From my experience Church Camp sites have been:
1. privately owned and developed with private money especially for children and youth holidays. The person has had to pay tax on their income.
2. Owned by a group of Churches for those Churches to have group holidays together, and for conferences.
3. Owned by Children's home in the 1960's for their school holidays and let to others for group bookings.

Currently our Church uses Caravan and National Parks so we can change venues.

So Joeseph, all the above appear to be businesses for the purpose of earning an income. So do theypay tax on the income, or, if they are a charity is the income tax free.