Proper description of legal status of some churches is unclear

A user writes that some congregations are sometimes unsure of the legal framework under which they operate. A recent example is a Baptist Church, which is listed at Charities Services as a “charitable trust.” However, its constitution and governance structure suggest otherwise i.e. “The church is an autonomous body governed through its members, working closely with the Baptist Churches of New Zealand, the Baptist Regional Association, and their appointed representatives.” The assets are vested in the Baptist Union, but governance at a local level is by the members. How do firms treat this discrepancy of views in their audits/review engagements? Especially in terms of engagement letters and reports?