I agree with elkpark - I don't feel like there is a valid reason other than a religious reason (ex: a jehovah's witness refusing to participate in a blood transfusion procedure, unlikely in a clinical situation but a reasonable example) but, I feel like that is something you should discuss with the teacher at the very beginning of the semester/quarter before clinicals even start. you can't refuse to treat a patient in the real world - so you shouldn't be able to in clinicals - of course in the real world you can work around those issues or switch out with someone willing to if allowed or work in a place that avoids things you dislike, but I think short of a specific religious issue you shouldn't refuse a patient in clinicals. honestly, it would probably make you look bad and your instructors might question your ability to be a nurse.