Wiccan churches are a type of organization found within some groups of Wicca, particularly in North America. While in Europe Wicca is most often organized into independent covens, in the United States some covens choose to combine to form a "church". Churches are often formed from hive covens. Each coven in the hive comes together to form a church, and often creates a fixed location for a covenstead. Much like a Christian church, a Wiccan church will organize rituals as well as community events. Forming a church also gives High Priests or Priestesses a much better chance of legally becoming clergy.
Many Wiccan and Neopagan organizations have chosen to achieve formal legal status by becoming non-profit corporations within their states or provinces, and sometimes they additionally obtain tax-exempt status in the United States under ยง 501(c)(3) of the Internal Revenue Code. Examples of this are the Aquarian Tabernacle Church, based in the State of Washington with branches in several other states, and Our Lady of the Woods, a coven and congregation in New Mexico.
Frequently, Wiccan churches are organized with a coven or inner circle, consisting of initiated priests and priestesses, and a congregation or outer circle, for those who wish to celebrate the Sabbats and enjoy spiritual community. These may or may not seek legal status as corporations.