ANSWER: An easier question would be, What do they disbelieve! A wit has described their creed thus, "Deny the Deity of Jesus Christ and believe what you have a mind to." The very week in which I write this, Prof. Schmidt of Cornell University, in an address at the Unitarian Summer Meeting at Isles of Shoals, said, "Let us love and revere and follow Jesus, but let us convert every term of leadership so as to make it clearly understood that there is no one saviour, no one Christ, among men." Dr. Charming, the American founder, believed Christ was the highest created Being in the universe — his existence, virgin birth, vicarious atonement, miracles, resurrection and ascenion, which doctrines nearly all modern Unitarians deny. The doctrine of Christ's Deity protects all other distinctively Christian truths.
— Steele's Answers pp. 240, 241.