In the US, churches are registered as non-profit organizations, and therefore contributions to them are considered charitable. I don't always agree with this desisgnation, as some churches are obviously businesses.

No. + Charity + A charity is a provision of help or relief to the poor; almsgiving. + Church + Church is the assembly of the People that God has called together from the ends of the earth. In Catholic usage, the word "Church" has three inseparable meanings: + The People that God gathers in the whole world + The local church (diocese) + The liturgical (above all Eucharistic) assembly The Church draws her life from the Word and the Body of Christ, and so herself becomes Christ's Body. In the Nicene Creed (from 325 C.E.), the Church is professed to be one, holy, catholic, and apostolic. A church is a building where "the" Church comes together to worship God. + Is the Church a charity? + No, but a church may be a conduit for many charities as in Catholic Charities. In 2005, Catholic Charities across the nation provided help for 7,449,119 (unduplicated) people regardless of their religious, social, or economic backgrounds. In all, 173 main Catholic Charities agencies and their 1,500 branches and affiliates provided a myriad of vital, community-based services 12,643,199 times. Catholic Charities: + Provided Food Services to 5,677,257 people + Provided Housing Related Services to 591,757 people + Provided Other Basic Needs Services to 1,578,579 people + Nearly 90 cents of every dollar donated to Catholic Charities agencies goes directly to programs and services, making the Catholic Charities network one of the most efficient in the country. + The Catholic Charities network traces its origins back more than 275 years ago when in 1727 the French Ursuline Sisters opened an orphanage in New Orleans. For more information, see: http://catholiccharitiesusa.org/about/stats.cfm With love in Christ.

Nopers A Church can operate charities but it is not a charity. It may be very charitable to those who need help and in fact may even run charities but it is not one.