It is in this second sense that religion becomes cultural. For instance, if most people in a society are purely rationalistic, and not at all focused on spiritual matters, then that culture would be characterized by the human spirit, not by the spirit of faith. Virtues are the reflection of the divine in the soul. Perhaps you could explain further. Non-material culture includes values, norms, beliefs, etc.
Material culture includes the material things people create which reflect symbolic culture.
The second reason you gave would sound plausible to me. I also think it's interesting that the religious response doesn't seem to be as fearful and defensive as it would have been ten years ago. It is ethical and doctrinal. Mark A. Foster, PhD, Assoc.