden.
Sefeldeen v. Alameida,
No.
Shakur also argues that ADOC’s dietary policy constituted a substantial burden because it “put[] him to a Hobson’s choice between options that are mutually unacceptable to his practice of his religious faith.” Namely, he must choose among eating the vegetarian diet that is Halal but disruptive to his religious activities, eating the regular diet that is Haram and forbidden by his religion, or changing his religious designation to Jewish simply to obtain the desired kosher meat meals.
In
Warsoldier,
we observed that a prison policy that “intentionally puts significant pressure on inmates ... to abandon their religious beliefs ... imposes a substantial burden on [the inmate’s] religious practice.”
C
Once the plaintiff establishes that the challenged state action substantially burdens his religious exercise, the government bears the burden of establishing that the regulation serves a compelling government interest and is the least restrictive means of achieving that interest.
1
In
Cutter,
ADOC asserts that it would cost about $1.5 million annually to provide Halal or kosher meat to all 850 of its Muslim inmates. However, as Shakur points out, there is a factual dispute over ADOC’s cost estimate, especially given that it was provided in an affidavit from ADOC’s Pastoral Administrator rather than an official specializing in food service or procurement. Under Federal Rule of Civil Procedure 56(e)(1), an affidavit supporting summary judgment “must be made on personal knowledge, set forth such facts that would be admissible in evidence, and show that the affiant is competent to testify on the matters stated.” It is doubtful whether an employee whose main functions are to “assist in hiring, training, and supervising the [ADOC] chaplains; secure and administer any contracts between [ADOC] and religious providers; and represent the ADOC in legal matters that are religious in na
*890
ture” is competent to testify about the cost of procuring prison meals. Furthermore, Linderman’s affidavit states that his testimony is based not only “on[his] personal knowledge” but also on “consultation with [ADOC] staff, and research on the issues.” As we have noted, “[c]onclusory affidavits that do not affirmatively show personal knowledge of specific facts are insufficient.”
Casey v. Lewis,
We are troubled by the district court’s reliance on this affidavit, especially because the government bears the burden of proving the existence of a compelling state interest. 42 U.S.C. § 2000cc-2(b). When the moving party also bears the burden of persuasion at trial, to prevail on summary judgment it must show that “the evidence is so powerful that no reasonable jury would be free to disbelieve it.” 11-56 Moore’s Federal Practice-Civil § 56.13 (citing
Edison v. Reliable Life Ins. Co.,
2
The district court also asserted that ADOC’s religious diet regulations are “the least restrictive means” of furthering its interest in cost containment. The record indicates that ADOC refused Shakur’s request for a kosher diet for the following reasons: he is not Jewish, Islam does not require Muslims to consume Halal meat as a central tenet, and his current diet is nutritionally adequate. However, ADOC did not appear to have actually considered creating an exemption for Shakur based on the adverse physical reaction caused by his vegetarian diet, which according to Shakur substantially burdened his religious activities.
In
Warsoldier,
Moreover, Shakur points to a prison in Washington State that apparently serves a Halal meat diet to Muslim inmates that is “minimally more expensive than the standard diet” and “significantly less expensive than Kosher diets.”
Bilal v. Lehman,
No. C04-2507,
On this record, where there is factual dispute as to the extent of the burden on Shakur’s religious activities, the extent of the burden that would be created by accommodating Shakur’s request, and the existence of less restrictive alternatives, we cannot conclude that summary judgment on the RLUIPA claim was appropriate. The RLUIPA claim must be remanded.
IV
Shakur also contends that the district court erred in granting summary judgment to ADOC on his claim that ADOC violated the Fourteenth Amendment’s Equal Protection Clause by providing only Jewish inmates with a kosher meat diet.
A
The Equal Protection Clause requires the State to treat all similarly situated people equally.
See City of Cleburne v. Cleburne Living Center,
The district court reasoned that because “prison inmates are not a ‘protected class’ for purposes of equal protection analysis,” ADOC needed to show only a “rational basis for its disparate treatment of Jewish and Muslim inmates with regard to providing the Muslim inmates with Kosher meat.” The court concluded that “the extensive cost of providing this product to Muslim inmates” supplied this rational basis, “especially given the fact that Kosher meat is not Halal meat and Muslims are to avoid non-Halal meat.”
We are persuaded that the district court erred in focusing on Shakur’s status as a prisoner rather than his status as a Muslim. The district court thus applied the wrong standard of review, substituting mere rational basis review for the four-part balancing test required by
Turner.
Under the
Turner
test, Shakur can not succeed “if the difference between the defendants’ treatment of him and their treatment of Jewish inmates is ‘reasonably related to legitimate penological interests.’ ”
DeHart,
B
The only penological interest mentioned by the district court is “the extensive cost” of providing kosher meat to Muslim inmates. As discussed in Part II.C.3
supra,
the record is not sufficiently developed to ascertain the precise weight that cost should be afforded in a
Turner
analysis. Furthermore, it is not at all clear that the prison’s purported cost justification is even valid given the large expense it already undertakes to provide its Jewish inmates with costly kosher meals (and in some cases, even costlier orthodox kosher meals). Summary judgment on the Equal Protection claim was therefore inappropriate at this stage as well.
9
See
*892
Hudson,
V
Finally, Shakur raises an Establishment Clause claim. While ADOC argues that Shakur failed to raise this argument in his complaint and the district court did not consider this claim in its opinion, Shakur argues that his second amended complaint fairly encompassed the Establishment Clause when it referred to “vio[lation] of religious liberties under the First Amendment” and “violation of the Fourteenth Amendment.”
We have a “duty ... to construe pro se pleadings liberally,” especially when filed by prisoners.
Hamilton v. United States,
However, here Shakur failed to raise the Establishment Clause issue in his opposition to summary judgment, even though ADOC’s motion lacked any reference to the issue.
10
We have previously held that a plaintiff has “abandoned ... claims by not raising them in opposition to [the defendant’s] motion for summary judgment.”
Jenkins v. Cty. of Riverside,
*893 VI
In conclusion, the district court’s summary disposition of Shakur’s claims based on a sparse factual record warrants reversal. As Ward makes clear, only a careful analysis of a fully developed record can justify the burdening of an inmate’s religious rights. 12
REVERSED and REMANDED.
Notes
. Shakur is in the custody of ADOC serving a 21-year sentence for burglary, two 21-year sentences for kidnapping, a 15-year sentence for theft and an 8-year sentence for escape.
. Halal meat is ritually slaughtered and prepared according to Islamic specifications. Muslims are instructed to eat meat only if it is Halal. Meat that is not Halal is referred to as Haram and is forbidden.
. In February 2000, Shakur filed an overlapping Inmate Grievance raising other religious issues, including the lack of a religious exemption from ADOC’s requirement that inmates remain clean shaven. Although Sha-kur had received a limited medical waiver from the shaving requirement several years earlier, the waiver did not permit him to grow a beard of more than a quarter inch in length. Shakur contends that the limited waiver conflicts with his religious faith, which requires that his beard remain unshaven. ADOC denied his grievance and his appeals, finding that a shaving waiver was not required for the practice of his religion.
.Dora B. Schriro has replaced Terry Stewart as Director of ADOC. The other defendants named in the complaint who remain part of this case are Grant, Linderman and Naraine. They are referred herein collectively as . "ADOC.”
. In Count III, Shakur alleged a violation of his First Amendment rights in the denial of his request for a religious exemption for shaving “due to religious belief and practice.”
. The district court did not address Shakur’s shaving claim, ruling that “this claim was not stated in the second amended complaint” and was thus waived.
. Shakur admitted in his statement of facts supporting his opposition to the summary judgment motion: "Plaintiff agrees with the defendant that a vegetarian diet would be an acceptable alternative for Muslims....”
. It is also unclear from the record whether the $1.5 million figure provided by Linder-man as the cost of providing all 850 Muslim inmates with kosher TV dinners "(850 Muslim inmates x $5.00 per day x 365 days per year)” accounts for whether these inmates are currently receiving regular meals, lacto vegetarian meals, or ovo-lacto vegetarian meals, which presumably have different costs. Further, as noted above at page 1025, ADOC has provided no evidence that all 850 Muslims would even request a kosher TV dinner were it made available to them.
. The district court’s reliance on
'Williams
is unavailing. In
Williams,
Muslim prisoners alleged that the prison treated them differently from Jewish prisoners by denying Muslims meat in their religious meals.
ADOC also cites
Kahey v. Jones,
. ADOC also argues that Shakur waived the issue by failing to raise it in his original opening brief. Since we authorized Shakur to file a replacement opening brief, this argument lacks merit.
. The district court also held that Shakur had waived his claim that ADOC’s failure to grant him a religious waiver from its shaving policy violated his First Amendment rights, since he did not raise it in his second amended complaint. However, we are satisfied that the third count of the second amended complaint adequately pleads the shaving claim. Moreover, unlike the Establishment Clause *893 claim, ADOC addressed the shaving-related claim in its motion for summary judgment, and Shakur referred to the claim in his opposition to the motion. Although ADOC asserts that the shaving-related claim is moot, since he was granted a medical shaving waiver, the waiver permits growth of only 1/4 inch, whereas Shakur contends that his religious faith does not permit shaving at all. ADOC's mootness argument therefore fails, and the shaving-related claim must be remanded as well.
While Shakur's complaint charges only a violation of the First Amendment, and not of RLUIPA or any other law, ADOC itself appears to have read a RLUIPA claim into his complaint, given that both its summary judgment motion and answering brief on appeal argue that the shaving policy does not violate RLUIPA. Consequently, on remand the district court should consider whether ADOC's refusal to grant a religious shaving waiver violates both the First Amendment and RLUI-PA.
. Shakur's pro se "Motion for Production of Transcript (Oral Argument); Motion to Compel,” filed on December 31, 2007, is denied as moot.
