The 1905 French law on the Separation of the Churches and the State instituted in France (at the time without the Alsace-Lorraine, where the law does not apply) of religious associations also say parochial or sometimes in some churches, presbyteries, and even today Islamic associations.
These associations are non-profit associations, according to the law in 1901, but with certain limitations: only object of worship and education of their ministers, only individual members (not Association member), minimum number of members etc.. and some benefits, including tax.